---
title: O.C.G.A. § 36-60-8. Audit of county or municipal corporation or units thereof.
collection: code
id: 36-60-8
cite_as: O.C.G.A. § 36-60-8 (2025)
canonical_url: https://georgiacommons.org/code/36-60-8
md_url: https://georgiacommons.org/code/36-60-8.md
text_url: https://georgiacommons.org/code/36-60-8/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t36-ch60-92-(v27a)-2025-pdf.pdf?sfvrsn=1fad51cc_0#page=34
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 and Municipal Corporations / GENERAL PROVISIONS
---

# O.C.G.A. § 36-60-8. Audit of county or municipal corporation or units thereof.

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.

## History

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

## 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.

## 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.”