Alabama legislation · 2026 Regular Session
Alabama HB17: Municipal audits, expenditure thresholds for municipal audits revised
Status: Signed into law, April 16, 2026
What the bill says
An Act, Relating to municipal audits; to amend Section 11-43-85, Code of Alabama 1975, to revise the annual expenditure threshold amounts that trigger municipal audits.
From the enrolled text:
An Act, Relating to municipal audits; to amend Section 11-43-85, Code of Alabama 1975, to revise the annual expenditure threshold amounts that trigger municipal audits. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Section 11-43-85, Code of Alabama 1975, is amended to read as follows: "§11-43-85 (a) This section shall be known and may be cited as the Municipal Audit Clarification Act. (b)(1) In a municipality with annual expenditures of three five hundred thousand dollars ($300,000) ($500,000) or more, the mayor or city manager shall provide for and cause to be made an annual audit of the financial affairs and transactions of all funds and activities of the municipality by an independent public accountant for each fiscal year of the municipality. (2) Except as provided in subdivision (3), in a municipality with annual expenditures of less than three five hundred thousand dollars ($300,000)($500,000), the mayor or city manager shall provide for and cause to be made a biennial audit of the financial affairs and transactions of all funds and activities of the municipality by an independent public accountant for each fiscal year of the municipality. The audit conducted pursuant to this subdivision shall include each fiscal year since the preceding audit. Page fiscal year since the preceding audit. HB17 Enrolled (3) In a municipality with annual expenditures of …
Sponsors
- Lamb, Bill (R, HD-062) · primary sponsor
Latest actions
- : Enacted
- : Delivered to Governor
- : Signature Requested
- : Enrolled
- : Ready to Enroll
- : Motion to Read a Third Time and Pass - Adopted Roll Call 1206
- : Third Reading in Second House
- : Read for the Second Time and placed on the Calendar
- : Reported Out of Committee Second House
- : Pending Committee Action in Second House
Votes
- Senate Roll Call #1206 (April 7, 2026): 34 yea, 0 nay, passed
- Senate Roll Call #1205 (April 7, 2026): 34 yea, 0 nay, passed
- House Roll Call #58 (January 20, 2026): 102 yea, 0 nay, passed
- House Roll Call #57 (January 20, 2026): 101 yea, 0 nay, passed
Subjects: Counties & Municipalities
Common questions
- What is HB17?
- HB17 is a bill in the Alabama Legislature (2026 Regular Session): Municipal audits, expenditure thresholds for municipal audits revised.
- What does HB17 do?
- In its own words: An Act, Relating to municipal audits; to amend Section 11-43-85, Code of Alabama 1975, to revise the annual expenditure threshold amounts that trigger municipal audits.
- What is the status of HB17?
- Signed into law as of April 16, 2026. Latest action: Enacted (April 16, 2026).
- Who sponsored HB17?
- Lamb, Bill (R, HD-062).
- Where is the official record for HB17?
- On the Alabama Legislature website: https://alison.legislature.state.al.us/instrument/2026RS/HB17
Source: official Alabama record. Tracked by Delilah, AI for legislation across all 50 states and Congress.