Georgia Code
Chapter 8 - Accounting for Public Funds
§ 45-8-22. Cited Official, Bank, or Depository to File Statement of Accounts; Preparation of Statement by Citing Official or Authority; Entry of Judgment or Order in Nature of Judgment; Settling Accounts

At the time and place fixed for the hearing or at an adjournment or continuance thereof, the officer, bank, or depository cited shall file under oath a statement of accounts. If such officer, bank, or depository shall fail to submit such a statement, the citing official or county or municipal authority shall prepare one from the best information at hand. After giving opportunity to the parties at interest to be heard, the official or county or municipal authority shall proceed to render a judgment or order in the nature of a judgment in which, if no default is found, it shall be so stated; and, if default is found, it shall state the amount of the same and order execution to issue therefor.
History. Ga. L. 1933, p. 78, § 9c; Code 1933, § 89-820; Ga. L. 1990, p. 8, § 45.

Structure Georgia Code

Title 45 - Public Officers and Employees

Chapter 8 - Accounting for Public Funds

§ 45-8-1. Definitions

§ 45-8-2. Bonds — Requirement of Officers Holding State Funds; Requirement of Additional Bond or Security; Declaring Office Vacant Upon Failure to Give Additional Security; Reduction of Bonds; Substitution of New Bonds

§ 45-8-3. Bonds — Requirement of Officers Holding Other Than State Funds; Increase, Reduction, or Discharge of Bonds

§ 45-8-4. Bonds — Declaring Office Vacant Upon Officer’s Failure to Give Additional Security

§ 45-8-5. Bonds — Fixing of Amount and Approval

§ 45-8-6. Bonds — Liability of New or Additional Bond for Defaults Occurring Prior to and Subsequent to Effective Date

§ 45-8-7. Bonds — Interest Against Principal and Surety Upon Breach of Bond; Additional Penalty for Bad Faith; Attorneys’ Fees

§ 45-8-8. Bonds — When Principal and Surety Not Liable

§ 45-8-9. Bonds — Limitation of Actions on Bonds

§ 45-8-10. Deposit of Funds in Banks or Depositories — Requirement Generally

§ 45-8-11. Deposit of Funds in Banks or Depositories — Authority of Officers Holding Public Funds to Determine Amounts to Be Deposited; Waiver of Requirement for Depository to Give Security

§ 45-8-12. Deposit of Funds in Banks or Depositories — Depository to Give Bond; Pledge of Securities in Lieu of Bond; Acceptance of Federal Insurance as Security; Combination of Securities; Aggregate Amount of Bond

§ 45-8-13. Deposit of Funds in Banks or Depositories — Deposit of Securities by Banks or Depositories; Contract as to Interest or Compensation

§ 45-8-13.1. Depositories Using Pooled Method of Securing Deposits of Public Funds; Qualifications; Rights and Responsibilities of State Treasurer; Establishing Policies and Procedures

§ 45-8-14. Depositories for County and School District Moneys

§ 45-8-14.1. Funds Held by Depository; Policies and Procedures; Effective Date

§ 45-8-15. Deposit of Funds in Banks or Depositories — Lien in Favor of Public Body on Bank Assets; Deposit as Trust Fund

§ 45-8-16. Deposit of Funds in Banks or Depositories — Deposits Showing Officer’s Official Title Deemed Public Funds

§ 45-8-17. Deposit of Funds in Banks or Depositories — Liability

§ 45-8-18. Investment of Surplus Funds in War Bonds or Other Obligations by Treasurer of Governmental Entity

§ 45-8-19. Jurisdiction to Cite Defaulting Officers, Depositories, or Sureties for Accounting and to Issue Execution

§ 45-8-20. Citation of Officer, Bank, or Depository to Show Cause; Service of Notice

§ 45-8-21. Right to Appear at Hearing

§ 45-8-22. Cited Official, Bank, or Depository to File Statement of Accounts; Preparation of Statement by Citing Official or Authority; Entry of Judgment or Order in Nature of Judgment; Settling Accounts

§ 45-8-23. Authority to Issue Subpoenas; Punishment for Contempt for Refusal to Obey

§ 45-8-24. Joinder of Parties in Proceedings for Accounting; Power of Authorities to Determine Liability

§ 45-8-25. Issuance of Execution Against Defaulting Officer, Bank, Depository, or Surety; Enforcement; Proceedings to Arrest Enforcement; Burden of Proof at Trial; Parties; Effect of Admission of Correctness by Defendant in Execution

§ 45-8-26. Action by Bond Obligee Before Citation or Execution

§ 45-8-27. Procedure for Accounting When Officer Succeeds Himself

§ 45-8-28. Personal Representative of Insane or Deceased Officer as Party to Proceedings

§ 45-8-29. Effect of Judgment or Execution as Lien; Transfer of Judgment or Execution; Enforcement by Transferee; Effect of Sale or Transfer of Assets by Bank to Innocent Purchaser for Value

§ 45-8-30. Release of Property of County Officers From State Lien — Authorization

§ 45-8-31. Release of Property of County Officers From State Lien — Procedure Generally

§ 45-8-32. Release of Property of County Officers From State Lien — Deadline to Consummate Proposed Sale or Loan

§ 45-8-33. Effect of Chapter Upon Liability of Officers to Private Persons