§ 2-2-32. Annual audit of county affairs; inspection of records.

(a)

It shall be the duty of the board of commissioners to have conducted an annual audit of the financial affairs of the county, and of the county water and sewerage authority, in accordance with the provisions of this section. The board of county commissioners shall select a certified public accountant or a firm of certified public accountants and employ such certified public accountants or firm so selected as the auditor of the county to conduct an audit of the county books and records and of the books and records of the county water and sewerage authority at the close of each fiscal year of said county.

(b)

The auditor so appointed shall make the audits provided for in this section in accordance with generally accepted accounting procedures and principles and shall submit a complete and final report and audit to the board of commissioners as soon as possible after the close of the fiscal year of the county. All audits provided for in this section shall be certified and include an opinion from the auditor on such financial statements, and same shall contain, but not be limited to, a balance sheet, profit and loss statement, a statement of all receipts and disbursements, and a statement showing all indebtedness of whatever kind of the county, its departments and agencies, and the county water and sewerage authority. The auditors shall issue a separate report on the financial condition of agencies or authorities where such statement is required by bond indentures, contracts or otherwise. Should the auditor discover any violations of the laws of Georgia or any irregularities in any of the finances or the accounts of the county, its departments and agencies, and the county water and sewerage authority, it shall be the duty of the auditors to immediately report such violations or irregularities to the board of commissioners and to the grant jury then in session, or if no grand jury is in session, then the first grand jury convened after such violations or irregularities are discovered.

(c)

The office of the board of commissioners and the records maintained therein shall be open to inspection by the public at all times during normal office hours, but such inspection shall not interfere with the orderly conduct of business. Records shall not be removed from the board of commissioners' office except by court order or when accompanied by an appointed custodian representing the office of the board of commissioners.

(d)

The compensation of the auditor shall be fixed by agreements between the board of commissioners and the auditor selected to make such audit. The compensation of the auditor, as determined pursuant to this subsection, shall be payable from the funds of the county, except the cost attributable to the audit of the water and sewerage authority shall be paid from the funds of the water and sewerage authority.

State law reference

Audits, Official Code of Georgia Annotated §§ 36-1-10, 36-60-8, 36-81-7.