2020 Georgia Code
Title 50 - State Government
Chapter 6 - Department of Audits and Accounts
Article 1 - General Provisions
§ 50-6-6. Audit of School and University Systems; Local Boards of Education Authorized to Employ Accountants; Generally Accepted Accounting Standards; Audit Report Contents

1. 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.
2. 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.
3. 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.

(Ga. L. 1919, p. 288, § 65; Ga. L. 1931, p. 7, § 96; Code 1933, § 40-1812; Ga. L. 1965, p. 668, § 1; Ga. L. 1994, p. 97, § 50.)

This statute on the statute's face is constitutional. 1963-65 Op. Att'y Gen. p. 731.

- Language "books, records, and accounts of the public school system over which any such board has jurisdiction" is broad enough to lead a school board to conclude that the board could utilize public school funds to procure a private audit not only of educational funds, but also of all noneducational funds under the board's jurisdiction; however, such use would be unconstitutional by Ga. Const. 1976, Art. IX, Sec. V, Para. I (see Ga. Const. 1983, Art. IX, Sec. IV, Para. II). 1963-65 Op. Att'y Gen. p. 731.

- Local school boards may expend common school funds to employ certified public accountants to audit the records and accounts of the school system the boards administer. 1976 Op. Att'y Gen. No. 76-72.

- Department of Audits and Accounts is part of executive branch of state government because the duties of the department are similar to the traditional duties of a state department of audits and relate closely to the executive branch of the government. 1970 Op. Att'y Gen. No. 70-37.

RESEARCH REFERENCES

C.J.S.

- 81A C.J.S., States, § 245 et seq.