HB252INTRODUCED
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HB252
UA6UXXG-1
By Representatives Butler, Gidley
RFD: County and Municipal Government
First Read: 11-Feb-25
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5 UA6UXXG-1 02/05/2025 THR (L)ma
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First Read: 11-Feb-25
SYNOPSIS:
Under existing law, a Class IV municipality may
not hire the same accountant to conduct the
municipality's audit for more than three consecutive
years.
This bill would remove that restriction.
A BILL
TO BE ENTITLED
AN ACT
Relating to Class IV municipalities; to amend Section
11-43B-9, Code of Alabama 1975; to remove the restriction that
audits of Class IV municipalities may not be conducted by the
same accountant for more than three consecutive years.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 11-43B-9, Code of Alabama 1975, is
amended to read as follows:
"ยง11-43B-9
The mayor shall, from time to time, shall prepare a
detailed statement of all receipts and expenses of the city.
At the end of each fiscal year the council shall cause the
books and accounts of the city to be audited by a reputable,
disinterested certified public accountant. The same accountant
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disinterested certified public accountant. The same accountant
shall not conduct the audit for more than three consecutive
fiscal years. A true summary of the annual audit report shall
be published once in a newspaper of general circulation in the
city. The audit report shall be submitted by the mayor to the
council at its first meeting after the completion of such the
report."
Section 2. This act shall become effective on October
1, 2025.
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