HB94 Alabama 2026 Session

Summary

Primary Sponsor

Jamie KielRepresentative

Republican

Session

2026 Regular Session

Title

State Auditor; powers and duties revised, audit exception for certain property in Department of Corrections and Department of Youth Services facilities, Division of Property Investigations created

Summary

HB94 would expand the State Auditor’s powers, create a Division of Property Investigations, and strengthen how state property is tracked, reported, and recovered when losses occur.

What This Bill Does

HB94 creates a Division of Property Investigations within the State Auditor’s Office to investigate lost, stolen, or damaged state property and to seek repayment from responsible parties for losses caused by negligence. It requires property managers to report losses within 30 days and updates inventory rules, including a CPI-based threshold for what must be inventoried, starting October 1, 2026. It provides an exception to the standard inventory for property behind security bars in Department of Corrections and Department of Youth Services facilities, with an alternative audit method for those areas, and it authorizes civil actions by the Attorney General to recover losses and referrals of suspected criminal violations to AG or district attorneys.

Who It Affects

• State agencies and their property managers, who would have new reporting duties, inventory responsibilities, and custody obligations.
• Public employees and officials who handle state property, who could face civil or criminal action if negligence leads to losses; and the Attorney General and district attorneys who may pursue such actions.

Key Provisions

• Creates the Division of Property Investigations within the Office of the State Auditor to carry out investigations and pursue repayment for losses due to negligence.
• Authorizes the Attorney General to file civil actions to recover the value of lost, stolen, or damaged property and requires referrals to AG or district attorneys when criminal violations are suspected.
• Requires property managers to report loss or theft within 30 days and to keep and verify receipts when property is entrusted to others; may withhold last salary until inventory checks are completed.
• Sets a threshold value for state property to be inventoried at $500, with CPI-based adjustments every four years starting Oct 1, 2026, and notifies managers 90 days prior to adjustments; allows full inventory by department if deemed in its best interest.
• Biannual inventory of state personal property is required, excluding certain items behind security bars and other exempt categories; areas behind bars have an alternative audit method.
• Annual and quarterly loss reports must be published by the State Auditor, and the Division may refer matters to the Attorney General or district attorneys for criminal cases; the act becomes effective Oct 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

State & State Officers