HB378 Alabama 2019 Session

Under existing law, the Department of Examiners of Public Accounts is required to perform periodic audits of books, records, vouchers, and accounts of every state and county office, officer, bureau, board, commission, corporation, institution, department, and agency

This bill would create the Municipal Audit Accountability Act

This bill would authorize the department, upon suspecting fraud or mismanagement of funds, to perform an audit on any municipality

This bill would provide for instances in which the governing body of a municipality may request an audit by the department

This bill would require the department to establish and maintain a repository of independent audit reports received from municipalities

This bill would authorize the department to perform an audit, at the expense of the municipality, on any municipality that fails to have an audit conducted as required

This bill would also provide for financial penalties against municipal officials who fail or refuse to have an audit performed as required or to submit an independent audit report as required

Relating to the Department of Examiners of Public Accounts; to create the Municipal Audit Accountability Act; to authorize the department to perform an audit of a municipality when fraud or mismanagement of funds is suspected; to authorize the governing body of a municipality to request an audit by the department under certain circumstances; to require the department to establish and maintain a repository of independent audit reports received from municipalities; to authorize the department to perform an audit, at the expense of the municipality, on any municipality that fails to have an audit conducted as required; and to impose financial penalties against municipal officials who fail or refuse to have an audit performed or to submit an independent audit report as required.