Georgia Code
Chapter 85 - Interlocal Risk Management Agencies
§ 36-85-19. Audits of Funds

Each fund established under this chapter shall have an annual audit of its books and accounts performed by a certified public accountant. Such audit shall be conducted in accordance with generally accepted accounting principles or statutory accounting principles. A copy of such audit shall be made available to fund members.
History. Code 1981, § 36-85-19 , enacted by Ga. L. 1986, p. 1496, § 1; Ga. L. 2022, p. 301, § 1/HB 1195.
The 2022 amendment, effective May 2, 2022, added “or statutory accounting principles” at the end of the second sentence.