HB364 Alabama 2021 Session

Summary

Primary Sponsor

Andrew SorrellAuditor

Republican

Session

Regular Session 2021

Title

State Auditor, assumption of responsibilities of Chief Examiner of Public Accounts, Dept. of Examiners of Public Accounts established as division of office of State Auditor, transfer of functions and employees provided provisions regarding Chief Examiner of Public Accounts and Legislative Committee of Public Accounts repealed, Sec. 36-16-1 am'd; Secs. 36-16-20 to 36-16-37, inclusive, added; Secs. 41-5A-1 to 41-5A-23, inclusive, repealed

Description

Under existing law, the office of State Auditor is an elected position in the executive branch responsible for monitoring the accounts and records of the Department of Finance and the State Treasurer and maintaining property records of all state owned, non-consumable property.

Also under existing law, the Department of Examiners of Public Accounts is an agency within the legislative branch, under the direction of a Chief Examiner of Public Accounts who is appointed by the Legislative Committee on Public Accounts and is responsible for examining and auditing the books, accounts, and records of all state and county offices, officers, bureaus, boards, commissioners, corporations, departments, and other agencies.

This bill would establish the Department of Examiners of Public Accounts as a division of the office of State Auditor, would provide that the State Auditor assume the responsibilities and powers of the chief examiner, and would provide for the transfer of all functions and all employees of the department to the division.

Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose.

The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment.

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Subjects

State Auditor