--- title: HB 845. Cherokee County; Board of Education; require an internal audit function and establish position of internal auditor collection: bills id: 2025-2026/hb845 cite_as: HB 845, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb845 md_url: https://georgiacommons.org/bills/2025-2026/hb845.md text_url: https://georgiacommons.org/bills/2025-2026/hb845/text source_url: https://www.legis.ga.gov/legislation/71647 date: 2025-05-14 status: passed corpus_version: bills-2026-08-28 license: Public record of the Georgia General Assembly, via LegiScan; see about.md publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb844.md next: https://georgiacommons.org/bills/2025-2026/hb846.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 906 omitted_url: https://georgiacommons.org/bills/2025-2026/hb845.md?full=1 bill_number: HB 845 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-05-14 last_action: Effective Date 2025-05-14 sponsors: - Jordan Ridley - Brad Thomas - Mitchell Scoggins - Charlice Byrd - Mandi Ballinger - Jan Jones text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB845/2025 upstream_id: 2014654 summaries_model: claude-sonnet-5 topic_tags: - Cherokee County schools - school board oversight - internal audits - local legislation - education accountability --- # HB 845. Cherokee County; Board of Education; require an internal audit function and establish position of internal auditor ## Text 25 LC 61 0217/AP House Bill 845 (AS PASSED HOUSE AND SENATE) By: Representatives Ridley of the 22nd, Thomas of the 21st, Scoggins of the 14th, Byrd of the 20th, Ballinger of the 23rd, and others A BILL TO BE ENTITLED AN ACT To amend an Act to provide for the numbering of positions of membership on the Cherokee1 County Board of Education, approved April 17, 1973 (Ga. L. 1973, p. 3207), as amended,2 so as to require an internal audit function of the board and to establish the position of internal3 auditor; to provide for the selection, powers, and duties of the internal auditor; to provide for4 internal cooperation; to provide a sunset date on the provision s governing such internal5 auditor; to provide for related matters; to repeal conflicting laws; and for other purposes.6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7 SECTION 1.8 An Act to provide for the numbering of positions of membership on the Cherokee County9 Board of Education, approved April 17, 1973 (Ga. L. 1973, p. 32 07), as amended, is10 amended by adding a new section to read as follows:11 "SECTION 4C.12 (a) There shall be an internal audit function of the board that falls under the supervision13 of an internal auditor. The internal auditor may be either an individual employed by the14 board or the account manager of a firm hired as provided for in this section. The internal15 H. B. 845 - 1 - 25 LC 61 0217/AP auditor shall be appointed by the board from a list of nominations provided by the members16 o f t h e G e n e r a l A s s e m b l y t h a t r e p r e s e n t a l l o r a p a r t o f t h e s c hool district. All costs17 associated with the internal auditor shall be paid from the local funds of the board.18 (b) The internal auditor shall be a certified internal auditor or a certified public accountant,19 demonstrating at least five years' experience.20 (c) The internal auditor need not be a resident of the school district at the time of his or her21 appointment or during the period of service as the internal auditor.22 (d) The internal auditor shall not be involved in partisan political activities or the political23 affairs of the school system.24 (e) Within the budget approval process and established personn el policies for all25 departments, the internal auditor shall, with board approval, h ave the power to appoint,26 employ, and remove such assistants, employees, and personnel as he or she may deem27 necessary for the efficient and effective administration of the office.28 (f) The internal auditor shall be charged with, but not be limited to, the following duties29 and responsibilities:30 (1) To conduct one- and five-year performance and financial audits of the school system31 and its departments, offices, and activities in order to independently determine whether:32 (A) Implemented activities and programs have been authorized b y the board, the33 superintendent, state law, or applicable federal law or regulations and that the activities34 and programs are being conducted and funds expended in compliance with applicable35 laws;36 (B) The department, office, or agency is acquiring, managing, protecting, and utilizing37 its personnel, property, equipment, space, and other resources, including public funds,38 economically, efficiently, and effectively and in a manner consistent with the objectives39 of the authorizing entity or enabling legislation;40 (C) The organizations, programs, activities, functions, or pol icies are effective,41 including the identification of any causes of inefficiencies or uneconomical practices,42 H. B. 845 - 2 - 25 LC 61 0217/AP such as inadequacies in management information systems, internal and administrative43 procedures, organization structure, use of resources, allocation of personnel, purchasing44 policies, and equipment;45 (D) The desired results or benefits are being achieved;46 (E) Financial and other reports are being provided that fairly , accurately, and fully47 disclose all information that is required by law, necessary to ascertain the nature and48 scope of programs and activities, and necessary to establish a proper basis for49 evaluating the results of programs and activities, including the collection of, accounting50 for, and depositing of revenues and other resources;51 (F) Management has established adequate operating and administrative procedures and52 practices, systems, or internal control accounting systems and internal management53 controls; and54 (G) Indications of fraud or abuse or illegal acts are present;55 (2) To submit an annual report to the board and each member of the General Assembly56 representing all or a part of the school district, indicating a udits completed, major57 findings, corrective actions taken by administrative managers, and significant findings58 which have not been fully addressed by management; and59 (3) To perform such other duties and responsibilities as provi ded for by this Act or60 directed by the board.61 (g) All officers and employees shall allow the internal auditor immediate access to any and62 all books, records, documents, and other requested information, including automated data,63 pertaining to the business of the school system and within their custody regarding powers,64 duties, activities, organization, property, financial transactions, contracts, and methods of65 business required to conduct an audit or other official duties. In addition, such officers and66 employees shall provide access for the auditor to inspect all p roperty, equipment, and67 facilities within their custody. Further, all contracts with o utside contractors and68 subcontractors shall provide for the auditor's access to all financial and performance related69 H. B. 845 - 3 - 25 LC 61 0217/AP records, property, and equipment purchased in whole or in part with system funds and70 facilities.71 (h)(1) The internal auditor shall present any confidential information to the board during72 regularly scheduled closed executive sessions.73 (2) The internal auditor shall have the opportunity to address the board at any meeting74 of the board following the superintendent giving any reports to the board at such meeting.75 (i) The internal auditor shall not publicly disclose any information received during an audit76 that is confidential in accordance with any local, state, or federal law or regulation.77 (j) Any reports issued by the internal auditor shall be made available for public inspection78 or copying at a reasonable cost.79 (k) The provisions of this section shall stand repealed on July 1, 2030."80 SECTION 2.81 All laws and parts of laws in conflict with this Act are repealed.82 H. B. 845 - 4 - ## Summaries written by Georgia Commons The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary. House Bill 845 would require the Cherokee County Board of Education to create an internal audit function and hire an internal auditor to review the school system's finances and operations, with the requirement expiring in 2030. ### Plain-language summary 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. ### What it does - 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. ### Who it affects 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. ### Why it matters 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. ### Key provisions - 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. ## Status - Status: Passed (2025-05-14) - Last action: Effective Date 2025-05-14 (2025-05-14) - Sponsors: Jordan Ridley, Brad Thomas, Mitchell Scoggins, Charlice Byrd, Mandi Ballinger, Jan Jones - Official page: https://www.legis.ga.gov/legislation/71647 > The history, votes, and amendments (906 characters) are at https://georgiacommons.org/bills/2025-2026/hb845.md?full=1