Senate Bill 601
By: Senators Halpern of the 39th, Orrock of the 36th, Kemp of the 38th, Parent of the 44th,
McLaurin of the 14th and others
AS PASSED
A BILL TO BE ENTITLED
AN ACT
To amend an Act to continue the existence of the Atlanta Independent School System under
the management and control of the Atlanta Board of Education, approved June 3, 2003
(Ga. L. 2003, p. 4154), as amended, so as to remove residency limitations on qualifications
for employment of the executive assistant to the board, chief financial officer, and internal
auditor; to revise provisions related to the selection, removal, and supervision of the
executive assistant to the board and the internal auditor; to provide for related matters; to
repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
An Act to continue the existence of the Atlanta Independent School System under the
management and control of the Atlanta Board of Education, approved June 3, 2003
(Ga. L. 2003, p. 4154), as amended, is amended by revising Section 2-112 as follows:
"SECTION 2-112.
Executive assistant to the board.
An executive assistant to the board shall be appointed and, if necessary, removed by the
superintendent with the advice and consent of the board. It shall be the duty of the
executive assistant to aid in the discharge of the board's official duties; to be present at all
meetings of the board, except those meetings concerned with his or her salary, benefits, or
tenure; to keep the minutes and make a permanent record thereof; and to do any other
administrative and clerical work as needed related to such duties. The executive assistant
shall record and countersign all official proceedings of the board which shall be a public
record open to the inspection of any person. The board shall have direct access to the
executive assistant. The superintendent and board shall jointly develop any performance
goals for the executive assistant and the board shall have significant input on any annual
evaluation."
SECTION 2.
Said Act is further amended by revising Section 4-101 as follows:
"SECTION 4-101.
Chief financial officer.
(a) A chief financial officer for the system shall be appointed and, if necessary, removed
by the superintendent with the advice and consent of the board. Such appointment of the
chief financial officer may be by a contract authorized by the board.
(b) The chief financial officer shall immediately report to the superintendent and to the
board any financial irregularities or other financial matters that may violate board policy
or state or federal laws, or that may subject the school system to a loss of state or federal
funds or a loss of its eligibility to receive such funds. The chief financial officer shall
cooperate with the internal auditor, providing requested information in a timely manner.
(c) Any person appointed chief financial officer shall give bond in an amount fixed and
paid by the board. The bond shall be made payable to the school system and shall be
conditioned upon faithful and true accounting for all public and other funds and all
property coming into such chief financial officer's custody, control, care, or possession.
(d) The chief financial officer shall have at least ten years' progressive experience in the
management of fiscal operations or public finances, with demonstrated administrative or
managerial experience in a public agency or the private sector. The number of years'
experience required in this subsection may be waived by the board upon a three-fourths'
vote of its membership.
(e) The chief financial officer shall audit and approve all demands or claims presented to
him or her for payment. Prior to the approval of any demand or claim, the chief financial
officer shall be entitled to require evidence that the amount of the demand or claim is justly
due. For such purposes, the chief financial officer may summon before him or her any
officer or employee of the school system or other person or make an inspection of any
service, labor, material, supplies, or equipment related to a demand or claim. If, in his or
her opinion, any demand or claim is not a legal demand or claim, he or she shall withhold
approval of the same and file such demand, together with his or her action thereon and the
reasons therefore, with the board for instructions thereon."
SECTION 3.
Said Act is further amended by revising Section 4-102 as follows:
"SECTION 4-102.
Internal audit function.
(a) The board shall establish an internal audit function that falls under the supervision of
an internal auditor. The internal auditor shall be appointed and, if necessary, removed by
the superintendent with the advice and consent of the board. Such appointment of an
internal auditor may be either an individual or the account manager of a firm. Such
appointment of the internal auditor may be by a contract authorized by the board. The
superintendent and board shall jointly develop any performance goals for the internal
auditor and the board shall have significant input on any annual evaluation. At all times,
the board shall have direct access to the internal auditor and all audit information.
(b) The internal auditor shall be a certified internal auditor or a certified public accountant,
demonstrating at least ten years' experience in public financial and fiscal practices,
performance and financial auditing, and municipal accounting.
(c) The internal auditor shall not be involved in partisan political activities or the political
affairs of the school system.
(d) Within the budget approval process and established personnel policies for all
departments, the internal auditor shall, with appropriate approval, have the power to
appoint, employ, and remove such assistants, employees, and personnel as he or she may
deem necessary for the efficient and effective administration of the office.
(e) The internal auditor will be charged with, but not be limited to, the following duties
and responsibilities:
(1) To conduct performance and financial audits of the school system and its
departments, offices, and activities in order to determine independently whether:
(A) Activities and programs being implemented have been authorized by the board,
state law, or applicable federal law or regulations and the activities and programs are
being conducted and funds expended in compliance with applicable laws;
(B) The department, office, or agency is acquiring, managing, protecting, and using its
resources, including public funds, personnel, property, equipment, and space,
economically, efficiently, and effectively and in a manner consistent with the objectives
intended by the authorizing entity or enabling legislation;
(C) The organization, programs, activities, functions, or policies are effective,
including the identification of any causes of inefficiencies or uneconomical practices,
such as inadequacies in management information systems, internal and administrative
procedures, organization structure, use of resources, allocation of personnel, purchasing
policies, and equipment;
(D) The desired results or benefits are being achieved;
(E) Financial and other reports are being provided that disclose fairly, accurately, and
fully all information that is required by law, that is necessary to ascertain the nature and
scope of programs and activities, and that is necessary to establish a proper basis for
evaluating the results of programs and activities including the collection of, accounting
for, and depositing of revenues and other resources;
(F) Management has established adequate operating and administrative procedures and
practices, systems, or accounting internal control systems and internal management
controls; and
(G) Indications of fraud or abuse or illegal acts are present. If fraud or abuse by a
board member is present, the matter shall be put before the ethics commission;
(2) To submit an annual report to the board indicating audits completed, major findings,
corrective actions taken by administrative managers, and significant findings which have
not been fully addressed by management; and
(3) To perform such other duties and responsibilities as provided for by this Act.
(f) All officers and employees shall allow the internal auditor immediate access to any and
all books, records, documents, and other requested information, including automated data,
pertaining to the business of the school system and within their custody regarding powers,
duties, activities, organization, property, financial transactions, contracts, and methods of
business required to conduct an audit or other official duties. In addition, such officers and
employees shall provide access for the auditor to inspect all property, equipment, and
facilities within their custody. Further, all contracts with outside contractors and
subcontractors shall provide for the auditor´s access to all financial and performance
related records, property, and equipment purchased in whole or in part with system funds
and facilities.
(g) The internal auditor shall present any confidential information to the board during
regularly scheduled closed executive sessions.
(h) The internal auditor shall not publicly disclose any information received during an
audit that is confidential in accordance with any local, state, or federal law or regulation.
(i) Any reports issued by the internal auditor shall be made available for public inspection
or copying at a reasonable cost."
SECTION 4.
All laws and parts of laws in conflict with this Act are repealed.