---
title: O.C.G.A. § 36-82-254. Required information in annual financial statements.
collection: code
id: 36-82-254
cite_as: O.C.G.A. § 36-82-254 (2025)
canonical_url: https://georgiacommons.org/code/36-82-254
md_url: https://georgiacommons.org/code/36-82-254.md
text_url: https://georgiacommons.org/code/36-82-254/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=569
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.
up: https://georgiacommons.org/code/36-82.md
previous: https://georgiacommons.org/code/36-82-253.md
next: https://georgiacommons.org/code/36-82-255.md
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 / BONDS / INTEREST RATE MANAGEMENT AGREEMENTS
---

# O.C.G.A. § 36-82-254. Required information in annual financial statements.

The local governmental entity that has entered into a qualified interest rate management agreement shall include in its annual financial statements information with respect to each qualified interest rate management agreement it has authorized or entered into, including any information required pursuant to any statement issued by the Governmental Accounting Standards Board.

## History

Code 1981, § 36-82-254, enacted by Ga. L. 2005, p. 642, § 1/SB 227.