SB404 Alabama 2015 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Del Marsh
Republican
Session: Regular Session 2015
Title: Anniston, city council, selection of accountant, restriction on using the same accountant for more than three years deleted, Sec. 45-8A-23.069 am'd.
Summary: SB404 changes how Anniston selects its city auditor by requiring annual audits, public disclosure of audit results, and limiting the same accountant from conducting the audit for more than three consecutive years.
What This Bill Does
The city council must publicly provide monthly statements of all receipts and expenses. At year end, all city books must be examined by a qualified public accountant, with the results published in pamphlet form and placed in the city manager's office, city clerk's office, and public libraries for public inspection. The same accountant cannot conduct the annual examination for more than three consecutive years; 'same accountant' includes the firm and all members. The act takes effect immediately after the governor signs.

Who It Affects
City government in Anniston (city council, city manager, city clerk) by requiring monthly reporting, annual audits, and public access to audit results.
Accountants and accounting firms that perform the city audits, who must comply with the three-year limit, and residents/public who gain access to audit information.

Key Provisions
Monthly detailed statement of all receipts and expenses available in the city manager's office; summary of proceedings monthly.
End-of-year full examination of all books and accounts by a qualified public accountant; results published in pamphlet form and available at city manager, city clerk offices, and public libraries.
Audit must not be performed by the same accountant for more than three consecutive years; 'same accountant' includes the accounting firm and all members.
Effective immediately following passage and governor's approval.

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