History
Our History
The title Examiner of Public Accounts dates back to 1883, when the Alabama General Assembly authorized the Governor to appoint an examiner to oversee public finances. The Department of Examiners of Public Accounts was officially established in 1947, solidifying its role in promoting fiscal integrity across state and local governments.
From the beginning, we have remained committed to safeguarding the public interest by ensuring that every dollar spent serves the people of Alabama.
Our Mission
The Department of Examiners of Public Accounts promotes transparency, accountability, and integrity in Alabama’s state and local government.
Through independent audits, investigations, and oversight, we ensure that public funds are managed lawfully and effectively—serving the interests of all Alabamians.
What We Do
We are responsible for auditing the books, records, and accounts of all state and county offices, departments, agencies, and any entity that receives or disburses public funds.
Our work includes:
• Financial and compliance audits
• Investigations related to misuse of funds
• Certification of audit findings for legal action
• Recommendations to improve efficiency and accountability
We also assist the Attorney General, Ethics Commission, District Attorneys, and federal agencies in matters relating to audit findings, financial oversights, and other matters.
Types of Audits We Perform
Our core audit work focuses on two key areas:
• Financial and Compliance Audits: Verifying the accuracy of financial records and ensuring compliance with laws, regulations, and policies.
• Federal Compliance Audits: Assessing how state and local agencies handle federally funded programs.
In addition, we perform:
• “Operational Audits” and Sunset Reviews: evaluating the effectiveness, efficiency, and economy of specific state government functions, licensing boards, and commissions as required by statute.
• Contract Review for the Legislative Contract Review Committee.
Our Legal Authority
The Department operates under the authority of the Code of Alabama 1975, Sections 41-5A-1 through 41-5A-23 and Section 11-43-85. Our powers have been upheld by the Attorney General and state courts, granting us the right to audit/examine:
• State and local government entities
• Public corporations serving governmental bodies
• Private organizations contracting with public agencies
• Municipalities
We also have subpoena power and the authority to require repayment of funds found to be misused or mishandled.
Legislative Oversight
We report to the Legislative Committee on Public Accounts, a 12-member body composed of members from both the Alabama House of Representatives and Senate. This bipartisan committee provides direct legislative oversight and ensures our independence and accountability.
The Chief Examiner, appointed by the Legislature, leads the Department and has authority to prescribe reporting requirements, issue subpoenas, and oversee all audit activity.
Click HERE to view the Staff Directory - a list of key members of the Department's Staff.
Click HERE to view descriptions of the Department's Audit Divisions.