HB414 Alabama 2025 Session

Updated Jan 14, 2026

House Bill

In Committee

Current Status

2025 Regular Session

Session

Sponsor

Summary

Primary Sponsor: Bill Lamb Representative
Republican
Session: 2025 Regular Session
Title: Municipalities, municipal audits further provided for
Description: Under existing law, a municipality with annual expenditures of at least $300,000 must undergo annual audits.
This bill would require a municipality with annual expenditures of at least $500,000 to undergo annual audits.
Under existing law, a municipality with annual expenditures less than $300,000 but at least $100,00 must undergo biennial audits.
This bill would require a municipality with annual expenditures less than $500,000 but greater than $300,000 to undergo biennial audits.
Under existing law, a municipality with annual expenditures less than $100,000 must undergo a biennial audit or, in lieu of an audit, submit an annual report to the Department of Examiners of Public Accounts.
This bill would require a municipality with annual expenditures less than $300,000 to undergo a biennial audit or, in lieu of an audit, to submit an annual report to the Department of Examiners of Public Accounts.
Subjects: Counties & Municipalities