---
title: O.C.G.A. § 36-81-20. Audits accepted by state; additional audits; state’s audit authority.
collection: code
id: 36-81-20
cite_as: O.C.G.A. § 36-81-20 (2025)
canonical_url: https://georgiacommons.org/code/36-81-20
md_url: https://georgiacommons.org/code/36-81-20.md
text_url: https://georgiacommons.org/code/36-81-20/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=444
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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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: LOCAL GOVERNMENT / Provisions Applicable to Counties, Municipal Corporations, and Other Governmental Entities / BUDGETS AND AUDITS / AUDITS AS CONDITION FOR RECEIPT OF STATE ASSISTANCE
---

# O.C.G.A. § 36-81-20. Audits accepted by state; additional audits; state’s audit authority.

(a) Whenever a state agency or a state department requires a unit of local government to perform an audit or whenever a state agency or a state department would perform an audit of a unit of local government as a condition for such unit of local government having received a grant of state money or services, the state agency or state department shall, except as provided in subsections (b) and (c) of this Code section, accept any audit which meets the requirements of the federal Single Audit Act of 1984 if such audit includes those moneys or services granted by the state and includes the reporting requirements of any applicable state law or of any state agency.

(b) Notwithstanding subsection (a) of this Code section, a state agency shall be authorized to conduct any additional audits necessary to carry out its duties and responsibilities as set forth in state law or regulation, and nothing in this Code section shall authorize any local government or unit or agency thereof to constrain in any manner any such state agency from performing any such additional audit.

(c) This Code section shall not limit the authority of state agencies to conduct audits and evaluations of state financial assistance programs or to enter into contracts for the conduct of such audits and evaluations and shall not limit the authority of the state auditor or any state audit official.

## History

Code 1981, § 36-81-20, enacted by Ga. L. 1986, p. 758, § 1.

## U.s. Code.

The federal Single Audit Act of 1984, referred to in subsection (a), is codified at 31 U.S.C. § 7501 et seq.