--- title: O.C.G.A. § 20-3-320. Audits of authority; distribution of audit reports. collection: code id: 20-3-320 cite_as: O.C.G.A. § 20-3-320 (2025) canonical_url: https://georgiacommons.org/code/20-3-320 md_url: https://georgiacommons.org/code/20-3-320.md text_url: https://georgiacommons.org/code/20-3-320/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=214 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/20-3-319.md next: https://georgiacommons.org/code/20-3-321.md 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 AUTHORITY / General Provisions --- # O.C.G.A. § 20-3-320. Audits of authority; distribution of audit reports. The state auditor shall make an annual financial audit of the books, accounts, and records of the authority. 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 authority, to members of the board of directors of the authority, to the Governor, and to such other persons as may be required pursuant to Subpart 2 of this part 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. The authority is further authorized to have independent audits made of such books, accounts, and records of the authority as may be required pursuant to Subpart 2 of this part. ## History Ga. L. 1969, p. 683, § 46; Code 1933, § 32-3725, enacted by Ga. L. 1980, p. 835, § 3; Ga. L. 2005, p. 1036, § 17/SB 49.