---
title: O.C.G.A. § 20-3-239. Annual audits; distribution of audit reports.
collection: code
id: 20-3-239
cite_as: O.C.G.A. § 20-3-239 (2025)
canonical_url: https://georgiacommons.org/code/20-3-239
md_url: https://georgiacommons.org/code/20-3-239.md
text_url: https://georgiacommons.org/code/20-3-239/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t20-ch3-18-(v17a)-2025-pdf.pdf?sfvrsn=10d12596_0#page=157
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/20-3.md
previous: https://georgiacommons.org/code/20-3-238.md
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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 Session of the General Assembly of Georgia
heading_path: EDUCATION / POSTSECONDARY EDUCATION / SCHOLARSHIPS, LOANS, AND GRANTS / GEORGIA STUDENT FINANCE COMMISSION
---

# O.C.G.A. § 20-3-239. Annual audits; distribution of audit reports.

The state auditor shall make an annual financial audit of the books, accounts, and records of the commission. The state auditor shall maintain a copy of the audit report on file in his or her office, make copies of the report available for inspection by the general public, and furnish a copy of the report to the commission, to members of the board of commissioners, and to the Governor and shall notify the members of the General Assembly of the availability of the report in the manner which he or she deems to be most effective and efficient.

## History

Code 1933, § 32-3114, enacted by Ga. L. 1980, p. 835, § 1; Ga. L. 2005, p. 1036, § 15/SB 49.