reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5B - STATE ACCOUNTING OFFICE (§§ 50-5B-1 — 50-5B-24) › Article 1 - GENERAL PROVISIONS (§§ 50-5B-1 — 50-5B-5) › Section 50-5B-2 - Administrative units; directors; employees

(a)
The state accounting officer shall establish such units within the State Accounting Office as he or she deems proper for its administration, including The Council of Superior Court Judges of Georgia and the Prosecuting Attorneys' Council of the State of Georgia as separate units with distinct accounting functions, and shall designate persons to be directors and assistant directors of such units to exercise such authority as he or she may delegate to them in writing.
(b)
The state accounting officer shall have the authority, within budgetary limitations, to employ as many persons as he or she deems necessary for the administration of the office and for the discharge of the duties of the office. The state accounting officer shall issue all necessary directions, instructions, orders, and rules applicable to such persons. He or she shall have authority, as he or she deems proper, to employ, assign, compensate, and discharge employees of the office within the limitations of the office's appropriation, the requirements of the state system of personnel administration provided for in Chapter 20 of Title 45, and restrictions set forth by law.
Amended by 2015 Ga. Laws 59,§ 18, eff. 7/1/2015.
Amended by 2014 Ga. Laws 492,§ 1-3, eff. 7/1/2014.
Amended by 2012 Ga. Laws 630,§ 2-100, eff. 7/1/2012.
Amended by 2009 Ga. Laws 155,§ 1, eff. 5/5/2009.
Amended by 2008 Ga. Laws 564,§ 21, eff. 7/1/2008.
Added by 2005 Ga. Laws 140,§ 1, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5B - STATE ACCOUNTING OFFICE (§§ 50-5B-1 — 50-5B-24) › Article 1 - GENERAL PROVISIONS (§§ 50-5B-1 — 50-5B-5) › Section 50-5B-3 - Powers and duties

(a)
The state accounting officer shall:
(1)
Prescribe state-wide accounting policies, procedures, and practices;
(2)
Prescribe, develop, operate, and maintain uniform state accounting systems for all state government organizations which facilitate financial accounting and reporting in accordance with generally accepted accounting principles and also meet state and federal accounting and financial reporting requirements;
(3)
Prescribe the manner in which disbursements shall be made by state government organizations;
(4)
Prescribe and supervise the installation of any changes in the state accounting information systems necessary to secure and maintain internal control and facilitate the recording of accounting data for the purpose of preparing reliable, timely, and meaningful statements and reports;
(5)
Manage the state's accounting, payroll, and human capital systems;
(6)
Using generally accepted accounting principles, prepare the state's financial statements and other reports in accordance with legal requirements;
(7)
Provide annual financial statements and other reports to the state auditor and other auditors, as appropriate, for review and certification when required by statute or federal regulation;
(8)
Develop interim reports on the financial condition and budgetary compliance of the state and various state organizations;
(9)
Determine the proper classification for accounting and reporting purposes of all assets, liabilities, revenues, expenditures, fund balances, funds, and accounts in compliance with legal requirements and generally accepted accounting principles and prescribe a uniform classification of accounts and other accounting identifiers which shall be used by all state organizations;
(10)
Develop processes and systems to improve accountability and enhanced collection of accounts receivable due to the state. In developing these processes, the state accounting officer may prescribe procedures to allow for the recognition of uncollectible accounts for financial reporting purposes. He or she may also develop guidelines to allow uncollectible debts to be removed from active collection processes. This recognition shall not remove or diminish the state's claim on accounts or debt owed to the state; and
(11)
Develop processes and systems to improve accountability and enhance efficiency for disbursement of funds and management of accounts payable.
(b)
The state accounting officer may recommend processes and systems to improve the cash management practices of the state to the State Depository Board. The state accounting officer in cooperation with the Office of the State Treasurer may prescribe policies and procedures to implement the policies of the board.
Amended by 2010 Ga. Laws 621,§ 2, eff. 7/1/2010.
Amended by 2006 Ga. Laws 453,§ 50, eff. 4/14/2006.
Added by 2005 Ga. Laws 140,§ 1, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5B - STATE ACCOUNTING OFFICE (§§ 50-5B-1 — 50-5B-24) › Article 1 - GENERAL PROVISIONS (§§ 50-5B-1 — 50-5B-5) › Section 50-5B-4 - Obligations of state government organizations with respect to the state accounting officer

