Georgia Code
Article 4 - County and Municipal Hospital Authorities
§ 31-7-91. Required Annual Audit

Each hospital authority created by and under this article shall ensure that an annual audit of the financial affairs, books, and records of such authority is conducted at the end of each fiscal year for the preceding year. Each hospital authority shall obtain either a certified public accountant or a firm of certified public accountants to conduct such audit. The auditor so appointed shall perform the audit in accordance with generally accepted accounting principles and shall submit a complete and final report and audit to the authority not later than 90 days after the close of the fiscal year. All audits provided for in this Code section shall be certified to and shall include, but in no way be limited to, a full and complete audit containing a balance sheet, profit and loss statement, and statement of receipts and disbursements.
History. Code 1933, § 88-1821, enacted by Ga. L. 1964, p. 499, § 1.

Structure Georgia Code

Georgia Code

Title 31 - Health

Chapter 7 - Regulation and Construction of Hospitals and Other Health Care Facilities

Article 4 - County and Municipal Hospital Authorities

§ 31-7-70. Short Title

§ 31-7-71. Definitions

§ 31-7-72. Creation of Hospital Authority in Each County and Municipality

§ 31-7-72.1. Merger of Hospital Authorities

§ 31-7-73. Creation of Additional Hospital Authority in Counties With Large Populations

§ 31-7-74. Residency Requirement; Officers; Compensation; Rules and Regulations

§ 31-7-74.1. Definitions; Disclosures Required; Prohibited Transactions; Exceptions; Sanctioning; Sanctioning of Members Violating Prohibition; Authorization of Authority to Make Stricter Rules; Preemption of Other Laws; Applicability

§ 31-7-74.2. Oath to Be Taken by Members of Hospital Authority

§ 31-7-74.3. Sale or Lease by Hospital Authority; Hearing Required; Factors to Be Considered at Hearing; Applicability; Requirements for Lease

§ 31-7-74.4. Board Members Deemed Directors Upon Sale or Lease of Hospital

§ 31-7-75. Functions and Powers

§ 31-7-75.1. Proceeds of Sale of Hospital Held in Trust to Fund Indigent Health Care

§ 31-7-75.2. Exemption From Disclosure for Potentially Commercially Valuable Plan, Proposal, or Strategy

§ 31-7-76. Procedure in Event of Failure of Authority to Perform Minimum Functions; Determination of Removal From Office; Appointments to Fill Vacancies Created by Removal

§ 31-7-77. Prohibition on For-Profit Projects; Rates and Charges; Utilization of Revenues to Pay Certain Obligations

§ 31-7-78. Issuance and Sale of Negotiable Revenue Anticipation Certificates

§ 31-7-79. Liability on Revenue Certificates; Tax Exemption

§ 31-7-80. Form and Contents of Revenue Certificates; Validity of Signatures Thereon

§ 31-7-81. Confirmation and Validation of Revenue Certificates

§ 31-7-82. Enforcement of Rights of Revenue Certificate Holders; Procedure in Event of Default

§ 31-7-83. Investment of Surplus Moneys and Moneys Received Through Issuance of Revenue Certificates

§ 31-7-84. Payment for Authority’s Services and Facilities; Levy of Tax by Political Subdivisions; Compliance by Authority With County Budgetary Procedures

§ 31-7-85. Contracts With Political Subdivisions

§ 31-7-86. Manner of Operating Property Conveyed or Leased to Authority

§ 31-7-87. Hypothecation or Mortgaging of Purchased Hospital Facilities

§ 31-7-88. Payment of General Obligations

§ 31-7-89. Procedure for Dissolution; Disposition of Property

§ 31-7-89.1. “Control” Defined; Sale or Lease by Hospital Authority Subject to Requirements of Article 15 of This Chapter

§ 31-7-90. Annual Report; Budget

§ 31-7-90.1. Community Benefit Report; Report Disclosing Member Ownership in Entities Transacting Business With Authority

§ 31-7-91. Required Annual Audit

§ 31-7-92. Filing of Audits

§ 31-7-93. Failure to Provide for Audit

§ 31-7-94. Grants to Hospital Authorities and Rural Hospital Organizations

§ 31-7-94.1. Rural Hospital Organization Assistance Act; Legislative Findings; Certification of Rural Hospitals for Grant Eligibility; Rules and Regulations

§ 31-7-95. Funding of Medical Education Provided by Hospital Authorities and Designated Teaching Hospitals

§ 31-7-96. Construction of Article