State Auditor; powers and duties revised, audit exception for certain property in Department of Corrections and Department of Youth Services facilities, Division of Property Investigations created

HB 94 revises the State Auditor's duties in Alabama, primarily creating a new Division of Property Investigations to handle cases of lost or stolen state property. The bill requires state agencies to report property losses or thefts and exempts Department of Corrections and Department of Youth Services facilities (property behind security bars) from standard inventory audits. This division would investigate negligent losses, demand repayment for damaged property, and refer criminal cases to the Attorney General or district attorneys. The bill directly affects state agencies, property managers, and the State Auditor's office, with no impact on general public or private entities.