2020 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.
