SB498 Alabama 2015 Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

Regular Session 2015

Title

State Government, audits by Examiners of Public Accounts, payment for audit by agency board, or department being audited, cost set by department, Secs. 41-5-14, 41-5-24 am'd

Summary

SB498 would require the agency or entity being audited to pay the cost of audits and examinations, and would set rules for how audit fees collected by the Examiners of Public Accounts are handled.

What This Bill Does

If enacted, the cost of audits and examinations would be paid by the agency or entity being audited instead of the state. The Department of Examiners of Public Accounts would determine the cost of each audit and would collect fees from the audited agencies. The bill would also specify how those funds are deposited and used by the Department.

Who It Affects

• State and local government agencies and entities that are audited (including state offices, counties, and municipal boards of education) would be responsible for paying audit costs.
• The Department of Examiners of Public Accounts would receive and manage the funds from these audits, including how they are deposited into the state treasury or other accounts per the new rules.

Key Provisions

• Shifts audit cost liability from the state to the audited agency or entity; the Department determines the cost of each examination or audit.
• Provides for the disposition of funds collected by the Department from audited agencies, detailing how these funds are deposited and used by the Department (per new rules).
• Amends sections 41-5-14 and 41-5-24 to implement the cost-shift and fund disposition changes.

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

Subjects

Examiners of Public Accounts Department