SB 105 Alabama Senate · 2026 Regular Session

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

SB 105 requires all Alabama counties and municipalities to publish their annual financial statements, audits, monthly expenditures, and budgets online by September 30 each year. These documents must be posted in a prominent location on the local government's official website, or on the website of the Association of County Commissions of Alabama or Alabama League of Municipalities if no official site exists. The bill mandates this transparency measure to make local government finances more accessible to residents. It will take effect on October 1, 2028.

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

Senate Passage

Mar 2026

House Passage

Governor

Introduced Jan 13, 2026 Last action Mar 5, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Engrossed · 3 edits · Mar 3, 2026

MINOR

The bill was updated from its introduced version to its engrossed version, incorporating amendments that expanded its scope and clarified implementation details. The primary changes involve adding a new provision to authorize the creation of administrative rules and modifying the effective date criteria to align with the end of the fiscal year rather than a fixed calendar date.

Scope change

The bill's scope was expanded to include the authority for the Chief Examiner to adopt rules regarding the publication of financial information.

REQUIREMENT

Added a new subsection authorizing the Chief Examiner of the Department of Examiners of Public Accounts to adopt rules governing the publication of financial statements.

Added a new subsection allowing county or municipal governing bodies to redact specific line-item details in monthly expenditures if they relate to critical infrastructure safety or confidential information.

TIMELINE

Changed the requirement for publishing financial statements from a fixed date of September 30th to the last day of the fiscal year as established by the county or municipality.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Mar 5, 2026

Lower · Passed

Pending Committee Action in Second House (County and Municipal Government)

lower

Mar 3, 2026

Upper · Passed

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 687

upper

Mar 3, 2026

Upper · Passed

Kelley motion to Adopt - Adopted Roll Call 686

upper

Mar 3, 2026

Introduced

Kelley 1st Amendment Offered

upper

Mar 3, 2026

Upper · Passed

Kelley motion to Adopt - Adopted Roll Call 685

upper

Mar 3, 2026

Introduced

County and Municipal Government 1st Amendment Offered (County and Municipal Government)

upper

Jan 20, 2026

Upper · Passed

Reported Out of Committee House of Origin

upper

Jan 20, 2026

Introduced

County and Municipal Government 1st Amendment (County and Municipal Government)

upper

Jan 13, 2026

Upper · Passed

Pending Committee Action in House of Origin (County and Municipal Government)

upper

1 primary · 0 co-sponsors