---
title: O.C.G.A. § 20-2-962. Quarterly reports by principals; audits by local boards.
collection: code
id: 20-2-962
cite_as: O.C.G.A. § 20-2-962 (2025)
canonical_url: https://georgiacommons.org/code/20-2-962
md_url: https://georgiacommons.org/code/20-2-962.md
text_url: https://georgiacommons.org/code/20-2-962/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=803
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/20-2-961.md
next: https://georgiacommons.org/code/20-2-963.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 / TEACHERS AND OTHER SCHOOL PERSONNEL / BONDS AND ACCOUNTS OF PRINCIPALS
---

# O.C.G.A. § 20-2-962. Quarterly reports by principals; audits by local boards.

The principal of each public school shall make a quarterly report to the local board of education immediately upon the end of each quarter of the fiscal year, and such report shall contain an account of all receipts and expenditures of such funds during the past quarter. The principal shall also make an annual report of the complete property inventory of the school. The local board may at any time during the school year inspect all receipts, expenditures, and property of each public school.

## History

Ga. L. 1959, p. 159, § 3; Ga. L. 1988, p. 612, § 15.