2022 Georgia Code
Title 21 - Elections
Chapter 5 - Government Transparency and Campaign Finance
Article 2 - Campaign Contributions
§ 21-5-32. Accounts to Be Kept by Candidate or Campaign Committee Treasurer

1. The candidate or treasurer of each campaign committee shall keep detailed accounts, current within not more than five business days after the date of receiving a contribution or making an expenditure, of all contributions received and all expenditures made by or on behalf of the candidate or committee. The candidate or treasurer shall also keep detailed accounts of all deposits and of all withdrawals made to the separate campaign depository account and of all interest earned on any such deposits.
2. Accounts kept by the candidate or treasurer of a campaign committee pursuant to this Code section may be inspected under reasonable circumstances before, during, or after the election to which the accounts refer by any authorized representative of the commission. The right of inspection may be enforced by appropriate writ issued by any court of competent jurisdiction.
3. Records of such accounts:
   1. For a person or a campaign committee campaigning for an elective office with a term of less than four years, shall be preserved for three years from the date of the contribution, expenditure, gift, investment, or loan;
   2. For a person or a campaign committee campaigning for an elective office with a term of four or more years, but fewer than six years, shall be preserved for five years from the date of the contribution, expenditure, gift, investment, or loan;
   3. For a person or a campaign committee campaigning for an elective office with a term of six or more years, shall be preserved for seven years from the date of the contribution, expenditure, gift, investment, or loan; and
   4. For any proposed constitutional amendment, referendum, or local issue or any recall vote, shall be preserved for three years from the date of contribution, expenditure, gift, investment, or loan.

History. Code 1981, § 21-5-32 , enacted by Ga. L. 1986, p. 957, § 1; Ga. L. 1987, p. 297, § 10; Ga. L. 1988, p. 603, § 3; Ga. L. 2022, p. 3, § 8/SB 120.

The 2022 amendment, effective March 2, 2022, substituted “depository account” for “depository” in the second sentence of subsection (a); and rewrote subsection (c), which read: “Records of such accounts kept by the candidate or campaign committee shall be preserved for three years from the termination date of the campaign for elective office conducted by the candidate or of the campaign committee for any candidate or for three years from the election to bring about the approval or rejection by the voters of any proposed constitutional amendment, referendum, or local issue or of any recall vote.”