HB364 Alabama 2021 Session

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

Relating to the State Auditor; to designate existing Chapter 16 of Title 36, consisting of Sections 36-16-1 to 36-16-11, inclusive, Code of Alabama 1975, as Article 1; to amend Section 36-16-1, Code of Alabama 1975, relating to the duties of the State Auditor; to add Article 2, to Chapter 16, Title 36, commencing with Section 36-16-20, Code of Alabama 1975; to transfer all functions, duties, responsibilities, powers, funds, papers, and property of the Chief Examiner of Public Accounts to the State Auditor; to transfer all functions, duties, responsibilities, powers, funds, papers, and property of the Department of Examiners of Public Accounts to the Division of Examiners of Public Accounts within the office of State Auditor; to repeal Chapter 5A, Title 41, consisting of Sections 41-5A-1 to 41-5A-23, inclusive, Code of Alabama 1975, relating to the existing Chief Examiner and Department of Examiners of Public Accounts, and the creation and operation of the Legislative Committee on Public Accounts; and in connection therewith would have as its purpose or effect the requirement of a new or increased expenditure of local funds within the meaning of 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.