Georgia Code
Chapter 8 - Accounting for Public Funds
§ 45-8-24. Joinder of Parties in Proceedings for Accounting; Power of Authorities to Determine Liability

In any proceeding for accounting under this chapter, there may be joined originally or by amendment, either before or after appeal, all such officers, depositories, banks, and securities on bonds of any of them as shall be necessary or proper for the full determination of any matter in controversy, and especially, but without limiting the generality of the foregoing, for determining the respective liabilities as between an officer and some other officer, between an officer and a bank or depository, between them or any of them and the sureties of any of them, or between sureties of any of them. The proper authority or any court which shall have acquired jurisdiction in any proceeding for accounting by appeal or otherwise shall have the jurisdiction to determine completely the respective liabilities of the parties as among themselves, as well as the liability of any officer, bank, or depository and the sureties, to the public body or bodies involved. The jurisdiction given in this chapter shall extend not only to the compelling of an officer and his sureties to account for taxes or other public money which he has in fact collected, but for money which it was his duty to collect and which, in the exercise of good faith and ordinary diligence, he should have collected; and such jurisdiction may be exercised against any public officer who has received or collected the money of any public body, whether or not it was a part of his official duty to receive it or collect it.
History. Ga. L. 1933, p. 78, § 9i; Code 1933, § 89-826.

Structure Georgia Code

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