reglab/housing_qa huggingface dataset:
GA Code § 50-5B-20 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 5B - State Accounting Office|Article 2 - Office of Comptroller General|§ 50-5B-20. Office of the Comptroller General; Duties

  There shall be in the office of the State Accounting Office the office of the comptroller general of the State of Georgia. The state accounting officer shall be the comptroller general.   It shall be the duty of the comptroller general:   To keep an account showing the several appropriations authorized by law, the time when the same are drawn from the treasury, in whose favor they are drawn, and to what fund they are charged;   To examine, check, and countersign all warrants upon the treasury drawn by the Governor, the President of the Senate, and the Speaker of the House of Representatives and to charge the amount thereof to the funds on which they may be respectively drawn prior to their being presented to the Office of the State Treasurer for payment;   To audit all accounts against the state and to allow or reject the same before they are submitted to the Governor;   To see that no draft or warrant shall be countersigned by him or her to be paid out of any appropriated fund after the fund has been exhausted; and, in such case, or in any case of illegal payments from the treasury upon warrants countersigned by the comptroller general, the comptroller general and the state treasurer with all their securities shall be jointly and severally liable upon their several bonds for the repayment of such amounts with all expenses of prosecution to the state;   To receive and keep safely and collect all evidences of debt due to the state from any source other than taxes and to pay over the same to the state treasurer as soon as collected;   To keep a book in which to enter all bonds taken and to file the originals in his or her office;   To have made suitable indexes to the record books in his or her office; and   To certify under his or her official seal at all times when necessary for public use and, on application and payment of his or her legal fees therefor, for private use, copies of any papers kept in his or her office.       (Code 1981, §50-5B-20, enacted by Ga. L. 2012, p. 1089, § 1/SB 343; Ga. L. 2013, p. 141, § 50/HB 79.)    The 2013 amendment,  effective April 24, 2013, part of an Act to revise, modernize, and correct the Code, revised capitalization in this Code section.
GA Code § 50-5B-21 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 5B - State Accounting Office|Article 2 - Office of Comptroller General|§ 50-5B-21. Deputy Comptroller General

 The comptroller general is authorized and directed to designate one of his or her employees as deputy comptroller general. In the event the comptroller general is sick or for any other reason is absent from his or her office for three or more days, the deputy comptroller general shall examine, check, and countersign any warrants during the absence of the comptroller general.    (Code 1981, §50-5B-21, enacted by Ga. L. 2012, p. 1089, § 1/SB 343; Ga. L. 2013, p. 141, § 50/HB 79.)    The 2013 amendment,  effective April 24, 2013, part of an Act to revise, modernize, and correct the Code, revised capitalization in this Code section.
GA Code § 50-5B-22 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 5B - State Accounting Office|Article 2 - Office of Comptroller General|§ 50-5B-22. Bound Book Detailing Appropriations

 The comptroller general shall keep in his or her office a bound book in which shall be entered in alphabetical order the full amount of all annual appropriations, setting forth the amounts under their several heads; all warrants that he or she may check and pass, together with the fund on which they are drawn and the time, amount, and in whose favor drawn; and all entries necessary for a true exhibit of the finances of the state.    (Code 1981, §50-5B-22, enacted by Ga. L. 2012, p. 1089, § 1/SB 343; Ga. L. 2013, p. 141, § 50/HB 79.)    The 2013 amendment,  effective April 24, 2013, part of an Act to revise, modernize, and correct the Code, revised capitalization in this Code section.
GA Code § 50-5B-23 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 5B - State Accounting Office|Article 2 - Office of Comptroller General|§ 50-5B-23. Annual Reporting

 The comptroller general shall make an annual report to the Governor, which report shall show, from his or her books, a current account of all receipts and payments between the Office of the State Treasurer and the state, including the amount paid on the drafts of the President of the Senate and the Speaker of the House of Representatives as reported to him or her by the Office of the State Treasurer.    (Code 1981, §50-5B-23, enacted by Ga. L. 2012, p. 1089, § 1/SB 343; Ga. L. 2013, p. 141, § 50/HB 79.)    The 2013 amendment,  effective April 24, 2013, part of an Act to revise, modernize, and correct the Code, revised capitalization in this Code section.
GA Code § 50-5B-24 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 5B - State Accounting Office|Article 2 - Office of Comptroller General|§ 50-5B-24. Seal

