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SB254 Alabama 2023 Session

Updated Feb 22, 2026

Summary

Session
Regular Session 2023
Title
Relating to athletic associations, to require the Department of Examiners of Public Accounts to audit an athletic association in the same manner as an agency of the state; and to prohibit public K-12 schools from membership in athletic associations under certain circumstances.
Summary

SB254 would require the Department of Examiners of Public Accounts to audit athletic associations and would prohibit public K-12 schools from joining associations that are not audited.

What This Bill Does

The bill defines athletic associations as organizations operating in Alabama that oversee member schools' athletic programs, receive public funds, and have member institutions that use public facilities, and requires the Department of Examiners of Public Accounts to audit these associations the same way it audits state agencies. It also prohibits public K-12 schools from joining any athletic association that is not subject to such audits. The act becomes effective on the first day of the third month after it passes and is approved by the Governor (or becomes law by other means).

Who It Affects
  • Athletic associations operating in Alabama that receive public funds and have member institutions using public facilities would be subject to state-level audits by the Department of Examiners of Public Accounts.
  • Public K-12 schools would be restricted from joining athletic associations that are not subject to audit, requiring membership only in audited associations or none.
Key Provisions
  • Audit requirement: The Department of Examiners of Public Accounts must audit athletic associations defined as receiving public funds and whose member institutions use public facilities, in the same manner as state agencies.
  • Membership restriction: Public K-12 schools may not be members of an athletic association that is not subject to audit by the Department of Examiners of Public Accounts.
AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects
Athletic associations, Department of Examiners of Public Accounts to audit athletic associations

Bill Actions

S

Amendment/Substitute by Senate Fiscal Responsibility and Economic Development WFS455-1

S

Introduced and Referred to Senate Fiscal Responsibility and Economic Development

S

Read First Time in House of Origin

Calendar

Hearing

Senate Fiscal Responsibility and Economic Development Hearing

Finance and Taxation at 15:00:00

Hearing

Senate Fiscal Responsibility and Economic Development Hearing

Finance and Taxation at 15:00:00

Bill Text

Documents

Source: Alabama Legislature