In accordance with the provisions of Act 2022-345, the Department of Examiners of Public Accounts has established procedures for municipal audits and annual reports prepared pursuant to this Act. The established procedures are contained in two documents: Guidelines for Audits and Annual Reports Prepared for Municipalities Under the Municipal Clarification Act and Work Plan for Agreed Upon Procedures Engagements. These documents should be provided to the Independent Accountant that is engaged to perform either an audit of the municipality’s financial statements or to perform an Agreed Upon Procedures Engagement upon the Annual Report prepared by the municipality pursuant to Act 2022-345, Acts of Alabama, for the fiscal year ended September 30, 2022 and beyond.
Since the 2022 Fiscal Year is the first year of implementation, we encourage municipalities and their Independent Public Accountants to provide feedback and to submit questions or concerns to our office regarding these documents. For your convenience, we have attached a copy of these documents. You may also download copies of the documents on our website at www.examiners.alabama.gov under the What’s New and Resources dropdown menus.