SB307 Alabama 2025 Session

Updated Feb 23, 2026

Summary

Primary Sponsor: Keith KelleySenator
Republican
Session: 2025 Regular Session
Title: Counties and municipalities, online publication of financial statements, audits, expenditures, and budgets required
Summary: SB307 would require counties and municipalities in Alabama to publish their financial statements, audits, monthly expenditures, and budgets online.
What This Bill Does
The bill requires counties and municipalities to annually post financial statements for the 12 months ending September 30, along with audits, monthly expenditures, and budgets, in a prominent location on their official website. If a county or municipality does not maintain an official website, the information must be posted on the website of the Association of County Commissions of Alabama or the Alabama League of Municipalities. The act takes effect on October 1, 2025.

Who It Affects
Counties and municipalities: must publish online financial statements, audits, monthly expenditures, and budgets annually.
Public residents/taxpayers: will have online access to these financial documents, increasing transparency.

Key Provisions
Section 1(a): All counties and municipalities shall annually publish all statements of financial status for the 12-month period ending September 30, audits, monthly expenditures, and budgets in a prominent location on the official website of the county or municipality.
Section 1(b): If the county or municipality does not maintain an official website, the information shall be posted on the website of the Association of County Commissions of Alabama or the Alabama League of Municipalities.
Section 2: This act shall become effective on October 1, 2025.

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