O.C.G.A.

O.C.G.A. § 50-6-3 (2019)

Department to audit all state institutions; other auditing agencies not authorized

✓ 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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The Department of Audits and Accounts shall audit all state institutions. No official of the state shall have authority to employ or hire any other auditing agency.

History

Ga. L. 1925, p. 256, § 3; Code 1933, § 40-1811.

Annotations

OPINIONS OF THE ATTORNEY GENERAL 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. § 38-2195 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, §§ 260 et seq., 402 et seq.