Senate Bill 105 Alabama 2026 Session

Updated Feb 17, 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: SB105 would require Alabama counties and municipalities to annually publish online their financial statements, audits, monthly expenditures, and budgets for the year ending September 30, with an implementation date of October 1, 2028.
What This Bill Does
Requir es county commissions and municipal governing bodies to publish all financial statements for the 12-month period ending September 30 each year, including 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 required information must be posted on the website of the Association of County Commissions of Alabama or the Alabama League of Municipalities, as appropriate. The act becomes effective on October 1, 2028.

Who It Affects
County commissions and municipal governing bodies: must publish annual financial data and related documents online.
Residents and taxpayers of Alabama: will have online access to local government financial information.
Association of County Commissions of Alabama and Alabama League of Municipalities: hosting duty if local websites are not used.

Key Provisions
Section 1(a): All county commissions and municipal governing bodies shall annually publish financial statements, audits, monthly expenditures, and budgets for the 12-month period ending September 30, in a prominent location on the official website.
Section 1(b): If the county or municipality lacks 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, as appropriate.
Section 2: The act becomes effective October 1, 2028.

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