---
title: O.C.G.A. § 12-3-293. Accountability of members as trustees; maintenance of financial records and books; submitting records, books, and statement of financial position to state auditor.
collection: code
id: 12-3-293
cite_as: O.C.G.A. § 12-3-293 (2025)
canonical_url: https://georgiacommons.org/code/12-3-293
md_url: https://georgiacommons.org/code/12-3-293.md
text_url: https://georgiacommons.org/code/12-3-293/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t12-(v10)-2021-pdf.pdf?sfvrsn=67595359_0#page=201
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/12-3.md
previous: https://georgiacommons.org/code/12-3-292.md
next: https://georgiacommons.org/code/12-3-294.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CONSERVATION AND NATURAL RESOURCES / PARKS, HISTORIC AREAS, MEMORIALS, AND RECREATION / PUBLIC AUTHORITIES / NORTH GEORGIA MOUNTAINS AUTHORITY
---

# O.C.G.A. § 12-3-293. Accountability of members as trustees; maintenance of financial records and books; submitting records, books, and statement of financial position to state auditor.

The members of the authority shall be accountable in all respects as trustees. The authority shall keep suitable and proper books and records of all receipts, income, and expenditures of every kind and shall submit for inspection all of the books together with the proper statement of the authority’s financial position at the close of its fiscal year each year to the state auditor. The books and records shall be inspected and audited by the state auditor at least once in each year.

## History

Ga. L. 1968, p. 297, § 4; Ga. L. 1995, p. 105, § 16.