HB198 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Ron Johnson
Republican
Session: Regular Session 2019
Title: Talladega Co., volunteer fire depts. and co. association, annual audit by CPA
Summary: Talladega County requires its volunteer fire departments and their associations that receive public funds to have an annual independent CPA audit.
What This Bill Does
It requires annual audits by an independent CPA not related to any department member. It applies to Talladega County volunteer fire departments that receive public funds and to associations that receive and disburse public funds. Audits must be completed within six months after the close of each fiscal year, and a copy must be filed with the county commission for public inspection. The county commission may withhold funds from entities that fail to comply, and the act becomes effective immediately after governor approval.

Who It Affects
Volunteer fire departments in Talladega County that receive public funds and are certified by the Alabama Forestry Commission, which must undergo annual independent CPA audits.
Associations of volunteer fire departments in Talladega County that receive and disburse public funds, which must also undergo annual independent CPA audits.

Key Provisions
Audit must be conducted annually by an independent certified public accountant not related to any member of a volunteer fire department.
Audits must be completed within six months after the close of each fiscal year.
A copy of the audit must be filed with the Talladega County Commission and be available for public inspection.
The county commission may withhold funds from any entity that fails to comply with the audit requirement.

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