(a)
As used in this chapter, the term "organization of state government" shall mean, without limitation, any agency, authority, department, institution, board, bureau, commission, committee, office, or instrumentality of the State of Georgia. Such term shall not include any entity of local government, including, but not limited to, a county, municipality, consolidated government, board of education, or local authority, or an instrumentality of any such entity.
(b)
All organizations of state government and all officers, agents, and employees thereof shall conform to and comply with the rules, regulations, policies, procedures, and forms devised, promulgated, and installed by the state accounting officer.
(c)
All organizations of state government shall submit statements, reports, information, and data necessary to enable the state accounting officer to complete the reports required under this Code section and Code Section
50-5B-3
.
(d)
All organizations of state government may only create and maintain accounting systems or subsidiary accounting systems that have been approved by the state accounting officer.
(e)
All organizations of state government shall provide lease information to the state accounting officer to permit the state accounting officer to properly account for and report all capital and operating leases.
(f)
All organizations of state government shall provide information to the state accounting officer necessary to properly account for and report real property and personal property.
(g)
All information and reports required in this Code section shall be provided in the form and within the time frame prescribed by the state accounting officer.
Added by 2005 Ga. Laws 140,§ 1, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5B - STATE ACCOUNTING OFFICE (§§ 50-5B-1 — 50-5B-24) › Article 1 - GENERAL PROVISIONS (§§ 50-5B-1 — 50-5B-5) › Section 50-5B-5 - Rules and regulations governing travel

The state accounting officer in cooperation with the Office of Planning and Budget is authorized to and shall adopt rules and regulations governing in-state and out-of-state travel and travel reimbursement that promote economy and efficiency in state government and which treat employees fairly and equitably.
Added by 2005 Ga. Laws 140,§ 1, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5B - STATE ACCOUNTING OFFICE (§§ 50-5B-1 — 50-5B-24) › Article 2 - OFFICE OF COMPTROLLER GENERAL (§§ 50-5B-20 — 50-5B-24) › Section 50-5B-20 - Office of the comptroller general; duties

(a)
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.
(b)
It shall be the duty of the comptroller general:
(1)
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;
(2)
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;
(3)
To audit all accounts against the state and to allow or reject the same before they are submitted to the Governor;
(4)
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;
(5)
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;
(6)
To keep a book in which to enter all bonds taken and to file the originals in his or her office;
(7)
To have made suitable indexes to the record books in his or her office; and
(8)
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.
Amended by 2013 Ga. Laws 33,§ 50, eff. 2/24/2013.
Added by 2012 Ga. Laws 739,§ 1, eff. 7/1/2012.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5B - STATE ACCOUNTING OFFICE (§§ 50-5B-1 — 50-5B-24) › Article 2 - OFFICE OF COMPTROLLER GENERAL (§§ 50-5B-20 — 50-5B-24) › Section 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.
Amended by 2013 Ga. Laws 33,§ 50, eff. 2/24/2013.
Added by 2012 Ga. Laws 739,§ 1, eff. 7/1/2012.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5B - STATE ACCOUNTING OFFICE (§§ 50-5B-1 — 50-5B-24) › Article 2 - OFFICE OF COMPTROLLER GENERAL (§§ 50-5B-20 — 50-5B-24) › Section 50-5B-22 - Bound book detailing finances

