Committee advances bill to require counties, cities to publish financial records online

Senate Bill 105, sponsored by Sen. Kelly, would require counties and municipalities to publish financial statements, audits, monthly expenditures and budgets online, mirroring the state "Alabama checkbook" concept. The sponsor said the measure does not change how money is spent, imposes no penalties and offers flexibility on format and software; the proposal includes a compliance timeline to give smaller jurisdictions time to implement the requirement.

Kelly said the bill "allows the local citizens... to take a look and see where taxpayer dollars are going," and noted the measure does not require specific software or create new reporting obligations beyond public access. The sponsor also said the deadline for full compliance was extended to 2028 to give smaller jurisdictions time to prepare.

The Alabama League of Municipalities, represented by Caleb Beck, opposed the bill as a one-size-fits-all mandate that could impose a resource burden on small municipalities that lack full-time clerks or IT staff. Beck said many municipalities have fewer than 2,000 residents and that mandated online posting could increase costs and administrative strain for those communities.

Committee members debated the balance between transparency and local capacity; some members called the bill a low bar and said the documents required are basic financial records easily generated from existing accounting systems. After amendment and discussion, the committee voted to pass SB105 as amended.

The committee’s favorable vote sends SB105, with its implementation amendment and the extended compliance timeline, to the full Senate.