SB274 Alabama 2024 Session

Summary

Primary Sponsor

Andrew JonesSenator

Republican

Session

Regular Session 2024

Title

State Auditor; powers and duties revised; Division of Investigations created

Summary

SB274 would create a Division of Investigations in the State Auditor’s Office to investigate state property losses and damages, authorize repayment and civil actions for negligence, and expand reporting and inventory requirements.

What This Bill Does

SB274 creates a Division of Investigations within the Office of the State Auditor to investigate losses, thefts, or damages of state property and determine whether negligence occurred. It requires property managers to report loss or theft of state property above the threshold value within 30 days of learning of the loss, and to provide details to the Division of Investigations. If negligence or willful neglect is found, the State Auditor may require repayment of the value of the property, and if that repayment is not made, the Auditor certifies the amount to the Attorney General for civil action; the Attorney General may sue in the state's name. The bill also authorizes criminal referrals to the Attorney General or district attorneys, adds reporting and transparency requirements (annual and quarterly losses reports), and makes technical updates; it becomes effective October 1, 2026.

Who It Affects

• State agencies and property managers would have new duties to inventory, protect, and report losses, and could face accountability (including potential salary withholding during inventory checks) for losses attributed to negligence.
• Attorney General, district attorneys, and the State Auditor’s Division would gain new authority and responsibilities to pursue civil actions for negligent losses, handle criminal referrals, and coordinate investigations and enforcement.

Key Provisions

• Creates Division of Investigations within the Office of the State Auditor to carry out investigations into loss, theft, or damage of state property.
• Property managers must report loss or theft of state property valued at or above the threshold within 30 days of learning of the loss, with details provided to the Division of Investigations.
• Authorizes the Division of Investigations to issue findings of non-negligence or negligence; if negligence is found, the State Auditor may compel repayment of the property’s value.
• Authorizes the Attorney General to file civil actions to recover amounts owed for negligent loss or damage, in the state's name.
• Allows the State Auditor to refer matters with reasonable belief of criminal violation to the Attorney General or district attorneys.
• Requires biannual inventory of state personal property and annual losses reporting; publishes annual production and losses reports and quarterly losses reports on the Auditor’s website.
• Adjusts the threshold value for inventory every two years based on CPI, with 90 days’ notice to property managers; threshold is $500 or CPI-adjusted value.
• Exempts certain property from the inventory provisions (e.g., livestock, certain school and mental health properties, and donated fire equipment).
• Effective date: October 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

State & State Officers