HB536 Alabama 2013 Session

Summary

Primary Sponsor

Rod Scott

Democrat

Session

Regular Session 2013

Title

Municipalities, counties, audits, online access required, circuit judge authorized to compel production of audit report if governing body fails to submit, Sec. 11-43-85 am'd.

Summary

The bill requires Alabama municipalities to publish audit reports online and submit them to the state auditor, and it requires the state auditor to provide online access to county and municipal audits and maintain a records database.

What This Bill Does

It requires municipal governing bodies to provide online access to their annual audit reports and to submit the reports to the Department of Examiners of Public Accounts (DEPA). If a municipality lacks a website, DEPA must publish the audit on its own website. It also authorizes circuit judges to compel mayors or governing bodies to conduct audits or submit reports within a set time frame. For counties, DEPA must provide online access to county audit reports and maintain a database of county and municipal audit records to ensure compliance.

Who It Affects

• Municipal governments and their officials (mayors, city councils) who must publish online audit reports, submit them to the DEPA, and may be compelled by a circuit judge to comply.
• Residents, taxpayers, and the general public who will gain online access to audit reports for counties and municipalities via DEPA and, when applicable, a municipality's website.

Key Provisions

• Amends §11-43-85 to require municipalities to provide online access to annual audit reports via their website (or have DEPA publish the report on its site if the municipality has no website) and to submit the report to the DEPA; it also authorizes circuit judges to compel compliance within a prescribed time.
• Requires the Department of Examiners of Public Accounts to provide online access to county and municipal audit reports and to maintain a database of county and municipal audit records to ensure compliance.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Municipalities