Water boards; expand types of water boards that Department of Examiners of Public Accounts may audit

HB 516 would expand the audit authority of Alabama's Department of Examiners of Public Accounts to include local water boards and authorities organized under Title 11 of the Alabama Code. Currently, these entities are exempt from such audits. The bill allows the department to conduct one-time audits of these nonprofit water service providers (excluding municipal or county systems) for a reasonable fee, and a second audit if fraud or mismanagement is suspected. This change applies to water boards not incorporated under Title 11 that provide water service to members or the public, effective October 1, 2026.