TITLE 50 STATE GOVERNMENT

Section 6. Department of Audits and Accounts, 50-6-1 through 50-6-32.

ARTICLE 2 STATE AUDITOR

50-6-24. Duties and powers generally.

The duties and powers of the state auditor shall be as follows:

Reserved;
To examine thoroughly all financial transactions of all the state departments, institutions, agencies, commissions, bureaus, authorities, and officers and to keep such accounting records as are necessary to provide and maintain a current check upon the fiscal affairs and transactions of all state departments, institutions, agencies, etc.;
To examine and audit thoroughly, at least once a year and more frequently if possible, each and all of the books, records, accounts, vouchers, warrants, bills, and all other papers and records of each and every department, institution, agency, commission, bureau, authority, and officer of the state which or who receives funds from the state or which is maintained in whole or in part by public funds, fees, or commissions. Upon the completion of each audit the state auditor shall prepare a complete report of the same in triplicate, one copy of which shall be filed with the official in charge of the department, institution, etc., so examined, one copy of which shall be transmitted to the Governor, and the third copy of which shall be filed in the office of the state auditor as a permanent record and for the use of the press of the state. In any such report, the state auditor shall call special attention to any illegal, improper, or unnecessary expenditures; all failures to keep records and vouchers required by the law; and all inaccuracies, irregularities, and shortages and shall make specific recommendations for the future avoidance of the same;
To prepare annual and, whenever required, special reports to the Governor and the General Assembly showing the general financial operation and management of each state department, institution, agency, commission, authority, and bureau; showing whether or not the same is being handled in an efficient and economical manner; and calling special attention to any excessive cost of operation or maintenance, any excessive expense, and any excessive price paid for goods, supplies, or labor by any such department, institution, agency, etc.; and
To make special examination into and report of the place and manner in which the funds of the state are kept by the several departments, institutions, agencies, commissions, bureaus, authorities, and officers after the same have been drawn from the state treasury or after the same have been collected and to report who has possession of the same or where the same are deposited, whether the same draw interest, the rate of interest, and whether the same are properly protected by bond, provided that this chapter shall not be construed so as to authorize the state auditor to remove or in any way interfere with any funds so deposited.

(Ga. L. 1923, Ex. Sess., p. 7, § 4; Code 1933, § 40-1805; Ga. L. 2005, p. 694, § 6/HB 293; Ga. L. 2008, p. 522, § 3/SB 300.)

Cross references.

- Authority of governing bodies to contract with state auditor for purposes of conducting audits of government entities, § 36-81-7.

Duty of state auditor to conduct performance audits of regulatory agencies, § 43-2-4.

Reports to state auditor by state agencies regarding professional services fees paid by agencies, § 45-7-70 et seq.

OPINIONS OF THE ATTORNEY GENERAL

State auditor on departmental irregularities.

- State auditor must list and call special attention to all irregularities found in examination of department of the state government and to make available for the information of the public, through the press, such transactions and for the further information of the public officials of the state charged with the responsibility of instituting legal action for a violation of the laws of this state. 1950-51 Op. Att'y Gen. p. 358.

Funds derived from extracurricular school activities.

- County board of education cannot expend county education funds for private audit of funds derived from extracurricular school activities; such an expenditure of education funds is not an expenditure for an "educational purpose" within the meaning of such term. 1962 Op. Att'y Gen. p. 155.

Maintaining custody and control of funds in their custody is a proper matter for regulation by local boards of education, and the regulation, supervision, and control of extracurricular activities to include the maintenance of records pertaining thereto and the audit of funds derived therefrom is a responsibility of the local board of education; should a local board of education desire a private audit of such funds, the expense of obtaining such audit must be paid out of funds derived from such activities. 1962 Op. Att'y Gen. p. 155.

Department as part of executive branch.

- Department of Audits and Accounts is part of executive branch of state government because the duties of the department are similar to the traditional duties of a state department of audits and relate closely to the executive branch of the government. 1970 Op. Att'y Gen. No. 70-37.

Audit billeting funds or armory rentals of DOD.

- Funds collected by the Department of Defense (DOD) as billeting funds or armory rentals pursuant to regulations issued under O.C.G.A. § 38-2-195 are state funds which may be retained by DOD. The management of the funds is subject to requirements of the Office of Planning and Budget, the State Auditor, and the State Depository Board. 1993 Op. Att'y Gen. No. 93-4.

RESEARCH REFERENCES

C.J.S.

- 81A C.J.S., States, § 247.