---
title: O.C.G.A. § 36-1-6. Publication of annual financial statement; contents.
collection: code
id: 36-1-6
cite_as: O.C.G.A. § 36-1-6 (2025)
canonical_url: https://georgiacommons.org/code/36-1-6
md_url: https://georgiacommons.org/code/36-1-6.md
text_url: https://georgiacommons.org/code/36-1-6/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t35-t36-ch1-59-(v27)-2025-pdf.pdf?sfvrsn=66569db4_0#page=341
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: LOCAL GOVERNMENT / Provisions Applicable to Counties Only / GENERAL PROVISIONS
---

# O.C.G.A. § 36-1-6. Publication of annual financial statement; contents.

All boards of county commissioners, county commissioners, county managers, or other persons or bodies having charge of receipts and expenditures of county moneys shall publish a financial statement once each calendar year in the paper in which sheriff’s advertisements are published in their respective counties. A copy of this statement shall also be posted twice each year for a period of not less than 30 days on the bulletin boards of the various county courthouses. The statement shall set forth the source of all income and a summary of all expenditures in a plain and simple manner that can be easily understood by all taxpaying citizens. The statement shall also contain a report of all money owed by the county, current bills excepted, of the number of tax delinquents, and the total amount of tax delinquency.

## History

Ga. L. 1952, p. 337, §§ 1, 2.