The Alabama Constitution requires that the Office of State Auditor make a full and complete report to the governor showing the receipts and disbursement of every character, all claims audited and paid out, and all taxes and revenues collected and paid into the treasury, and the source thereof. The Auditor shall also make reports more often upon matters pertaining to the Office if required by the Governor or the Legislature.

The Code of Alabama 1975, Section 36-16-1 provides authority for the State Auditor to perform post audits of the accounts and records of the Treasurer and the accounts and records of the Department of Finance. In the post-audit of the Department of Finance and of the State Treasurer, every voucher for which a warrant is issued by the Comptroller is subject to the scrutiny of the Auditor.

In addition to the statutory duties of the Office, the State Auditor serves as a member (or ex officio member) on the following state boards and authority:

• State Board of Adjustment
• State Board of Appointments for Board of Registrars
• State Board of Compromise
• Alabama Education Authority (ex officio member)
• Penny Trust Fund

The Code of Alabama 1975, Section 36-16-1 through 36-16-11, provides that the State Auditor is responsible for the accounting of state personal property costing $100 or more. Act Number 95-147, Acts of Alabama increased the property threshold from $100.00 to $500.00, effective October 1, 1995, except for those items of personal property deemed important or sensitive enough by the Property Inventory Control Division to be included in the inventory of state property. The State Auditor is responsible and accountable for all state personal property through a central control and by coordinating with each department to ascertain that all state personal property and transactions are properly recorded and, to ensure that each department has appointed a property manager who is responsible for that department’s non-consumable personal property. The office is charged to perform an audit of the equipment in each State Agency every two years.

Additional Information

To view Andrew Sorrell's biography, please click here.

For the history of the Alabama Office of State Auditor, click here.