The bill amends Section 11-43B-9 of the Code of Alabama 1975, specifically concerning the auditing process for Class IV municipalities. The key change is the removal of the restriction that prohibits the same accountant from conducting audits for more than three consecutive fiscal years. This alteration allows for greater flexibility in the selection of auditors for these municipalities.

Additionally, the bill includes an insertion that mandates the mayor to prepare a detailed statement of all receipts and expenses of the city periodically. It also clarifies that the audit report must be submitted to the council at its first meeting after the completion of the report. The act is set to take effect on October 1, 2026.

Statutes affected:
Introduced: 11-43B-9
Enrolled: 11-43B-9