---
title: O.C.G.A. § 12-3-448. Authority members accountable as trustees; financial records required.
collection: code
id: 12-3-448
cite_as: O.C.G.A. § 12-3-448 (2025)
canonical_url: https://georgiacommons.org/code/12-3-448
md_url: https://georgiacommons.org/code/12-3-448.md
text_url: https://georgiacommons.org/code/12-3-448/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=251
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/12-3-447.md
next: https://georgiacommons.org/code/12-3-449.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 / SAPELO ISLAND HERITAGE AUTHORITY
---

# O.C.G.A. § 12-3-448. Authority members accountable as trustees; financial records required.

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 each year to the state auditor for inspection all the authority’s books, together with the proper statement of the authority’s financial position, at the close of its fiscal year, which shall be the same as the fiscal year of the State of Georgia.

## History

Code 1981, § 12-3-448, enacted by Ga. L. 1983, p. 623, § 1.