O.C.G.A.
O.C.G.A.

O.C.G.A. § 36-60-8 (2019)

Audit of county or municipal corporation or units thereof

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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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.

History

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

Annotations

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.