---
title: O.C.G.A. § 20-2B-28. Annual reports; audits.
collection: code
id: 20-2B-28
cite_as: O.C.G.A. § 20-2B-28 (2025)
canonical_url: https://georgiacommons.org/code/20-2B-28
md_url: https://georgiacommons.org/code/20-2B-28.md
text_url: https://georgiacommons.org/code/20-2B-28/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t20-ch1-2b-(v17)-pdf.pdf?sfvrsn=bfd7f2d1_0#page=349
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 / PROMISE SCHOLARSHIP ACCOUNTS / PROMISE SCHOLARSHIP ACCOUNTS
---

# O.C.G.A. § 20-2B-28. Annual reports; audits.

(a) The education savings authority shall provide the General Assembly not later than December 1 of each year with a report regarding the program for the previous fiscal year. Such report shall also be posted on the education savings authority’s public website.

(b) The report shall include, but not be limited to, numbers and demographics of participating students and numbers of participating schools. The report shall also include:

(1) Participating student performance on nationally norm-referenced tests or state-wide assessments, including aggregate information on long-term performance gains;

(2) The level of satisfaction with the program from parents of participating students;

(3) The percentage of funds used for each type of qualified education expense included in paragraph (11) of Code Section 20-2B-21; and

(4) The fiscal impact to the state and resident school systems of the program, taking into consideration both the impact on revenue and the impact on expenses. The fiscal savings associated with students departing public schools shall be explicitly quantified, even if the public school losing the student or students does not reduce its spending.

(c) The report shall apply appropriate analytical and behavioral science methodologies to ensure public confidence in such report.

(d) The report shall protect the identity of participating students through whatever means the education savings authority deems appropriate, including, but not limited to, by keeping anonymous all disaggregated data and complying with state and federal guidelines for student privacy. The names of participating schools and the number of participating students at each such school shall be included in the report.

(e) The Department of Audits and Accounts shall audit the program annually. Audit reports, including, but not limited to, any findings and recommendations by the Department of Audits and Accounts, shall be included in the first annual report submitted by the education savings authority pursuant to this Code section following completion of each audit of the program by the Department of Audits and Accounts. Nothing in this subsection shall be construed to limit the authority of the Department of Audits and Accounts to conduct an audit at any time.

## History

Code 1981, § 20-2B-28, enacted by Ga. L. 2024, p. 245, § 2-1/SB 233, effective July 1, 2024.

## Editor's Notes

See Editor’s notes at the beginning of this article as to the applicability of this Code section.

See Editor’s notes at the beginning of this article as to the repeal of this Code section.