HB17 Alabama 2026 Session

Summary

Primary Sponsor

Bill LambRepresentative

Republican

Session

2026 Regular Session

Title

Municipal audits, expenditure thresholds for municipal audits revised

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 $100,000 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 biennial audits 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 biennial audits or, in lieu of an audit, to submit an annual report to the Department of Examiners of Public Accounts.

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Subjects

Counties & Municipalities