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.
Amended by 2013 Ga. Laws 33,§ 50, eff. 2/24/2013.
Added by 2012 Ga. Laws 739,§ 1, eff. 7/1/2012.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5B - STATE ACCOUNTING OFFICE (§§ 50-5B-1 — 50-5B-24) › Article 2 - OFFICE OF COMPTROLLER GENERAL (§§ 50-5B-20 — 50-5B-24) › Section 50-5B-23 - Annual report

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.
Amended by 2013 Ga. Laws 33,§ 50, eff. 2/24/2013.
Added by 2012 Ga. Laws 739,§ 1, eff. 7/1/2012.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5B - STATE ACCOUNTING OFFICE (§§ 50-5B-1 — 50-5B-24) › Article 2 - OFFICE OF COMPTROLLER GENERAL (§§ 50-5B-20 — 50-5B-24) › Section 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.
Amended by 2013 Ga. Laws 33,§ 50, eff. 2/24/2013.
Added by 2012 Ga. Laws 739,§ 1, eff. 7/1/2012.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5C - UNSOLICITED PROPOSALS FOR PUBLIC PROJECTS (§§ 50-5C-1 — 50-5C-10) › Section 50-5C-1 - Definitions

As used in this chapter, the term:
(1)
"Affected local jurisdiction" means any county, municipality, or school district in which all or a portion of a qualifying project is located.
(2)
"Comprehensive agreement" means the written agreement between the private entity and the responsible public entity required by Code Section
50-5C-5
.
(3)
"Develop" or "development" means to plan, design, develop, finance, lease, acquire, install, construct, operate, maintain, or expand.
(4)
"Person" means an individual, corporation, partnership, trust, association, or other legal entity.
(5)
"Private entity" means any natural person, corporation, general partnership, limited liability company, limited partnership, joint venture, business trust, public benefit corporation, nonprofit entity, or other business entity.
(6)
"Public entity" means a department, agency, board, bureau, commission, authority, or instrumentality of the State of Georgia, including the Board of Regents of the University System of Georgia as well as a local government or local authority.
(7)
"Qualifying project" means any project submitted by a private entity as an unsolicited proposal in accordance with this chapter and subsequently reviewed and approved by a responsible public entity, within its sole discretion, as meeting a public purpose or public need. This term shall not include and shall have no application to any project involving:
(A)
The generation of electric energy for sale pursuant to Chapter 3 of Title 46;
(B)
Communications services pursuant to Articles 4 and 7 of Chapter 5 of Title 46;
(C)
Cable and video services pursuant to Chapter 76 of Title 36; or
(D)
Water reservoir projects as defined in paragraph (10) of Code Section
12-5-471
, which shall be governed by Article 4 of Chapter 91 of Title 36.
(8)
"Responsible public entity" means a public entity that has the power to contract with a private entity to develop an identified qualifying project. For any unsolicited proposal for a project at one or more institutions of the University System of Georgia, the responsible public entity shall be the Board of Regents of the University System of Georgia or its designees. For any unsolicited proposal for a project for one or more state government entities, other than an institution of the University System of Georgia, the responsible public entity shall be the State Properties Commission.
(9)
"Revenue" means all revenues, income, earnings, user fees, lease payments, or other service payments arising out of or in connection with supporting the development or operation of a qualifying project.
(10)
"Unsolicited proposal" means a written proposal for a qualifying project that is received by a responsible public entity and is not in response to any request for proposal issued by a responsible public entity.
Added by 2015 Ga. Laws 72,§ 3, eff. 5/5/2015.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5C - UNSOLICITED PROPOSALS FOR PUBLIC PROJECTS (§§ 50-5C-1 — 50-5C-10) › Section 50-5C-2 - Authority to develop guidelines

