Senate Bill 232 Alabama 2026 Session

Summary

Primary Sponsor

Robert L. StewartSenator

Democrat

Session

2026 Regular Session

Title

Volunteer fire departments; authorized to deposit funds with financial institutions

Summary

SB232 would allow Alabama's volunteer fire departments and rescue squads to deposit, invest, and manage funds in federally insured banks or credit unions, with specific use rules and recordkeeping starting October 1, 2026.

What This Bill Does

It authorizes volunteer fire departments and volunteer rescue squads to deposit, invest, and manage funds in federally insured financial institutions, with funds kept separate from private funds and subject to security, reporting, and auditing requirements. It allows funds designated as restricted for accounting purposes by the Department of Examiners of Public Accounts to be used for station needs like kitchen equipment and on-site meals or beverages during training or calls, with equipment remaining the property of the department or squad. It requires detailed records of expenditures to be kept for at least three years, including items purchased, their costs, locations, and yearly totals. It also states that county commissions shall not be responsible for expenditures or activities of these departments or squads under this section.

Who It Affects

• Volunteer fire departments (certified by the State Forestry Commission) and volunteer rescue squads in Alabama: would be able to deposit, invest, and manage funds in federally insured financial institutions under specified rules.
• County commissions: not responsible for expenditures or activities of volunteer departments or squads under this section.

Key Provisions

• Defines key terms (Department, Federally insured financial institution, Squad, Station, Volunteer First Responder) and clarifies who qualifies.
• Allows deposits, investments, and management of department/squad funds in federally insured institutions; funds must not be commingled with private funds; deposits must comply with security, reporting, and auditing laws.
• Funds designated as restricted for accounting purposes by the Department of Examiners of Public Accounts may be used to purchase station kitchen equipment and to provide food and drinks for volunteers during training or calls; equipment remains the property of the department or squad.
• Requires detailed expenditure records kept for at least three years, including items purchased, costs, locations, and annual totals.
• County commissions are not responsible for expenditures or activities under this section.
• Effective date: October 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

Public Safety & Emergencies