---
title: O.C.G.A. § 20-2-2019. Annual audit.
collection: code
id: 20-2-2019
cite_as: O.C.G.A. § 20-2-2019 (2025)
canonical_url: https://georgiacommons.org/code/20-2-2019
md_url: https://georgiacommons.org/code/20-2-2019.md
text_url: https://georgiacommons.org/code/20-2-2019/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t20-ch1-2a-(v17)-2022-pdf.pdf?sfvrsn=9db936c6_0#page=904
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/20-2.md
previous: https://georgiacommons.org/code/20-2-2018.md
next: https://georgiacommons.org/code/20-2-2020.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: EDUCATION / ELEMENTARY AND SECONDARY EDUCATION / INTERLOCAL RISK MANAGEMENT AGENCY
---

# O.C.G.A. § 20-2-2019. Annual audit.

Each fund established under this article shall have an annual audit of its books and accounts performed by a certified public accountant. Such audit shall be conducted in accordance with generally accepted accounting principles. A copy of such audit shall be made available to fund members.

## History

Code 1981, § 20-2-2019, enacted by Ga. L. 1986, p. 1172, § 1.