SB342 Alabama 2021 Session

Summary

Primary Sponsor

Tom ButlerSenator

Republican

Session

Regular Session 2021

Title

High school athletics, Examiners of Public Accounts, required to audit the High School Athletic Association in the same manner as an agency of the state

Summary

SB342 would require the Alabama High School Athletic Association to be audited by the Department of Examiners of Public Accounts in the same way as other state agencies.

What This Bill Does

It would mandate that the Department of Examiners of Public Accounts conduct an audit of the Alabama High School Athletic Association using the same procedures used for state agencies. This places AHSAA under standard state-level financial and compliance audits. The act includes a specific effective date for when it takes effect.

Who It Affects

• Alabama High School Athletic Association (AHSAA) would be subject to state-level audits by the Examiners of Public Accounts, ensuring financial and compliance review.
• The Department of Examiners of Public Accounts would perform the audits of AHSAA using the agency's normal processes.

Key Provisions

• Section 1: The Department of Examiners of Public Accounts shall audit the Alabama High School Athletic Association in the same manner as an agency of the state, as provided under existing law.
• Section 2: The act becomes effective on the first day of the third month following its passage and approval by the Governor, or otherwise becoming law.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Schools