Senate Bill 105 Alabama 2026 Session

Updated Mar 5, 2026

Notable

Summary

Primary Sponsor: Keith KelleySenator
Republican
Session: 2026 Regular Session
Title: Counties and municipalities; online publication of financial statements, audits, expenditures, and budgets required
Summary: Counties and municipalities in Alabama must publish their financial statements, audits, expenditures, and budgets online.
What This Bill Does
The bill requires each county and city governing body to annually publish all financial statements for the 12-month period ending the fiscal year, including audits, monthly expenditures, and budgets, on their official website. If there is no official website, the information must be posted on the Association of County Commissions of Alabama or the Alabama League of Municipalities website. The Chief Examiner will set publishing rules, and redactions are allowed for certain sensitive expenditure details. The requirement takes effect on October 1, 2028.

Who It Affects
County commissions and municipal governing bodies—must publish online financial statements, audits, expenditures, and budgets
Residents and businesses in Alabama counties/municipalities—will have online access to public financial information
Association of County Commissions of Alabama and Alabama League of Municipalities—may host the information if a locality lacks its own website
Chief Examiner of the Department of Examiners of Public Accounts—will adopt rules governing the publication

Key Provisions
Annual online publication of financial statements for the 12-month period ending the last day of the fiscal year, including audits, monthly expenditures, and budgets, on the official website of the county/municipality
If no official website exists, publication on the website of the Association of County Commissions of Alabama or the Alabama League of Municipalities
Chief Examiner of the Department of Examiners of Public Accounts will prescribe rules related to publishing
Redaction allowed for specific line-item expenditure details that relate to the safety and security of critical infrastructure or other protected information
Effective date: October 1, 2028

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 4, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Counties & Municipalities