---
title: O.C.G.A. § 20-3-611. Accounts; audits.
collection: code
id: 20-3-611
cite_as: O.C.G.A. § 20-3-611 (2025)
canonical_url: https://georgiacommons.org/code/20-3-611
md_url: https://georgiacommons.org/code/20-3-611.md
text_url: https://georgiacommons.org/code/20-3-611/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=366
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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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 / COLLEGE OPPORTUNITY ACT
---

# O.C.G.A. § 20-3-611. Accounts; audits.

The board shall annually prepare or cause to be prepared an accounting of the trust and shall transmit a copy of the accounting to the Governor and the General Assembly. The board shall also make available the accounting of the trust to the purchasers of the trust. The accounts of the board shall be subject to annual audits by the state auditor or a certified public accountant appointed by the state auditor.

## History

Code 1981, § 20-3-611, enacted by Ga. L. 1990, p. 1448, § 1.