For any qualifying project undertaken by the State Properties Commission, the Georgia State Financing and Investment Commission shall be solely authorized to develop guidelines for this process. For any qualifying project undertaken by the University System of Georgia, the Board of Regents of the University System of Georgia shall be solely authorized to develop guidelines for this process.
Added by 2015 Ga. Laws 72,§ 3, eff. 5/5/2015.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5C - UNSOLICITED PROPOSALS FOR PUBLIC PROJECTS (§§ 50-5C-1 — 50-5C-10) › Section 50-5C-6 - Termination for default; assumption of responsibilities and duties; eminent domain power not delegated; other powers

(a)
In the event of a material default by the private entity, the responsible public entity may terminate, with cause, the comprehensive agreement and exercise any other rights and remedies that may be available to it at law or in equity, including, but not limited to, claims under the maintenance, performance, or payment bonds; other forms of security; or letters of credit required by Code Section
50-5C-5
in accordance with Code Sections
13-10-40
through
13-10-65
.
(b)
The responsible public entity may elect to assume the responsibilities and duties of the private entity of the qualifying project, and in such case, it shall succeed to all of the rights, title, and interest in such qualifying project.
(c)
The power of eminent domain shall not be delegated to any private entity with respect to any project commenced or proposed pursuant to this chapter. Any responsible public entity having the power of condemnation under state law may exercise such power of condemnation to acquire the qualifying project in the event of a material default by the private entity. Any person who has perfected a security interest in the qualifying project may participate in the condemnation proceedings with the standing of a property owner.
(d)
In the event the responsible public entity elects to take over a qualifying project pursuant to subsection (b) of this Code section, the responsible public entity may develop the qualifying project, impose user fees, and impose and collect lease payments for the use thereof.
Amended by 2017 Ga. Laws 275,§ 50, eff. 5/9/2017.
Added by 2015 Ga. Laws 72,§ 3, eff. 5/5/2015.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5C - UNSOLICITED PROPOSALS FOR PUBLIC PROJECTS (§§ 50-5C-1 — 50-5C-10) › Section 50-5C-7 - Supplemental authority

All power or authority granted by this chapter to public entities shall be in addition and supplemental to, and not in substitution for, the powers conferred by any other general or special law. The limitations imposed by this chapter shall not affect the powers conferred by any other general, special, or local law and shall apply only to the extent that a public entity elects to proceed under this chapter.
Added by 2015 Ga. Laws 72,§ 3, eff. 5/5/2015.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5C - UNSOLICITED PROPOSALS FOR PUBLIC PROJECTS (§§ 50-5C-1 — 50-5C-10) › Section 50-5C-8 - No waiver of sovereign immunity

Nothing in this chapter shall be construed as or deemed a waiver of the sovereign or official immunity of any responsible public entity or any officer or employee thereof with respect to the participation in, or approval of, all or any part of the qualifying project or its operation, including, but not limited to, interconnection of the qualifying project with any other infrastructure or project.
Added by 2015 Ga. Laws 72,§ 3, eff. 5/5/2015.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5C - UNSOLICITED PROPOSALS FOR PUBLIC PROJECTS (§§ 50-5C-1 — 50-5C-10) › Section 50-5C-9 - Authority of law enforcement officers

Any law enforcement officers of the public entity shall have the same powers and jurisdiction within the portion of such qualifying project as they have in their respective areas of jurisdiction, and such law enforcement officers shall have access to the qualifying project at any time for the purpose of exercising such powers and jurisdiction.
Added by 2015 Ga. Laws 72,§ 3, eff. 5/5/2015.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 5C - UNSOLICITED PROPOSALS FOR PUBLIC PROJECTS (§§ 50-5C-1 — 50-5C-10) › Section 50-5C-10 - Exception for compliance with chapter; applicability of chapter

