The Department of Audits and Accounts is created and established. The head of the department shall be an experienced auditor and accountant with not less than five years’ experience as an accountant in the Department of Audits and Accounts or in a governmental agency of a similar nature or shall be a duly certified public […]
The Department of Audits and Accounts shall be provided with suitable offices at the state capital furnished at the state’s expense, as may appear proper and necessary. The department shall be furnished, from time to time, with necessary equipment, furniture, fuel, light, and other proper conveniences for the transaction of the business of the department, […]
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.
The Governor, the Appropriations Committee of the House of Representatives, or the Appropriations Committee of the Senate shall have the right and authority to direct and require the state auditor to make a special examination into and audit of all the books, records, accounts, vouchers, warrants, bills, and other papers, records, financial transactions, and management […]
The state auditor shall, upon the request of either the Governor or the state revenue commissioner, make an examination into and report upon the necessary books, records, and accounts of those persons, firms, and corporations required by law to pay an occupational tax as distributors of motor fuels and also, at the request of the […]
It shall be the duty of the Department of Audits and Accounts thoroughly to audit and check the books and accounts of the county superintendents of schools and treasurers of local school systems, of municipal systems, of the several units of the University System of Georgia, and of all other schools receiving state aid and […]
All officers, agents, employees, departments, institutions, commissions, authorities, and bureaus of the state shall produce and turn over to the state auditor or his or her assistants for examination and audit, whenever demanded by the state auditor, all of their books, records, accounts, vouchers, warrants, bills, and other papers dealing with or reflecting upon the […]
This chapter shall in no way affect the rights, powers, and duties of the Department of Banking and Finance. History. Ga. L. 1923, Ex. Sess., p. 7, § 9; Code 1933, § 40-1810.
Work papers and preliminary drafts of reports created in the course of the discharge of duties and powers of the Department of Audits and Accounts and the state auditor shall not be subject to inspection as public records until an audit or special examination is concluded and a report pertaining to those work papers or […]
