2020 Georgia Code
Title 50 - State Government
Chapter 6 - Department of Audits and Accounts
Article 2 - State Auditor
§ 50-6-32. Short Title; Definitions; Creation, Operation, and Maintenance of Searchable Website; Public Access to State Expenditure Information

1. This Code section shall be known and may be cited as the "Transparency in Government Act."
2. As used in this Code section, the term:
   1. "Agency" means:
      1. Each department, commission, authority, and agency of state government;
      2. The Board of Regents of the University System of Georgia;
      3. Any regional educational service agency;
      4. The General Assembly, including all legislative offices and agencies; and
      5. Local boards of education.
   2. "Department" means the Department of Audits and Accounts.
   3. "Searchable website" means a single website that allows the public to review and analyze information identified in subsection (c) of this Code section.
3. 1. The department shall develop and operate a searchable website accessible by the public, at no cost, that provides the following information pertaining to state fiscal year 2008 and each state fiscal year thereafter:
      1. The State of Georgia Comprehensive Annual Financial Report that includes an indexed statement of operations and a statement of financial condition of the state in accordance with governmental generally acceptable accounting principles;
      2. The annual Budgetary Compliance Report for the state that provides, by agency, an indexed report comparing budgeted and actual revenues and expenditures by budgetary units for each organization included in the General Appropriations Act, as amended. Such report shall include, at a minimum, a statement of the taxes and other revenues remitted to the state treasury and operating revenues retained by the agency during the immediately preceding fiscal year as well as a statement of total expenditures made by the agency during the immediately preceding fiscal year;
      3. The annual State of Georgia Single Audit Report that provides, by federal grant, an indexed listing of all expenditures of federal funds and also discloses by state organization any audit findings and corrective actions to be taken;
      4. Salaries and expenses of full-time and part-time employees and board members;
      5. A list of consultant expenses and other professional services expenses;
      6. State Budget in Brief, indexed by reporting agency;
      7. All performance audits conducted by the department for the preceding five years; and
      8. An indexed listing of all agencies and end users receiving any federal pass-through moneys and an itemized enumeration of the expenditure of such moneys.
   2. As soon as is practical after the close of each fiscal year, the department shall update the searchable website for such fiscal year to include the information set forth in paragraph (1) of this subsection.
4. 1. The department shall develop and add to the searchable website a report of certain grant and contract payments made or due to vendors by agencies reporting through the state's general financial accounting and information system and all payments made through economic and incentive programs operated by the Department of Economic Development, the Department of Labor, the Department of Community Affairs, the Department of Agriculture, and the Georgia Lottery Corporation pertaining to state fiscal year 2009 and each state fiscal year thereafter. Such report shall include, at a minimum:
      1. A list of all obligations entered into by the agency during the immediately preceding fiscal year which call for the agency to expend at any time in the aggregate more than $50,000.00; and
      2. A list of the names of each person, firm, or corporation that has received from the agency during the immediately preceding fiscal year payments in excess of $20,000.00 in the aggregate, including the amount paid to such person, firm, or corporation during such period.
   2. As soon as is practical after the close of each fiscal year, the department shall update the searchable website for such fiscal year to include the information set forth in this subsection.
   3. Offices of the judicial branch shall provide the information required by agencies under this subsection.
5. All agencies shall provide to the Department of Audits and Accounts such information as is necessary to accomplish the purposes of this Code section.
6. Nothing in this Code section shall require the disclosure of information which is considered confidential by state or federal law.
7. Each local board of education subject to Code Section 48-8-141 shall provide the information required under that Code section to the department for posting on the searchable website.

(Code 1981, §50-6-32, enacted by Ga. L. 2008, p. 522, § 7/SB 300; Ga. L. 2010, p. 906, § 2/HB 1013; Ga. L. 2010, p. 1253, § 1/SB 389.)

- The amendment to paragraph (b)(1) of this Code section by Ga. L. 2010, p. 906, § 2, irreconcilably conflicted with and was treated as superseded by Ga. L. 2010, p. 1253, § 1. See County of Butts v. Strahan, 151 Ga. 417 (1921); Keener v. McDougall, 232 Ga. 273 (1974).

• 50-7-1. Creation of department.
• 50-7-2. Commissioner as head of department; appointment and compensation; authority to designate assistant commissioner and other employees; reimbursement of certain expenses.
• 50-7-3. Creation of board; composition; terms; vacancies; intergovernmental contracts and agreements.
• 50-7-4. Policy-making function of board.
• 50-7-5. Compensation and expenses of board members.
• 50-7-6. Operational procedures for board meetings.
• 50-7-7. Duties and powers of board generally.
• 50-7-8. Additional duties and powers of board.
• 50-7-9. Duty of board to make recommendations to Governor and General Assembly concerning improvement of business conditions.
• 50-7-10. Authorization for board to accept grants and gifts.
• 50-7-11. Use by board of accepted grants or gifts.
• 50-7-11.1. Authority to administer and disperse funds.
• 50-7-12. Welcome centers authorized; department to construct, operate, and maintain centers; installation and operation of vending machines, automated teller machines, and cash-dispensing machines.
• 50-7-13. Revenue from vending machine sales to offset maintenance costs.
• 50-7-14. Tourist center within vicinity of domestic residence of state citizen elected President.
• 50-7-15. Expenditures for meals and expenses of persons seeking to locate business, industry, or tourist facilities in state.
• 50-7-16. Definitions; acquisition of property by Department of Economic Development.
• 50-7-17. New Georgia Foundation for Tourism; definitions; marketing program.
• 50-7-18. Disposition of assets of the Georgia Golf Hall of Fame.

• 50-7-30. Purpose of article; authority of department.

• 50-7-40. Construction, operation, and improvement of project.
• 50-7-41. Lease of property to authority.

G

ENERAL PROVISIONS

• 50-7-50. Definitions.
• 50-7-51. Authority and duties of department and local government; purposes of local government; lease of property.

• 50-7-55. Creation of Savannah-Georgia Convention Center Authority; membership; powers.

• 50-7-60. Civil War Commission created.
• 50-7-61. Duties and powers of Civil War Commission.
• 50-7-62. Commission assigned to Department of Economic Development for administrative purposes only.
• 50-7-63. Acquisition of lands within boundaries of Civil War battlefields for public access; maintenance, protection, and interpretation of sites.
• 50-7-64. Appointment of commission.

• 50-7-70. Legislative findings; definitions; criteria and application process; fee; directional road signs; rules and regulations.

• 50-7-80. Legislative findings; creation of "Made in Georgia" program.

• 50-7-90 through 50-7-91 [Repealed].

• 50-7-110. Short title.
• 50-7-111. Purpose.
• 50-7-112. "Trail" defined.
• 50-7-113. Duties and responsibilities of Department of Economic Development.
• 50-7-114. Policies.
• 50-7-115. Placing of signage.
• 50-7-116. Liability for injury to person or property caused by act or failure to act of other persons using premises.
• 50-7-117. Rules and regulations.

• 50-7-120 through 50-7-125 [Repealed].

- Ga. L. 1989, p. 1641, which amended this chapter, provides in § 18, not codified by the General Assembly, that: "In the event of any substantive conflict between this Act and any other Act of the 1989 General Assembly, such other Act shall control over this Act."

- Official Gardens and Nature Centers, § 12-3-640.