(a)
Responsible public entities that proceed with procurement pursuant to competitive sealed bidding pursuant to Code Section
50-5-67
, or any other purchasing options available to them under current law, shall not be required to comply with this chapter.
(b)
Nothing in this chapter shall apply to or affect the State Transportation Board, the Department of Transportation, or the State Road and Tollway Authority, or any project thereof.
(c)
Nothing in this chapter shall abrogate the obligations of a responsible public entity or private entity to comply with the public meetings requirement in accordance with Chapter 14 of this title or to disclose public information in accordance with Article 4 of Chapter 18 of this title.
Added by 2015 Ga. Laws 72,§ 3, eff. 5/5/2015.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 1 - GENERAL PROVISIONS (§§ 50-6-1 — 50-6-11) › Section 50-6-1 - Department created; election of state auditor

(a)
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.
(b)
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.
(c)
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.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 1 - GENERAL PROVISIONS (§§ 50-6-1 — 50-6-11) › Section 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.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 1 - GENERAL PROVISIONS (§§ 50-6-1 — 50-6-11) › Section 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.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 1 - GENERAL PROVISIONS (§§ 50-6-1 — 50-6-11) › Section 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.
Amended by 2023 Ga. Laws 353,§ 6, eff. 7/1/2023.
Amended by 2008 Ga. Laws 548,§ 1, eff. 7/1/2008.
Amended by 2002 Ga. Laws 746, § 1, eff. 5/1/2002.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 1 - GENERAL PROVISIONS (§§ 50-6-1 — 50-6-11) › Section 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.
Amended by 2003 Ga. Laws 343, § 44, eff. 7/1/2003.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 1 - GENERAL PROVISIONS (§§ 50-6-1 — 50-6-11) › Section 50-6-6 - Audit of school and university systems; additional audits authorized; standards; reports

(a)
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 making regular and annual reports to the State School Superintendent, showing the amount received, for what purpose received, and for what purposes expended. All such funds held by officials must be kept in banks separate from their individual bank accounts.
(b)
Notwithstanding any other provisions of this chapter, the local boards of education of the several county, independent, and area public school systems of this state shall be authorized to have an additional audit made of the books, records, and accounts of the public school system over which any such board has jurisdiction. The local boards of education shall be authorized to employ certified public accountants of this state to make the audits and to expend funds for the audits which are received by any such board for educational purposes.
(c)
All audits of such public school systems shall be conducted in conformity with generally accepted standards and principles of governmental accounting and auditing and shall be subject to the standards, rules, and ethics promulgated by the Georgia Society of Certified Public Accountants and the American Institute of Certified Public Accountants. The audit report shall include the auditor's unqualified opinion upon the presentation of the financial position and the results of the operations of the public school system which is audited. If the auditor is unable to express an unqualified opinion, he shall so state and shall further detail the reasons for qualification or disclaimer of opinion including recommendations necessary to make possible future unqualified opinions.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 1 - GENERAL PROVISIONS (§§ 50-6-1 — 50-6-11) › Section 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.
Amended by 2008 Ga. Laws 548,§ 2, eff. 7/1/2008.
Added by 2005 Ga. Laws 140,§ 5, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 1 - GENERAL PROVISIONS (§§ 50-6-1 — 50-6-11) › Section 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.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 1 - GENERAL PROVISIONS (§§ 50-6-1 — 50-6-11) › Section 50-6-9 - Inspection of work papers and preliminary drafts of state auditor

(a)
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.
(b)
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.
Added by 2002 Ga. Laws 746, § 2, eff. 5/1/2002.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 1 - GENERAL PROVISIONS (§§ 50-6-1 — 50-6-11) › Section 50-6-10 - Performance audit of homeless programs

The state auditor shall conduct a performance audit of spending on homeless programs and services in this state, including expenditures by the state, expenditures by municipalities and counties with substantial homeless populations, expenditures of federal funds allocated to the state for homeless programs, and expenditures by state and local law enforcement agencies to address homelessness. All local governments and instrumentalities of the state shall cooperate with the state auditor and grant access, at no cost, to all financial records and other programmatic information necessary to the completion of the performance audit. The audit shall examine the awarding of contracts and grants relating to homeless services and supports, the metrics used to determine success of the expenditures, whether the metrics are met by the contractors and grantees, and the efficacy of the use of the Georgia Homeless Management Information System (HMIS) in relation to such programs. The audit shall be provided to the Governor, Lieutenant Governor, and Speaker of the House of Representatives no later than December 31, 2023.
Added by 2023 Ga. Laws 274,§ 4, eff. 7/1/2023.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 1 - GENERAL PROVISIONS (§§ 50-6-1 — 50-6-11) › Section 50-6-11 - [Performance audit of stable housing accountability programs]

