TITLE 36 LOCAL GOVERNMENT

Section 15. County Law Library, 36-15-1 through 36-15-13.

ARTICLE 2 COUNTY GOVERNING AUTHORITIES

36-15-13. Annual audit required.

Each board created pursuant to this chapter shall, at the end of each fiscal year for the preceding year, have an annual audit of its financial affairs, books, and accounts performed by the county accountant as employed pursuant to Code Section 36-1-10; the internal auditor employed by the governing authority of the county, if such internal auditor is a certified public accountant; or a certified public accountant. The determination of the performance of such audit by the county accountant, the internal auditor, or a certified public accountant shall be made by the board. Such audit shall be conducted in accordance with generally accepted accounting principles, including, but not limited to, a report on whether the control, deposit, and investment of funds, the receipt and investment of money and property, and the use of funds by such board have been conducted as provided for under this chapter. A copy of such audit shall be made available to the governing authority of the county and shall be a public document.

(Code 1981, §36-15-13, enacted by Ga. L. 2016, p. 435, § 5/HB 851.)