Prefiled legislation for the 2026 Alabama Legislative Session could significantly expand the authority of the State Auditor’s Office, shifting it from a largely record-keeping role to one with direct investigative and enforcement power over lost or stolen state property.
House Bill 94, sponsored by Rep. Jamie Kiel, R-Russellville, proposes amendments to long-standing sections of the Code of Alabama that govern how state agencies track, report, and explain missing public assets. Under current law, outlined in Sections 36-16-1 through 36-16-11, the State Auditor’s responsibilities are primarily administrative—focused on inventories, audits, and documentation rather than determining how or why property is lost or damaged.
Existing statute requires agencies to account for missing property in their inventory records, but those explanations remain internal and are not subject to an independent investigation. There is no formal process empowering the auditor to probe losses or challenge agency findings…