---
title: O.C.G.A. § 20-2-411. School fund kept separate; use of funds; separation of school taxes; investments.
collection: code
id: 20-2-411
cite_as: O.C.G.A. § 20-2-411 (2025)
canonical_url: https://georgiacommons.org/code/20-2-411
md_url: https://georgiacommons.org/code/20-2-411.md
text_url: https://georgiacommons.org/code/20-2-411/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=550
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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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 / LOCAL PUBLIC SCHOOL FINANCES / RECEIPT AND DISBURSEMENT OF FUNDS
---

# O.C.G.A. § 20-2-411. School fund kept separate; use of funds; separation of school taxes; investments.

When the public school fund shall be received and receipted for, it shall be the duty of the officers authorized by law to receive such fund and keep it separate and distinct from other funds. The school funds shall be used for educational purposes and may be used to pay the salaries of personnel and to pay for the utilization of school facilities, including school buses, for extracurricular and interscholastic activities, including literary events, music and athletic programs within individual schools and between schools in the same or in different school systems when such activities are sponsored by local boards of education as an integral part of the total school program, and for no other purpose. When taxes are paid into the state treasury, the comptroller general shall in no case receipt a tax collector for them until that part of the tax so paid in which was raised for school purposes is separated in amount from the gross amount paid in. It shall be lawful to invest school funds in securities of the states, United States, or municipalities of this state or in certificates of deposit.

## History

Ga. L. 1919, p. 288, § 115; Code 1933, § 32-942; Ga. L. 1969, p. 721, § 1; Ga. L. 1975, p. 94, § 1; Ga. L. 1985, p. 149, § 20; Ga. L. 2013, p. 141, § 20/HB 79.

## Cross References

Expenditures for uniforms for maintenance, food service, or custodial personnel, § 20-2-980.

## Law Reviews

For article, “Education Law,” see 53 Mercer L. Rev. 281 (2001).