Georgia Code
Article 1 - Local Government Budgets and Audits
§ 36-81-7. Requirement of Audits; Conduct of Audits; Audit Reports; Forwarding of Audits to State Auditor; Failure to File or Correct Deficiencies; Public Inspection

History. Ga. L. 1980, p. 1738, § 8; Ga. L. 1984, p. 818, §§ 3, 4; Ga. L. 1987, p. 349, § 1; Ga. L. 1993, p. 717, § 1; Ga. L. 1994, p. 1083, §§ 2-6; Ga. L. 1995, p. 10, § 36; Ga. L. 2004, p. 585, § 2; Ga. L. 2019, p. 569, § 1/HB 456.
The 2019 amendment, effective July 1, 2019, substituted “$550,000.00” for “$300,000.00” in paragraph (a)(1) and in the first sentence of paragraph (a)(3).
Cross references.
Audits of counties and municipalities, § 36-60-8 .
Fiscal year for state and units of state government, § 45-6-2.
State auditor generally, T. 50, C. 6.
Editor’s notes.
Ga. L. 1994, p. 1083, § 6, not codified by the General Assembly until 1995, provides: “No state agency shall make or transmit any state grant funds to any local government which has failed to provide all the audits required by law within the preceding five years.”
For application of this statute in 2020, see Executive Orders 04.23.20.02 and 05.12.20.02.
A listing of Executive Orders issued in 2020 and 2021 can be found at https://gov.georgia.gov/executive-action/executive-orders.

Structure Georgia Code