Alabama HB17 revises municipal audit requirements based on annual expenditure thresholds.

Alabama HB17 modifies the criteria for municipal audits. It raises the annual expenditure threshold for annual audits from $300,000 to $500,000. It also changes the biennial audit requirement for municipalities with expenditures between $100,000 and $300,000 to those with expenditures between $300,000 and $500,000. Municipalities with expenditures below $300,000 will now either undergo biennial audits or submit an annual report to the Department of Examiners of Public Accounts. The bill becomes effective on October 1, 2026.

Alabama HB17 revises municipal audit requirements based on annual expenditure thresholds.

Alabama HB17 modifies the criteria for municipal audits. It raises the annual expenditure threshold for annual audits from $300,000 to $500,000. It also changes the biennial audit requirement for municipalities with expenditures between $100,000 and $300,000 to those with expenditures between $300,000 and $500,000. Municipalities with expenditures below $300,000 will now either undergo biennial audits or submit an annual report to the Department of Examiners of Public Accounts. The bill becomes effective on October 1, 2026.