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.
Delivered to Governor at 9:17 a.m. on May 30, 2019.
Assigned Act No. 2019-449.
Clerk of the House Certification
Signature Requested
Enrolled
Passed Second House
Motion to Read a Third Time and Pass adopted Roll Call 1343
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on Governmental Affairs
Motion to Read a Third Time and Pass adopted Roll Call 827
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the House of Representatives committee on State Government
Source: Alabama Legislature