Duties
& Responsibilities
The Alabama Constitution
requires that the Office of State Auditor make a full and complete
report to the governor showing the receipts and disbursement of
every character, all claims audited and paid out, and all taxes and
revenues collected and paid into the treasury, and the source
thereof. The Auditor shall also make reports more often upon matters
pertaining to the Office if required by the Governor or the
Legislature.
The Code of Alabama
1975, Section 36-16-1 provides authority for the State Auditor to
perform post audits of the accounts and records of the Treasurer and
the accounts and records of the Department of Finance. In the
post-audit of the Department of Finance and of the State Treasurer,
every voucher for which a warrant is issued by the Comptroller is
subject to the scrutiny of the Auditor.
In addition to the
statutory duties of the Office, the State Auditor serves as a member
(or ex officio member) on the following state boards and authority:
-
State Board of
Adjustment
-
State Board of
Appointments for Board of Registrars
-
State Board of
Compromise
-
Alabama Education
Authority (ex officio member)
-
Penny Trust Fund
The Code of Alabama
1975, Section 36-16-1 through 36-16-11, provides that the State
Auditor is responsible for the accounting of state personal property
costing $100 or more. Act Number 95-147, Acts of Alabama increased
the property threshold from $100.00 to $500.00, effective October 1,
1995, except for those items of personal property deemed important
or sensitive enough by the Property Inventory Control Division to be
included in the inventory of state property. The State Auditor is
responsible and accountable for all state personal property through
a central control and by coordinating with each department to
ascertain that all state personal property and transactions are
properly recorded and, to ensure that each department has appointed
a property manager who is responsible for that department’s
non-consumable personal property. The office is charged to perform
an audit of the equipment in each State Agency every two years. |