 The comptroller general shall have an official seal of such design as he or she shall select with the approval of the Governor.    (Code 1981, §50-5B-24, enacted by Ga. L. 2012, p. 1089, § 1/SB 343; Ga. L. 2013, p. 141, § 50/HB 79.)    The 2013 amendment,  effective April 24, 2013, part of an Act to revise, modernize, and correct the Code, revised capitalization in this Code section.
GA Code § 50-6-1 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 1 - General Provisions|§ 50-6-1. Creation of Department; State Auditor as Head; Qualifications; Election Procedure; Term; Vacancy

  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 accountant with at least five years' practical experience in the duties for which he is certified and who, when named or elected as prescribed in subsection (b) of this Code section and when qualified, shall be known and designated as state auditor.   The state auditor shall be elected by the General Assembly in the following manner: A joint resolution which shall fix a definite time for the nomination and election of the state auditor may be introduced in either branch of the General Assembly. Upon passage of the resolution by a majority vote of the membership of the Senate and House of Representatives it shall be the duty of the Speaker of the House of Representatives to call for the nomination and election of the state auditor at the time specified in the resolution, at which time the name of the qualified person receiving a majority vote of the membership of the House of Representatives shall be transmitted to the Senate for confirmation. Upon the qualified person's receiving a majority vote of the membership of the Senate, he shall be declared the duly elected state auditor; and the Governor shall be notified of his election by the Secretary of the Senate. The Governor is directed to administer the oath of office to the state auditor and to furnish the state auditor with a properly executed commission of office certifying his election.   The term of office of the state auditor shall continue until a successor is elected as provided in subsection (b) of this Code section. In the event of a vacancy in the position of state auditor at a time when the General Assembly is not in session it shall be the duty of the Governor and he is empowered and directed to appoint a state auditor possessing the qualifications as provided in subsection (a) of this Code section who shall serve as state auditor until the next regular session of the General Assembly, at which time the nomination and election of a state auditor shall be held by the General Assembly as provided in subsection (b) of this Code section.    (Ga. L. 1923, Ex. Sess., p. 7, § 1; Code 1933, § 40-1801; Ga. L. 1943, p. 361, § 1; Ga. L. 1945, p. 115, § 1.)   RESEARCH REFERENCES   C.J.S.   - 81A C.J.S., States, § 245 et seq.
GA Code § 50-6-2 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 1 - General Provisions|§ 50-6-2. Department to Have Suitable Offices, Equipment, and Conveniences at State Expense

 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 expense of which shall be paid by the state in the same manner as the expenses of other offices at the capital are paid.   (Ga. L. 1923, Ex. Sess., p. 7, § 10; Code 1933, § 40-1804.)
GA Code § 50-6-3 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 1 - General Provisions|§ 50-6-3. Department to Audit All State Institutions; Other Auditing Agencies Not Authorized

 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.   (Ga. L. 1925, p. 256, § 3; Code 1933, § 40-1811.)   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. § 38-2-195 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, §§ 245 et seq., 388, 389.
GA Code § 50-6-4 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 1 - General Provisions|§ 50-6-4. Special Examinations, Audits, and Vulnerability Assessments

 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 of any department, institution, agency, commission, bureau, authority, or office of the state at any time. The state auditor may conduct special examinations and audits which are, without limitation, financial audits (including financial related audits and financial statement audits), compliance audits, performance audits, and vulnerability assessments or reviews. Without limitation, vulnerability assessments or reviews may be made with respect to any electronic financial information systems; other information, management, or operational systems; computers; computer operating and applications software; computing networks; Internet websites; and data processing centers. Tests conducted in connection with such reviews and assessments may include, but are not limited to, penetration testing and network, web, and data base scanning.   (Ga. L. 1923, Ex. Sess., p. 7, § 5; Code 1933, § 40-1806; Ga. L. 2002, p. 524, § 1; Ga. L. 2008, p. 522, § 1/SB 300.)   RESEARCH REFERENCES   C.J.S.   - 81A C.J.S., States, § 245 et seq.
GA Code § 50-6-5 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 1 - General Provisions|§ 50-6-5. Examination of Motor Fuel and Tobacco Products Distributors