The state auditor shall conduct a performance audit of all expenditures from the State Housing Trust Fund for the Homeless for stable housing accountability programs funded pursuant to Article 5 of Chapter 3 of Title 8. The audit shall examine the awarding of contracts and grants relating to such programs, the metrics used to determine success of the expenditures, and whether the metrics are met by the contractors and grantees. The audit shall be provided to the Governor, Lieutenant Governor, and Speaker of the House of Representatives no later than December 31, 2025.
Added by 2024 Ga. Laws 413,§ 2, eff. 7/1/2024.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 2 - STATE AUDITOR (§§ 50-6-20 — 50-6-32) › Section 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.
Amended by 2013 Ga. Laws 33,§ 50, eff. 2/24/2013.
Amended by 2001 Ga. Laws 228, § 2, eff. 4/26/2001.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 2 - STATE AUDITOR (§§ 50-6-20 — 50-6-32) › Section 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.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 2 - STATE AUDITOR (§§ 50-6-20 — 50-6-32) › Section 50-6-22 - Officers and 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.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 2 - STATE AUDITOR (§§ 50-6-20 — 50-6-32) › Section 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.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 2 - STATE AUDITOR (§§ 50-6-20 — 50-6-32) › Section 50-6-24 - Powers and duties

The duties and powers of the state auditor shall be as follows:
(1)
Reserved;
(2)
To examine thoroughly all financial transactions of all the state departments, institutions, agencies, commissions, bureaus, authorities, and officers and to keep such accounting records as are necessary to provide and maintain a current check upon the fiscal affairs and transactions of all state departments, institutions, agencies, etc.;
(3)
To examine and audit thoroughly, at least once a year and more frequently if possible, each and all of the books, records, accounts, vouchers, warrants, bills, and all other papers and records of each and every department, institution, agency, commission, bureau, authority, and officer of the state which or who receives funds from the state or which is maintained in whole or in part by public funds, fees, or commissions. Upon the completion of each audit the state auditor shall prepare a complete report of the same in triplicate, one copy of which shall be filed with the official in charge of the department, institution, etc., so examined, one copy of which shall be transmitted to the Governor, and the third copy of which shall be filed in the office of the state auditor as a permanent record and for the use of the press of the state. In any such report, the state auditor shall call special attention to any illegal, improper, or unnecessary expenditures; all failures to keep records and vouchers required by the law; and all inaccuracies, irregularities, and shortages and shall make specific recommendations for the future avoidance of the same;
(4)
To prepare annual and, whenever required, special reports to the Governor and the General Assembly showing the general financial operation and management of each state department, institution, agency, commission, authority, and bureau; showing whether or not the same is being handled in an efficient and economical manner; and calling special attention to any excessive cost of operation or maintenance, any excessive expense, and any excessive price paid for goods, supplies, or labor by any such department, institution, agency, etc.; and
(5)
To make special examination into and report of the place and manner in which the funds of the state are kept by the several departments, institutions, agencies, commissions, bureaus, authorities, and officers after the same have been drawn from the state treasury or after the same have been collected and to report who has possession of the same or where the same are deposited, whether the same draw interest, the rate of interest, and whether the same are properly protected by bond, provided that this chapter shall not be construed so as to authorize the state auditor to remove or in any way interfere with any funds so deposited.
Amended by 2008 Ga. Laws 548,§ 3, eff. 7/1/2008.
Repealed and reserved by 2005 Ga. Laws 140,§ 6, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 2 - STATE AUDITOR (§§ 50-6-20 — 50-6-32) › Section 50-6-26 - [Repealed] Preparation and publication of forms; duty to use

