Alabama legislation · 2026 Regular Session
Alabama SB59: Higher education, to require public colleges and universities to submit annual report on the amount of state and federal funds received and expended, and plans for operating if federal or state funding reduced
Status: Signed into law, April 17, 2026
What the bill says
An Act, Regarding higher education; to amend Section 41-4-97, Code of Alabama 1975, to remove the Alabama Community College System from federal fund reporting requirements; to make nonsubstantive, technical revisions to update existing code language to current style; and to add a new Section 41-4-98 to the Code of Alabama 1975, to require each public institution of higher education in the state to submit an annual report regarding state and federal fund receipts and expenditures, including plans for operating the institution if state or federal funding is reduced.
From the enrolled text:
An Act, Regarding higher education; to amend Section 41-4-97, Code of Alabama 1975, to remove the Alabama Community College System from federal fund reporting requirements; to make nonsubstantive, technical revisions to update existing code language to current style; and to add a new Section 41-4-98 to the Code of Alabama 1975, to require each public institution of higher education in the state to submit an annual report regarding state and federal fund receipts and expenditures, including plans for operating the institution if state or federal funding is reduced. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Section 41-4-97, Code of Alabama 1975, is hereby amended as follows: "§41-4-97 (a) For the purposes of this section, the following terms shall have the following meanings: (1) FEDERAL RECEIPTS. Federal financial assistance received or administered from federal entities in the form of grants, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, other assistance, and amounts received as reimbursement for services rendered to individuals, that is reported as part of a single audit. (2) SINGLE AUDIT. An audit, as described under U.S.C. § 7502(d), of a non-federalnonfederal entity that Page U.S.C. § 7502(d), of a non-federalnonfederal entity that SB59 Enrolled includes the entity's financial statements and federal awards. (3) STATE AGENCY. An agency, department, authority, bureau, commission, …