AL SB105

All Alabama county commissions and municipal governing bodies must annually publish financial statements, audits, monthly expenditures, and budgets covering the 12-month fiscal year in a prominent location on their official website

Counties and municipalities without official websites must post required financial information on the Association of County Commissions of Alabama or Alabama League of Municipalities website

The Chief Examiner of the Department of Examiners of Public Accounts is authorized to prescribe rules for publishing the financial information

Governing bodies may redact specific line-item expenditure details related to critical infrastructure safety and security or other protected/confidential information

Effective date: October 1, 2028; passed the Senate unanimously (33-0) on March 3, 2026