---
title: O.C.G.A. § 20-2-321. Expense record requirements.
collection: code
id: 20-2-321
cite_as: O.C.G.A. § 20-2-321 (2025)
canonical_url: https://georgiacommons.org/code/20-2-321
md_url: https://georgiacommons.org/code/20-2-321.md
text_url: https://georgiacommons.org/code/20-2-321/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=515
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.
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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 / QUALITY BASIC EDUCATION / MISCELLANEOUS PROVISIONS
---

# O.C.G.A. § 20-2-321. Expense record requirements.

The State Board of Education shall maintain, according to the specific data categories defined by the task force created under Code Section 20-2-320, expenditure records for each instructional program and other grant program under this article. As a part of its annual budget request, the state board shall specify the teacher-student ratios for each of the program weights and the cost components reflected in the base amount defined in subsection (a) of Code Section 20-2-161. Such information shall be made available to the Appropriations Committees of the House of Representatives and the Senate, the House Education Committee, and the Senate Education and Youth Committee.

## History

Code 1981, § 20-2-308, enacted by Ga. L. 1985, p. 1657, § 1; Code 1981, § 20-2-321, as redesignated by Ga. L. 1987, p. 1169, § 1; Ga. L. 2009, p. 303, § 8/HB 117.

## Editor's Notes

Ga. L. 2009, p. 303, § 20/HB 117, not codified by the General Assembly, provides that: “This Act is intended to reflect the current internal organization of the Georgia Senate and House of Representatives and is not otherwise intended to change substantive law. In the event of a conflict with any other Act of the 2009 General Assembly, such other Act shall control over this Act.”