AL HB364

Establishes the Division of Examiners of Public Accounts as a division within the office of the State Auditor, effective October 1, 2023, transferring all functions, employees, and property from the former independent Department of Examiners of Public Accounts.

Transfers all powers and duties of the Chief Examiner of Public Accounts to the State Auditor, who becomes the executive and administrative head of the new division with authority to appoint staff, conduct audits, and establish uniform accounting systems.

Repeals Chapter 5A of Title 41 (Sections 41-5A-1 to 41-5A-23), eliminating the independent Chief Examiner position and the Legislative Committee on Public Accounts.

Authorizes the State Auditor to contract with private recovery auditors to identify overpayments by state agencies, with compensation capped at 15 percent of recovered amounts and audit periods limited to two years (three years for electric utilities).

Requires all state and county officers to maintain records according to State Auditor standards and establishes penalties of up to $250 per week for non-compliance; creates new Class C felony for knowingly making false statements in audits.