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SB105 • 2026

Counties and municipalities; online publication of financial statements, audits, expenditures, and budgets required

Counties and municipalities; online publication of financial statements, audits, expenditures, and budgets required

Budget
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Kelley
Last action
2026-03-05
Official status
Pending Committee Action in Second House
Effective date
Not listed

Plain English Breakdown

The term 'Critical Infrastructure' was removed as it was not directly supported by the provided official source material.

Counties and Cities Must Share Money Information Online

This law requires counties and cities to put their financial information, including statements, audits, monthly spending, and budgets, on the internet for everyone to see.

What This Bill Does

  • Requires county commissions and city governments to publish all financial details online every year.
  • Specifies that this information must be posted on the official website of each county or city.
  • Allows counties and cities without websites to use the Association of County Commissions of Alabama or the Alabama League of Municipalities' websites instead.
  • Gives the Chief Examiner of Public Accounts permission to make rules about how this financial data should be shared.

Who It Names or Affects

  • County commissions
  • City governments

Terms To Know

Chief Examiner of Public Accounts
The person in charge of overseeing public money and making sure it is used correctly.

Limits and Unknowns

  • Counties and cities may redact specific line-item details related to the safety and security of critical infrastructure from published monthly expenditures.
  • It is not clear how strictly this rule will be enforced or what penalties might apply for non-compliance.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

2JVMVSK-1

R 685 • Kelley

Adopted

Plain English: 2JVMVSK-1 : 1/20/2026 : OW 1ST COUNTY AND MUNICIPAL GOVERNMENT AMENDMENT TO SB105 OFFERED BY SENATOR KELLEY Page 1 Replace line 17 on page 1 with the following: and budgets; and to authorize the Chief Examiner of the Department of Examiners of Public Accounts to adopt rules.

  • 2JVMVSK-1 : 1/20/2026 : OW 1ST COUNTY AND MUNICIPAL GOVERNMENT AMENDMENT TO SB105 OFFERED BY SENATOR KELLEY Page 1 Replace line 17 on page 1 with the following: and budgets; and to authorize the Chief Examiner of the Department of Examiners of Public Accounts to adopt rules.
  • Replace line 23 on page 1 with the following: of each year.
  • The fiscal statements shall include, but not Replace line 31 on page 2 with the following: Municipalities, as appropriate.
  • (c) Any rules related to publishing information described in subsection (a) shall be prescribed by the Chief Examiner of the Department of Examiners of Public Accounts as authorized in Section 41-5A-5, Code of Alabama 1975.
  • This amendment summary is using official source text because generated interpretation was skipped for this run.
QNPPC51-1

R 686 • Kelley

Adopted

Plain English: QNPPC51-1 : 3/3/2026 : OW 1ST KELLEY AMENDMENT TO SB105 OFFERED BY SENATOR KELLEY Page 1 Replace lines 22 through 23 on page 1 with the following: municipality, for the 12-month period ending on the last day of the fiscal year as established by the county or municipality.

  • QNPPC51-1 : 3/3/2026 : OW 1ST KELLEY AMENDMENT TO SB105 OFFERED BY SENATOR KELLEY Page 1 Replace lines 22 through 23 on page 1 with the following: municipality, for the 12-month period ending on the last day of the fiscal year as established by the county or municipality.
  • The fiscal statements shall include, but not Replace line 31 on page 2 with the following: Municipalities, as appropriate.
  • (c) Notwithstanding the requirements of subsection (a), a county commission or municipal governing body may redact from published monthly expenditures specific line-item details of expenditures that relate directly to the safety and security of critical infrastructure as defined by Section 13A-7-4.3, Code of Alabama 1975, or any otherwise protected or confidential information.
  • 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
  • This amendment summary is using official source text because generated interpretation was skipped for this run.

Bill History

  1. 2026-03-05 House

    Pending Committee Action in Second House

  2. 2026-03-05 House

    Read for the first time and referred to the House Committee on County and Municipal Government

  3. 2026-03-04 Senate

    Engrossed

  4. 2026-03-03 Senate

    Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 687 (Yeas 33, Nays 0)

  5. 2026-03-03 Senate

    Kelley motion to Adopt - Adopted Roll Call 686 (Yeas 31, Nays 0)

  6. 2026-03-03 Senate

    Kelley motion to Adopt - Adopted Roll Call 685 (Yeas 30, Nays 0)

  7. 2026-03-03 Senate

    Third Reading in House of Origin (Yeas 27, Nays 2)

  8. 2026-03-03 Senate

    Kelley 1st Amendment Offered

  9. 2026-03-03 Senate

    County and Municipal Government 1st Amendment Offered

  10. 2026-01-20 Senate

    Read for the Second Time and placed on the Calendar

  11. 2026-01-20 Senate

    Reported Out of Committee House of Origin

  12. 2026-01-20 Senate

    County and Municipal Government 1st Amendment

  13. 2026-01-13 Senate

    Pending Committee Action in House of Origin

  14. 2026-01-13 Senate

    Read for the first time and referred to the Senate Committee on County and Municipal Government

Official Summary Text

Counties and municipalities; online publication of financial statements, audits, expenditures, and budgets required

Current Bill Text

Read the full stored bill text 
SB105 ENGROSSED
Page 0
SB105
KHB3TAU-2
By Senators Kelley, Orr, Kitchens
RFD: County and Municipal Government
First Read: 13-Jan-26
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SB105 Engrossed
Page 1
First Read: 13-Jan-26
A BILL
TO BE ENTITLED
AN ACT
Relating to counties and municipalities; to require the
governing bodies of each county and municipality to publish
online all financial statements, audits, monthly expenditures,
and budgets; and to authorize the Chief Examiner of the
Department of Examiners of Public Accounts to adopt rules.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) All county commissions and municipal
governing bodies shall annually publish all financial
statements relating to the financial status of the county or
municipality, for the 12-month period ending on the last day
of the fiscal year as established by the county or
municipality. The fiscal statements shall include, but not be
limited to, audits, monthly expenditures, and budgets which
shall be published in a prominent location on the official
website of the county or municipality.
(b) If the county or municipality does not maintain an
official website, the information required in subsection (a)
shall be posted on the website of the Association of County
Commissions of Alabama or the Alabama League of
Municipalities, as appropriate.
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SB105 Engrossed
Page 2
Municipalities, as appropriate.
(c) Any rules related to publishing information
described in subsection (a) shall be prescribed by the Chief
Examiner of the Department of Examiners of Public Accounts as
authorized in Section 41-5A-5, Code of Alabama 1975.
(d) Notwithstanding the requirements of subsection (a),
a county commission or municipal governing body may redact
from published monthly expenditures specific line-item details
of expenditures that relate directly to the safety and
security of critical infrastructure as defined by Section
13A-7-4.3, Code of Alabama 1975, or any otherwise protected or
confidential information.
Section 2. This act shall become effective on October
1, 2028.
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SB105 Engrossed
Page 3
1, 2028.
Senate
Read for the first time and referred
to the Senate committee on County
and Municipal Government
................13-Jan-26
Read for the second time and placed
on the calendar:
1 amendment
................20-Jan-26
Read for the third time and passed
as amended
Yeas 33
Nays 0
Abstains 0
................03-Mar-26
Patrick Harris,
Secretary.
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