One-time audit of AHSAA advanced by Alabama Senate committee

Last week, the Alabama Senate Education Policy Committee voted to give a favorable report to a bill that would allow the state to perform a one-time audit of the Alabama High School Athletic Association (AHSAA).

SB99, sponsored by State Sen. Lance Bell (R-Pell City) is a bipartisan bill, cosponsored by 13 of the 35 members of the state Senate.

“As we know, there has been a lot of discussion about AHSAA,” Sen. Bell told the committee. “I think this audit may do more to clear up questions and my hope is that it settles a lot of talk dealing with them.”

“I think when it come back it will be a clean audit,” said Bell. Maybe things go away for them for a while so that we don’t have six or seven bills coming next year.”

“This one-time audit will clear up confusion and questions,” said Bell. “They are doing what their bylaws say and leave them alone. That is what my hope it and that is what my intent is.”

Founded in 1921, the Alabama High School Athletic Association (AHSAA) is an organization that governs high school sports in Alabama. Comprising 414 senior high and 287 junior high and middle schools, the AHSAA oversees more than 100,000 student athletes.

The AHSAA’s responsibilities include crafting rules, determining student eligibility, and managing championship events. Additionally, it oversees the training and registration of officials for sports contests, reinforcing its commitment to integrity and quality in high school athletics across the state.

Alvin Briggs is the executive director of the AHSAA. Briggs requested a hearing to address the committee.

“I am not an opponent or proponent of the bill,” Briggs said. “I am just here to state there is no need for the bill. All I am saying is that we have offered our audit. As a nonprofit we have to do a 99 with the IRS every year.”

“We have always opened our doors,” Briggs said. “Since I have been here Committee members we have had several legislators come over and look at our finances.”

“We do the best we can with what we got.” Briggs continued. “Like large school systems, we keep one year in reserve.”

“We have given over $25 million to our membership,” Briggs stated. “Also our membership has not paid dues in 33 years. The membership has not paid dues since 1991. We are one of the few associations that do not charge dues to its members anymore.”

“I know we have a clean audit,” Briggs concluded. “All I am here saying is that there is no need for a bill.”

“I appreciate your efforts to working with the Senator,” Sen. Donnie Chesteen (R-Dothan), the committee’s chairman said to Briggs. “I appreciate the cooperate spirit that both of you have had to try to get us to this place.”

Briggs was the only one to address the committee in the public hearing, which then received a favorable report.

According to the fiscal note, the bill would direct the Alabama Department of Examiners of Public Accounts to perform a one-time audit of any entity making a determination about the eligibility of high school athletes to participate in high school sports. The bill would also create a temporary legislative committee established to review the audits.

The AHSAA derives much of its funding from school sporting events especially football and basketball playoffs. SB99 can now be considered by the full Senate. Thursday was Day 9 of the 2024 Alabama Regular Legislative Session.

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