 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 state revenue commissioner, of those persons, firms, and corporations required by law to pay a tax upon the retail sales price of cigarettes, cigars, and loose or smokeless tobacco, as prescribed in Code Section 48-11-2. The examination is to be made at such time as shall be fixed by the state revenue commissioner and for the purpose and to the extent of ascertaining whether or not the tax has been paid and collected as provided by law.   (Ga. L. 1923, Ex. Sess., p. 7, § 6; Code 1933, § 40-1807; Ga. L. 2003, p. 665, § 44.)   Editor's notes.   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"   Law reviews.   - For note on the 2003 amendment to this Code section, see 20 Ga. St. U.L. Rev. 233 (2003).   OPINIONS OF THE ATTORNEY GENERAL    Department of Audits and Accounts is part of executive branch  of state government. 1970 Op. Att'y Gen. No. 70-37.   RESEARCH REFERENCES   C.J.S.   - 81A C.J.S., States, § 245 et seq.
GA Code § 50-6-7 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 1 - General Provisions|§ 50-6-7. State Officials to Produce Books, Records, and Other Papers to the State Auditor for Examination

 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 financial transactions and management of such department, institution, agency, commission, authority, bureau, or office, including any and all cash on hand, but not including cash in banks, the amount of cash in banks to be ascertained by certificate furnished to the state auditor by the bank.   (Ga. L. 1923, Ex. Sess., p. 7, § 7; Code 1933, § 40-1808; Ga. L. 2005, p. 694, § 5/HB 293; Ga. L. 2008, p. 522, § 2/SB 300.)   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. § 38-2-195 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   ALR.   - Construction and application, under state law, of doctrine of "executive privilege,", 10 A.L.R.4th 355.
GA Code § 50-6-8 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 1 - General Provisions|§ 50-6-8. Chapter Does Not Affect Department of Banking and Finance

 This chapter shall in no way affect the rights, powers, and duties of the Department of Banking and Finance.   (Ga. L. 1923, Ex. Sess., p. 7, § 9; Code 1933, § 40-1810.)
GA Code § 50-6-9 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 1 - General Provisions|§ 50-6-9. Inspection of Work Papers and Preliminary Drafts of State Auditor

  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 preliminary drafts is released as a public record, if a report is to be done. If a public request to inspect such documents has been pending for at least six months, the state auditor's decision not to disclose the documents shall be subject to judicial review in the Superior Court of Fulton County. On judicial review, the state auditor shall have the burden of establishing that the state's interest in nondisclosure outweighs the public interest in access to the records.   If in performing a vulnerability assessment or review the state auditor determines in his or her discretion that a vulnerability or security deficiency may exist, such findings and related work papers shall not be disclosed publicly or otherwise except as determined by the state auditor. The findings shall not be considered a public record until the state auditor determines no material risk is present from disclosure. Those parts of findings and work papers which identify the methods of the state auditor or which may cause or perpetuate vulnerability shall remain confidential and protected from disclosure until the state auditor otherwise directs. A decision of the state auditor not to disclose documents pursuant to this subsection shall be subject to judicial review in the Superior Court of Fulton County, provided a public request to inspect such documents has been pending for at least six months. The state auditor shall have the burden of establishing that the state's interest in nondisclosure outweighs the public interest in access to the records.     (Code 1981, §50-6-9, enacted by Ga. L. 2002, p. 524, § 2.)
GA Code § 50-6-20 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 2 - State Auditor|§ 50-6-20. Salary, Expenses, Duties, Bond

 The state auditor shall be paid a salary which may be recommended by the Governor and shall be fixed by the Legislative Services Committee created under Code Section 28-4-1 and shall also be reimbursed for all actual and necessary expenses incurred by the state auditor in carrying out his or her official duties. Until the first action of the Legislative Services Committee to fix the salary of the state auditor, the compensation of the state auditor shall continue unchanged. The state auditor shall devote his or her entire time to the performance of the duties of the office of state auditor and shall give bond, to be filed with and approved by the comptroller general, in the sum of $10,000.00, payable to the Governor and the Governor's successors in office, conditioned that the state auditor shall truly and faithfully perform the duties of the office of state auditor and shall account for all public funds coming into the state auditor's hands or under the state auditor's control, the premium on which bond shall be paid by the state.   (Ga. L. 1923, Ex. Sess., p. 7, § 2; Ga. L. 1925, p. 256, § 1; Code 1933, § 40-1802; Ga. L. 1943, p. 361, § 2; Ga. L. 1947, p. 670, § 1; Ga. L. 1999, p. 910, § 7; Ga. L. 2001, p. 783, § 2; Ga. L. 2013, p. 141, § 50/HB 79.)    The 2013 amendment,  effective April 24, 2013, part of an Act to revise, modernize, and correct the Code, revised language in the last sentence of this Code section.   Cross references.   - Official bonds generally, T. 45, C. 4.   RESEARCH REFERENCES   Am. Jur. 2d.   - 63C Am. Jur. 2d, Public Officers and Employees, §§ 278, 287, 288.   C.J.S.   - 73 C.J.S., Public Administrative Law and Procedure, §§ 10 et seq., 24 et seq., 46, 106 et seq. 81A C.J.S., States, §§ 201 et seq., 235 et seq., 245 et seq.
GA Code § 50-6-21 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 2 - State Auditor|§ 50-6-21. Investigation Expenses

