All officers, agents, employees, departments, institutions, commissions, authorities, and bureaus of the state shall produce and turn over to the state auditor or his or her assistants for examination and audit, whenever demanded by the state auditor, all of their books, records, accounts, vouchers, warrants, bills, and other papers dealing with or reflecting upon the financial transactions and management of such department, institution, agency, commission, authority, bureau, or office, including any and all cash on hand, but not including cash in banks, the amount of cash in banks to be ascertained by certificate furnished to the state auditor by the bank.
History. Ga. L. 1923, Ex. Sess., p. 7, § 7; Code 1933, § 40-1808; Ga. L. 2005, p. 694, § 5/HB 293; Ga. L. 2008, p. 522, § 2/SB 300.
Structure Georgia Code
Chapter 6 - Department of Audits and Accounts
Article 1 - General Provisions
§ 50-6-2. Department to Have Suitable Offices, Equipment, and Conveniences at State Expense
§ 50-6-3. Department to Audit All State Institutions; Other Auditing Agencies Not Authorized
§ 50-6-4. Special Examinations, Audits, and Vulnerability Assessments
§ 50-6-5. Examination of Motor Fuel and Tobacco Products Distributors
§ 50-6-8. Chapter Does Not Affect Department of Banking and Finance
§ 50-6-9. Inspection of Work Papers and Preliminary Drafts of State Auditor