Repealed and reserved by 2005 Ga. Laws 140,§ 7, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 2 - STATE AUDITOR (§§ 50-6-20 — 50-6-32) › Section 50-6-27 - Annual personnel report

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.
Amended by 2008 Ga. Laws 548,§ 5, eff. 7/1/2008.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 2 - STATE AUDITOR (§§ 50-6-20 — 50-6-32) › Section 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.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 2 - STATE AUDITOR (§§ 50-6-20 — 50-6-32) › Section 50-6-29 - Power to compel production of evidence; confidential information

For the purpose of more completely discharging the duties resting upon him or her and to discover the truth and to make his or her reports truthful in all matters handled by him or her, the state auditor is empowered to conduct hearings, to summon witnesses, to administer oaths, to take the testimony of such witnesses, and to compel the production, inspection, and copying of documentary evidence, including without limitation evidence in electronic form and documentary evidence that is confidential or not available to the general public, at such time and place as he or she may designate for the purpose of investigating and determining the conduct and record of the employees and officials of any department of the state government. Notwithstanding any other provision of law, the state auditor shall have access to inspect, compel production of, and copy confidential information in any form unless the law making such information confidential expressly refers to this Code section and qualifies or supersedes it in that particular instance. When the audit or special examination of the state auditor is concluded, the Department of Audits and Accounts shall redact, destroy, or return to the custodial agency all confidential information except that information which the state auditor determines is necessary to retain for audit purposes or to disclose for other public purposes. For audit purposes, the state auditor may retain such confidential information in working papers as is minimally necessary to support findings and to comply with generally accepted governmental auditing standards. The state auditor may also disclose confidential information to other officers independently entitled to its receipt, such as for law enforcement purposes. Except as stated above in this Code section, confidential information in the hands of the state auditor shall have the same confidential status as it does in the hands of the custodial entity, and the state auditor shall protect its confidentiality with at least the care and procedures by which it is protected by the custodial agency or substantially equivalent care and procedures.
Amended by 2002 Ga. Laws 746, § 3, eff. 5/1/2002.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 2 - STATE AUDITOR (§§ 50-6-20 — 50-6-32) › Section 50-6-30 - Hearings; Attorney General assistance

A hearing as provided in Code Section
50-6-29
shall be held in the county where the department or institution being investigated is located and may be presided over by the state auditor. The state auditor shall, at any time when he or she deems necessary, request of the Governor, Lieutenant Governor, or Speaker of the House of Representatives legal assistance in conducting the investigation. Upon such request, the Governor shall designate the Attorney General, his or her assistants, or any special assistant attorney general for the purpose of assisting the state auditor in the prosecution of the investigation.
Amended by 2008 Ga. Laws 548,§ 6, eff. 7/1/2008.
2023 CODE OF GEORGIA › Title 50 - STATE GOVERNMENT (§§ 50-1-1 — 50-40-84) › Chapter 6 - DEPARTMENT OF AUDITS AND ACCOUNTS (§§ 50-6-1 — 50-6-32) › Article 2 - STATE AUDITOR (§§ 50-6-20 — 50-6-32) › Section 50-6-31 - Procedure for contempt of court where summons not obeyed

In the event any witness summoned to appear in person or to produce documents fails or refuses to respond to such summons, it shall be the duty of the state auditor to certify the fact of refusal to a judge of the superior court of the county wherein such witness was required and directed to appear for the purpose of giving testimony or producing documentary evidence, which judge shall issue immediately an order to the party commanding him to appear immediately before the state auditor for the purpose of giving testimony or producing documentary evidence as directed in the notice or summons given by the state auditor. In the event of failure to respond to the summons of the court, the party shall be guilty of contempt of that court and shall be dealt with by the court accordingly.