HB536 Alabama 2013 Session

Under existing law, the mayor of a municipality is required annually to appoint an independent public accountant or the Department of Examiners of Public Accounts to conduct an audit of the municipality and to make a full report of the audit in writing, under oath, to be submitted to the council

This bill would require the governing body of a municipality to provide online access to its audit report and to submit the report to the Department of Examiners of Public Accounts

This bill would authorize a circuit judge of the judicial circuit in which a municipality is located to compel the mayor of the municipality to conduct an audit or to compel the governing body of the municipality to submit the audit report to the Department of Examiners of Public Accounts within a time period prescribed by the circuit judge

Under existing law, the Department of Examiners of Public Accounts is required to examine and audit the books, accounts, and records of all state and county offices, officers, bureaus, boards, commissions, corporations, departments, and agencies

This bill would require the Department of Examiners of Public Accounts to provide online access to the audit report of a county and of a municipality that does not have a website and keep a database of county and municipal audit records to ensure that each county and municipality complies with this act

Relating to audits of counties and municipalities; to amend Section 11-43-85, Code of Alabama 1975, relating to municipal audits; to require the governing body of a municipality to provide online access to its audit report and to submit the report to the Department of Examiners of Public Accounts; to authorize a circuit judge of the judicial circuit in which a municipality is located to compel the mayor of the municipality to conduct an audit or to compel the governing body of the municipality to submit the audit report to the Department of Examiners of Public Accounts; and to require the Department of Examiners of Public Accounts to provide online access to the audit report of a county and of a municipality that does not have a website and keep a database of county and municipal audit reports.