HB754: HB754 Catoosa County; Board of Education; require an internal audit function and establish position of internal auditor

This bill amends the 1993 Act that reconstituted the Catoosa County Board of Education. It adds a new section requiring the board to maintain an internal audit function overseen by an internal auditor, who could be a board employee or the account manager of a hired firm chosen from nominations submitted by local members of the General Assembly. The auditor must be a certified internal auditor or certified public accountant with at least five years of experience, need not live in the district, and cannot engage in partisan political activity. The auditor would conduct one and five year performance and financial audits, report annually to the board and legislative delegation, and have access to all district records, property, and contractor documents needed to do the job. Confidential findings go to the board in closed sessions, and public reports must be available for inspection. The internal auditor provisions are set to repeal automatically on July 1, 2030.

• Adds a new section to the 1993 Act governing the Catoosa County Board of Education requiring an internal audit function overseen by an internal auditor.
• Sets qualifications for the auditor: certified internal auditor or certified public accountant status with at least five years of experience, and no residency requirement in the district.
• Directs the auditor to conduct one and five year performance and financial audits of the school system and report annually to the board and area legislators.
• Grants the auditor access to all school system records, property, contracts, and data needed to complete audits, including from outside contractors.
• Requires confidential findings to be presented to the board in closed sessions while public reports must be available for inspection at reasonable cost.
• Automatically repeals the internal auditor provisions on July 1, 2030 unless renewed.

The Catoosa County Board of Education, the school superintendent, district employees and officers who must grant the auditor access to records, outside contractors doing business with the district, and members of the General Assembly representing the county, who nominate auditor candidates and receive annual reports.

Catoosa County residents would gain a dedicated, independent check on how the school system spends money and manages resources, with findings reported publicly and to lawmakers. The 2030 sunset date means the audit requirement would end unless the legislature acts again to extend it.

• Section 1 adds new Section 7.1 to the 1993 Act creating the internal audit function and defining who may serve as internal auditor, either a district employee or a hired firm's account manager.
• Subsection (b) requires the auditor to be a certified internal auditor or CPA with at least five years of experience.
• Subsection (f) lists the auditor's duties, including one and five year performance and financial audits checking legal compliance, efficiency, effectiveness, and signs of fraud or abuse.
• Subsection (f)(2) requires an annual report to the board and to General Assembly members representing the district covering audits completed and unresolved findings.
• Subsection (g) requires school officers, employees, and outside contractors to give the auditor access to records, property, equipment, and facilities needed for audits.
• Subsection (h) requires confidential findings to be presented to the board in closed executive sessions, while subsection (j) requires public reports to be available for inspection or copying.
• Subsection (k) sets a repeal date of July 1, 2030 for the internal auditor provisions.
• Section 2 repeals all conflicting laws.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 322
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-28Senate Passed/Adopted (Senate)
6. 2025-03-28Senate Committee Favorably Reported (Senate)
7. 2025-03-25Senate Read and Referred (Senate)
8. 2025-03-21House Passed/Adopted (House)

• Mitchell Horner (R, HD-003)Primary sponsor

1. PassedHouse voteMarch 21, 2025

   158 yea, 0 nay (9 not voting, 13 absent)

   Local Calendar : House Vote #293

2. PassedSenate voteMarch 28, 2025

   53 yea, 0 nay (1 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #313

• Catoosa County schools
• school district audits
• local government accountability
• education finance
• Georgia school boards