 The state auditor is authorized to spend any available money to cover the expenses of investigations and to charge the same to the expenses of his department.   (Code 1933, § 40-1805a, enacted by Ga. L. 1937, p. 421, § 1.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 63C Am. Jur. 2d, Public Officers and Employees, § 287.   C.J.S.   - 73 C.J.S., Public Administrative Law and Procedure, § 153 et seq. 81A C.J.S., States, § 201 et seq.
GA Code § 50-6-22 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 2 - State Auditor|§ 50-6-22. Authority to Employ Officers, Assistants

 The state auditor is authorized and empowered to appoint and employ officers and assistants for the Department of Audits and Accounts, each of whom shall hold office at the discretion of the state auditor.   (Ga. L. 1925, p. 256, § 2; Code 1933, § 40-1803.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 63C Am. Jur. 2d, Public Officers and Employees, §§ 278, 288.   C.J.S.   - 73 C.J.S., Public Administrative Law and Procedure, § 10 et seq. 81A C.J.S., States, § 201 et seq.
GA Code § 50-6-23 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 2 - State Auditor|§ 50-6-23. Cooperation With Appropriations Committees

 The state auditor shall cooperate with and shall furnish all information requested by the appropriations committees of the General Assembly.   (Ga. L. 1923, Ex. Sess., p. 7, § 8; Code 1933, § 40-1809.)
GA Code § 50-6-26 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 2 - State Auditor|§ 50-6-26. Preparation and Publication of Forms; Duty to Use

 Reserved. Repealed by Ga. L. 2005, p. 694, § 7/HB 293, effective July 1, 2005.   Editor's notes.   - This Code section was based on Ga. L. 1931, p. 7, § 7; Code 1933, § 40-1813; Ga. L. 1984, p. 1004, § 1.
GA Code § 50-6-27 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 2 - State Auditor|§ 50-6-27. Annual Personnel Report; Copies for General Assembly; Public Inspection

 The state auditor shall prepare each year a report showing the entire personnel of every office, institution, board, department, and commission in the executive department of the state government, of every state authority, of every university or college in the University System of Georgia, and of every local board of education. The report shall list the name, title or functional area, salary, and travel expense incurred by each such individual, which information shall be allocated to the respective office, institution, board, department, commission, authority, university, college, or local board of education affected. The report shall be kept in the state auditor's office and shall be available for public inspection during regular business hours. Copies of the report or portions of the report shall be made available on request and posted online in a searchable data base. Each office, institution, board, department, commission, authority, university, college, and local board of education is required and directed to submit to the state auditor, in a format prescribed by the state auditor, a listing of all personnel of such office, institution, board, department, commission, authority, university, college, or local board of education showing name, title or functional area, salary, and travel expense for each individual. The state auditor shall furnish each member of the General Assembly a card or form so that a copy of such report may be requested by any member who desires one.   (Ga. L. 1931, p. 7, § 8; Code 1933, § 40-1814; Ga. L. 1978, p. 220, § 1; Ga. L. 1985, p. 668, § 1; Ga. L. 1995, p. 363, § 1; Ga. L. 2008, p. 522, § 5/SB 300.)   RESEARCH REFERENCES   C.J.S.   - 81A C.J.S., States, § 247.
GA Code § 50-6-28 (2021)
2021 Georgia Code|Title 50 - State Government|Chapter 6 - Department of Audits and Accounts|Article 2 - State Auditor|§ 50-6-28. Investigatory Duties Generally

 It shall be the duty of the state auditor to make an investigation as a part of his audit of each and every department of the state government. When there are facts, records, circumstances, or information that indicate mismanagement or misconduct on the part of any official or employee of any department of the state government during either a past or present administration, it shall be the duty of the state auditor to make the full investigation, as provided in Code Section 50-6-29, of the department, official, or employee.   (Code 1933, § 40-1805a, enacted by Ga. L. 1937, p. 421, § 1.)   RESEARCH REFERENCES   C.J.S.   - 73 C.J.S., Public Administrative Law and Procedure, § 153 et seq.