36-60-8. Audit of county or municipal corporation or units thereof.

Active

Current through: Including Acts of the 2025 Session of the General Assembly of Georgia.

Whenever an audit of the financial affairs of a county or municipal corporation or of an officer, board, department, unit, or other political subdivision of a county or municipal corporation is made pursuant to a requirement or to an authorization otherwise provided by law, the audit report shall include the auditor’s unqualified opinion upon the presentation of the financial position and the result of the operations of the governmental unit or office which is audited. If the auditor is unable to express an unqualified opinion, he or she shall so state and shall further detail the reasons for qualification or disclaimer of opinion. All such audits shall be conducted in conformity with generally accepted government auditing standards.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1967, p. 883, § 1; Ga. L. 1968, p. 464, § 1; Ga. L. 1994, p. 1083, § 1.

Editor's notes

Ga. L. 1994, p. 1083, § 6, not codified by the General Assembly, provides: “No state agency shall make or transmit any state grant funds to any local government which has failed to provide all the audits required by law within the preceding five years.”

Cross references

Minimum budget and auditing requirements for counties, municipalities, and other entities, § 36-81-1 et seq. Public Accountancy Act of 2014, § 43-3-1 et seq.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Session of the General Assembly of Georgia.

Text read from t36-ch60-92-(v27a)-2025-pdf.pdf, Volume V27A, 2025 edition, pages 34 to 35; merge action: bound only; file SHA-256 5150ee8c60f7.