GA Code § 36-1-10 (2021)
2021 Georgia Code|Title 36 - Local Government|Chapter 1 - General Provisions|§ 36-1-10. Employment of Accountant to Examine Books

 The county governing authority is authorized, whenever it deems it necessary to do so, to employ an expert accountant to examine and report on the books, vouchers, and accounts of any county officer whose duty it is under the law to handle county funds. The expert accountant may reside in the county in which he is to be employed or elsewhere.   (Ga. L. 1901, p. 57, § 1; Civil Code 1910, § 418; Code 1933, § 23-1301.)   Cross references.   - Budgets and audits of counties and municipalities, T. 36, C. 81.   JUDICIAL DECISIONS   Section does not impair power of grand jury.    - Sections 416, 417, and 418 of former Civil Code 1910 (see O.C.G.A. § 36-1-10) were not intended to and do not take away from the grand jury the grand jury's power to investigate, inspect, and examine the books and records of county officers, or, where the officers deem it necessary, to appoint one or more citizens of the county to do so, as prescribed by former Penal Code 1910, §§ 840 and 841. McLarty v. Fulton County, 52 Ga. App. 445, 183 S.E. 646 (1936).   Applicability of section to county having city of over 85,000.    - Section 841 of Penal Code 1910 (see § 15-12-76 [repealed]) is valid and applies to counties having a city of more than 85,000, except that it does not authorize the appointment of expert accountants by the county commissioners or ordinary (now judge of the probate court), as the case may be, to examine the books and accounts of county officers, as by virtue of former Code 1910, §§ 416 through 418 (see now O.C.G.A. § 36-1-10). In such counties the clerk of the county commissioners is ex officio auditor and the clerk is required to make such examination whenever called on by the county commissioners. McLarty v. Fulton County, 52 Ga. App. 445, 183 S.E. 646 (1936).   Officer employed under section a public officer.    - When a statute by implication authorizes the county commissioners to appoint an officer in and for a county, the action of the commissioners in so doing is done by the commissioners as an agency of the state. The relation between the county and the county attorney does not rest upon contract, but arises from appointment authorized by a legislative enactment. An individual who has a designation or title given the individual by law, and who exercises functions concerning the public assigned to the individual by law, is a public officer. Stelling v. Richmond County, 81 Ga. App. 571, 59 S.E.2d 414 (1950).   Residency requirement.    - In the case of a county auditor, the residency requirement of former Code 1933, § 89-101(7) (see now O.C.G.A. § 15-6-59) was dispensed with by former Code 1933, § 23-1301 (see now O.C.G.A. § 36-1-10). However, the requirement that a county officer, whether elected or appointed, be a qualified voter remained absolute. Lester Witte & Co. v. Rabun County, 245 Ga. 382, 265 S.E.2d 4 (1980).    Cited in Watkins v. Tift, 177 Ga. 640, 170 S.E. 918 (1933); Booth v. Mitchell, 179 Ga. 522, 176 S.E. 396 (1934); Burke v. Wheeler County, 54 Ga. App. 81, 187 S.E. 246 (1936); Mathew v. Ellis, 214 Ga. 665, 107 S.E.2d 181 (1959).   OPINIONS OF THE ATTORNEY GENERAL   Accountant not a certified public accountant.   - County commissioners are authorized to employ an accountant who is not a certified public accountant to audit county books. 1968 Op. Att'y Gen. No. 68-46.   RESEARCH REFERENCES   C.J.S.   - 20 C.J.S., Counties, § 208 et seq.