HB845: HB845 Cherokee County; Board of Education; require an internal audit function and establish position of internal auditor

Currently the local law governing the Cherokee County Board of Education does not require an internal audit office. This bill amends that 1973 local Act to add a new internal audit function overseen by an internal auditor, who must be a certified internal auditor or certified public accountant with at least five years of experience. The board would appoint the auditor from nominations submitted by the local delegation of the General Assembly, and the position could be filled by an employee or by an accounting firm's account manager. The auditor would conduct performance and financial audits, report findings to the board and legislators, and have access to all school system records, property, and contracts needed for audits. The auditor could not engage in partisan political activity, must keep certain information confidential, and must make audit reports available for public inspection. These provisions are set to expire on July 1, 2030.

• Adds a new section to the 1973 local Act creating an internal audit function within the Cherokee County school system, paid for with local board funds.
• Requires the internal auditor to be a certified internal auditor or certified public accountant with at least five years of relevant experience.
• Directs the board to appoint the auditor from a list of nominations submitted by local members of the General Assembly.
• Gives the auditor authority to conduct one and five year performance and financial audits, access all school system records and property, and report findings to the board and legislators.
• Bars the auditor from partisan political activity and requires confidential audit information to be presented only in closed board sessions.
• Sets the internal auditor provisions to automatically repeal on July 1, 2030 unless renewed.

The Cherokee County Board of Education, the school system's superintendent and staff, outside contractors doing business with the school system, and local members of the Georgia General Assembly who nominate candidates for the internal auditor position.

Cherokee County schools would gain a dedicated internal watchdog with legal power to inspect records, finances, contracts, and property to check for waste, inefficiency, or fraud, giving the public and legislators regular reports on how the school system manages money and operations until the law expires in 2030.

• Section 1 adds new Section 4C to the 1973 Cherokee County school board Act, creating an internal audit function under an internal auditor appointed by the board.
• Subsection (a) requires the auditor to be nominated by local General Assembly members and paid from local board funds.
• Subsection (b) sets qualification requirements: certified internal auditor or CPA status plus five years of experience.
• Subsection (f) lists the auditor's duties, including one and five year performance and financial audits and an annual report to the board and legislature.
• Subsection (g) requires school officials and outside contractors to give the auditor full access to records, property, and facilities needed for audits.
• Subsection (h) requires confidential findings to be presented in closed executive sessions and gives the auditor a chance to address the board at meetings.
• Subsection (j) requires audit reports to be available for public inspection or copying at a reasonable cost.
• Subsection (k) repeals these internal auditor provisions on July 1, 2030.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 346
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-08House Sent to Governor (House)
5. 2025-04-02Senate Passed/Adopted (Senate)
6. 2025-04-02Senate Committee Favorably Reported (Senate)
7. 2025-03-31Senate Read and Referred (Senate)
8. 2025-03-31House Passed/Adopted (House)

• Jordan Ridley (R, HD-022)Primary sponsor
• Brad Thomas (R, HD-021)
• Mitchell Scoggins (R, HD-014)
• Charlice Byrd (R, HD-020)
• Mandi Ballinger (R, HD-023)
• Jan Jones (R, HD-047)

1. PassedHouse voteMarch 31, 2025

   165 yea, 0 nay (10 not voting, 5 absent)

   Local Calendar Without Hbs 851 & 852: House Vote #342

2. PassedSenate voteApril 2, 2025

   51 yea, 0 nay (2 not voting, 3 absent)

   Local Consent Calendar: Senate Vote #381

• Cherokee County schools
• school board oversight
• internal audits
• local legislation
• education accountability