Americus times-recorder. [volume] (Americus, Ga.) 1891-current, 1923-07-24
PAGES AUDIT BILL
ENDS LONG EFF ORT
TO AFEGUARD FUNDS
One of Most Important Pieces OF
Legislation of Session Now
Before House
EAKEs ORIGINATED IDEA
Measure Provides for Checking
All Records and Accounts of
State Departments Yearly

ATLANTA, July 24-Quite one
of the most important pieces of
legislation the House of Repre-
sentatives will be called upon ~
handle during the coming week is
the Senate measure by Mr.. Pace
of the 13th-which has been pass
ed in the upper branch by an over
whelming vote-to create state
department of auditing and ac~
counting. The adoption of the
Pace bill, which resulted almost en-
tirely from the convincing manner
in which its author handled it,
terminates a constructive effort
which has been made the past eight
or ten years by other prominent
men of the state, and it is quite
an interesting side-light that the
measure should have been passed in
the Senate, where the ideas Of a
state auditing system first orlgl-
mated with the late Senator VIM. j.
Fakes of Conyers, 10 years ago.
The Pace bill provides as fol-
lows:
Sec. 4. Be it enacted by the au-
thoritv aforesaid, that the duties
and powers of the State Auditor
shall be as follows:
(a) To devise and, with the APP
prevail Of said commissions, to
promulgate. install and provide
forms, records and procedure for
the collecting and paying out Of all
moneys, funds and revenue of the
State and to insure the protection
and proper use Of all stores, equip
ment and property of the State.
(b) To thoroughly examine all
financial transactions of all of the
State departments, institutions and
agencies and to keep such account
ing records as are necessary to pro-
vide and maintain a current check
upon the fiscal affairs and trans
actions of all State departments,
institutions and agencies.
(e) To examine and thoroughly
audit, at least once each year, and
more frequently if possible, each
and all Of the books, records, ac-
counts, vouchers and bills of each
and every department, institution
and agency of the State of Georgia
which receives funds from the
State; and up the completion of
each such audit the State Auditor
shall prepare a complete report of
the same in triplicate, one copy of
which he shall file with the Off
cial in charge of the department,
institution or agency so examined,
one copy Of which he shall trans
nit to said commission, and the
third copy shall be filed in the of
flee of the State Auditor as per-
manent record and for the use of
the press Of the State; and in which
report the State Auditor shall cal.
special attention to any illegal,
improper or unnecessary expendi-
lures and shall make specific rec
concentrations for the future avoid
ance of the same.
I'D To prepare annual and,
whenever required, special reports
the Governor and the General AS
sembly, showing the general finan-
cial operation and management of
each State department, institution
and agency and whether or not the
same is being handled in an eff,
ficient and economical manner, and
calling special attention to any ex.
cessive cost of operation or main
tenance, any excessive expense ant
any excessive price paid for goods
supplies on labor by any of sucI
department, institutions and agen
cies.
(e) To make special examination
into the report of the place ant
manner in which the funds of thu
State are kept by the several de
partments, institutions and agencie
after the same have been draw
from the State Treasury, who ha
possession of the same or where tn
same are deposited, in whose nam
the same are deposited, and whe
Their the same draw interest an,
are properly protected by bond.
Section S. Be it further enacted
by the authority aforesaid, that tn
Governor shall have authority to di
rect and require the state audito
to make a special examination int
and audit of the books, records, az
counts and financial transaction
and management Of anv State de
partment, institution or agency q
any time.
Section 6. Be it further enacte
by the authority aforesaid, that a
officers, agents, departments, inst
tutions and agencies of the Stat
are hereby required to conform
and comply with all rules, reguh
tions, forms and procedure e
tabHshed by the State Auditor
conformity with this Act.