O.C.G.A. § 20-2-2019 (2019)
Annual audit
Each fund established under this article shall have an annual audit of its books and accounts performed by a certified public accountant. Such audit shall be conducted in accordance with generally accepted accounting principles. A copy of such audit shall be made available to fund members.
ELEMENTARY & SECONDARY EDUC.
History
Code 1981, § 20-2-2019, enacted by Ga. L. 1986, p. 1172, § 1.