---
title: SB 118. State Accounting Office; any payroll system utilized by the state allows for credit union deductions; require
collection: bills
id: 2025-2026/sb118
cite_as: SB 118, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/sb118
md_url: https://georgiacommons.org/bills/2025-2026/sb118.md
text_url: https://georgiacommons.org/bills/2025-2026/sb118/text
source_url: https://www.legis.ga.gov/legislation/70037
date: 2025-02-10
status: introduced
corpus_version: bills-2026-09-13
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.
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omitted: votes and history
omitted_chars: 95
omitted_url: https://georgiacommons.org/bills/2025-2026/sb118.md?full=1
bill_number: SB 118
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: Senate
bill_type: bill
status_date: 2025-02-06
last_action: Senate Read and Referred
sponsors:
  - David Lucas
  - Matt Brass
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/SB118/2025
upstream_id: 1960997
summaries_model: claude-sonnet-5
topic_tags:
  - state employee payroll
  - credit unions
  - state government administration
  - payroll deductions
---

# SB 118. State Accounting Office; any payroll system utilized by the state allows for credit union deductions; require

## Text

Senate Bill 118
By: Senators Lucas of the 26th and Brass of the 6th
A BILL TO BE ENTITLED
AN ACT
To amend Article 1 of Chapter 5B of Title 50 of the Official Code of Georgia Annotated,
relating to the State Accounting Office, so as to require that any payroll system utilized by
the state allows for credit union deductions; to provide for related matters; to repeal
conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Article 1 of Chapter 5B of Title 50 of the Official Code of Georgia Annotated, relating to the
State Accounting Office, is amended by revising Code Section 50-5B-3, relating to powers
and duties, as follows:
"50-5B-3.
(a) The state accounting officer shall:
(1) Prescribe state-wide accounting policies, procedures, and practices;
(2) Prescribe, develop, operate, and maintain uniform state accounting systems for all
state government organizations which facilitate financial accounting and reporting in
accordance with generally accepted accounting principles and also meet state and federal
accounting and financial reporting requirements;
(3) Prescribe the manner in which disbursements shall be made by state government
organizations;
(4) Prescribe and supervise the installation of any changes in the state accounting
information systems necessary to secure and maintain internal control and facilitate the
recording of accounting data for the purpose of preparing reliable, timely, and meaningful
statements and reports;
(5) Manage the state's accounting, payroll, and human capital systems; <ins>provided,
however, that any such systems must allow for payroll deductions to any credit union
identified by a payee;
</ins> (6) Using generally accepted accounting principles, prepare the state's financial
statements and other reports in accordance with legal requirements;
(7) Provide annual financial statements and other reports to the state auditor and other
auditors, as appropriate, for review and certification when required by statute or federal
regulation;
(8) Develop interim reports on the financial condition and budgetary compliance of the
state and various state organizations;
(9) Determine the proper classification for accounting and reporting purposes of all
assets, liabilities, revenues, expenditures, fund balances, funds, and accounts in
compliance with legal requirements and generally accepted accounting principles and
prescribe a uniform classification of accounts and other accounting identifiers which shall
be used by all state organizations;
(10) Develop processes and systems to improve accountability and enhanced collection
of accounts receivable due to the state. In developing these processes, the state
accounting officer may prescribe procedures to allow for the recognition of uncollectible
accounts for financial reporting purposes. He or she may also develop guidelines to
allow uncollectible debts to be removed from active collection processes. This
recognition shall not remove or diminish the state's claim on accounts or debt owed to the
state; and
(11) Develop processes and systems to improve accountability and enhance efficiency
for disbursement of funds and management of accounts payable.
(b) The state accounting officer may recommend processes and systems to improve the
cash management practices of the state to the State Depository Board. The state accounting
officer in cooperation with the Office of the State Treasurer may prescribe policies and
procedures to implement the policies of the board."
SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.

## 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.

A Georgia Senate bill would require the state's payroll system to allow employees to have money deducted directly from their paycheck and sent to a credit union of their choosing.

### Plain-language summary

Georgia's State Accounting Office manages the payroll and human capital systems used to pay state employees. This bill amends the law governing that office (O.C.G.A. § 50-5B-3) to add a specific requirement: whatever payroll system the state uses must let employees have deductions sent to any credit union they identify.

Currently the law gives the state accounting officer broad authority to manage the state's accounting, payroll, and human capital systems without specifying credit union deduction capability. The bill adds that condition directly into the officer's list of duties. It does not change any other powers or duties listed in the section, and it repeals any conflicting laws.

### What it does

- Adds a requirement to the state accounting officer's payroll management duties that the state's payroll system must allow deductions to any credit union a payee identifies.
- Amends O.C.G.A. § 50-5B-3(a)(5), which governs how the state accounting officer manages the state's accounting, payroll, and human capital systems.
- Repeals any existing laws that conflict with this new requirement.

### Who it affects

State employees who want payroll deductions sent to a credit union, the State Accounting Office which manages the payroll system, and credit unions that would receive these direct payroll deductions from state employee paychecks.

### Why it matters

State employees currently may not have the option to have money automatically deducted from their paycheck and sent to a credit union. This bill would guarantee that option becomes part of the state's payroll system, giving employees an easier way to save or make credit union payments directly from their pay.

### Key provisions

- Section 1 revises O.C.G.A. § 50-5B-3, the code section listing the state accounting officer's powers and duties.
- Adds a proviso to paragraph (a)(5) stating that any payroll system the state uses must allow for payroll deductions to any credit union identified by a payee.
- Leaves all other listed duties of the state accounting officer, such as prescribing accounting policies and preparing financial statements, unchanged.
- Section 2 repeals any conflicting laws, a standard closing provision.

## Status

- Status: Introduced (2025-02-06)
- Last action: Senate Read and Referred (2025-02-10)
- Sponsors: David Lucas, Matt Brass
- Official page: https://www.legis.ga.gov/legislation/70037

> The history, votes, and amendments (95 characters) are at https://georgiacommons.org/bills/2025-2026/sb118.md?full=1