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2018 Georgia Code 36-60-8 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 36-60-8 Case Law from Google Scholar Amendments to OCGA 36-60-8

TITLE 36 LOCAL GOVERNMENT

Chapter 60 information not found

ARTICLE 2 CLERKS OF GOVERNING AUTHORITIES OF MUNICIPALITIES

36-60-8. Audit of county or municipal corporation or units thereof.

Whenever an audit of the financial affairs of a county or municipal corporation or of an officer, board, department, unit, or other political subdivision of a county or municipal corporation is made pursuant to a requirement or to an authorization otherwise provided by law, the audit report shall include the auditor's unqualified opinion upon the presentation of the financial position and the result of the operations of the governmental unit or office which is audited. If the auditor is unable to express an unqualified opinion, he or she shall so state and shall further detail the reasons for qualification or disclaimer of opinion. All such audits shall be conducted in conformity with generally accepted government auditing standards.

(Ga. L. 1967, p. 883, § 1; Ga. L. 1968, p. 464, § 1; Ga. L. 1994, p. 1083, § 1.)

Cross references.

- Minimum budget and auditing requirements for counties, municipalities, and other entities, T. 36, C. 81.

Regulation of accountants, T. 43, C. 3.

Editor's notes.

- Ga. L. 1994, p. 1083, § 6, not codified by the General Assembly, provides: "No state agency shall make or transmit any state grant funds to any local government which has failed to provide all the audits required by law within the preceding five years."

OPINIONS OF THE ATTORNEY GENERAL

Sufficiency of audit.

- An audit of the financial affairs of a county or municipality, or an officer, board, department, unit, or other political subdivision of a county or municipality made pursuant to a requirement or authorization provided by law, is of legal efficacy for purposes of such requirement or authorization if that audit includes either the auditor's unqualified opinion upon the presentation of the financial position and the result of the operations of that county, or a detailed explanation for qualification or disclaimer of opinion. 1969 Op. Att'y Gen. No. 69-232.

RESEARCH REFERENCES

C.J.S.

- 64A C.J.S., Municipal Corporations, § 2089.

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