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The Department of Examiners of Public Accounts is a department of the State Legislature. Employees of the Department conduct financial audits, legal compliance examinations, and sunset reviews of all state and county offices, officers, bureaus, boards, commissions, corporations, departments, and agencies throughout the State of Alabama.
The divisions within the Department performing these audits, examinations, and reviews are County, State, Education, and Operational.
County Division
The County Audit Division is the largest division within the Department of Examiners of Public Accounts. Employees in this division are located in the counties throughout the State of Alabama. The County Audit Division conducts financial statement audits and/or legal compliance examination audits of Alabama's 67 county commissions and county boards of education, and three city boards of education. The County Audit Division conducts legal compliance examinations of the Offices of: District Attorney, Circuit and District Courts, Judge of Probate, License Commissioner, Revenue Commissioner, Tax Collector, Tax Assessor, and Emergency Communication Districts, which are located throughout the State of Alabama. In addition, the County Audit Division has audit responsibilities for various special boards, commissions and bureaus. Individuals in the County Audit Division are based at the courthouse in the county seat of the county in which the employee lives. For example: if the employee resides in Shelby County, the work base for the employee is located at the Shelby County Courthouse in Columbiana.
State Division
The State Audit Division is responsible for performing an annual financial audit of the Annual Comprehensive Financial Report of the State of Alabama. This report includes the financial statements of the entire State Government. The State Audit Division also performs an extensive compliance audit of federal programs administered by State Government resulting in a separate audit report for federal grantor agencies. In addition, the State Audit Division performs separate legal compliance examinations of every state agency as required by laws of the State of Alabama.
Education Division
The Education Audit Division is responsible for conducting financial statement audits and/or legal compliance examinations for all public institutions of higher education. The public institutions are comprised of the universities and the two-year colleges. The two-year colleges consist of Technical Colleges, Junior Colleges, and Community Colleges. Employees in this division are also located throughout the State of Alabama. This division also coordinates the audits for publicly owned hospitals, nursing homes, mental health centers and other publicly owned medical institutions. Employees assigned to this division are based at colleges and universities throughout the state.
Operational Division
The Operational Audit Division exists primarily to provide assistance to legislative committees such as the Sunset Committee and Contract Oversight Committee, and to perform special projects. The Operational Audit Division also performs examinations of state agencies to determine whether the agencies conducted their operations in accordance with state law. Annually, the Operational Audit Division gathers information and prepares a report to the Legislature of the State’s real property leases with private entities. The Operational Audit Division also provides information and analysis to the Legislature about State government operations, upon request.