DIVISIONS OF THE EXAMINERS OF PUBLIC ACCOUNTS

County Audit 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 and/or legal compliance audits of Alabama's 67 county commissions and county boards of education, and three city boards of education, in addition to Emergency Communication Districts. 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, and Tax Assessor, which are located throughout the State of Alabama. In addition, the County Audit Division has audit responsibilities for various special boards, commissions and bureaus.

Education Audit Division

The Education Audit Division is responsible for conducting financial statements and/or legal compliance audits 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.

State Audit Division

The State Audit Division is responsible for performing an annual financial audit of the Comprehensive Annual 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.

Operational Audit 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.