---
title: O.C.G.A. § 36-85-19. Audits of funds.
collection: code
id: 36-85-19
cite_as: O.C.G.A. § 36-85-19 (2025)
canonical_url: https://georgiacommons.org/code/36-85-19
md_url: https://georgiacommons.org/code/36-85-19.md
text_url: https://georgiacommons.org/code/36-85-19/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=591
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/36-85.md
previous: https://georgiacommons.org/code/36-85-18.md
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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 / INTERLOCAL RISK MANAGEMENT AGENCIES
---

# O.C.G.A. § 36-85-19. Audits of funds.

Each fund established under this chapter shall have an annual audit of its books and accounts performed by a certified public accountant. Such audit shall be conducted in accordance with generally accepted accounting principles or statutory accounting principles. A copy of such audit shall be made available to fund members.

## History

Code 1981, § 36-85-19, enacted by Ga. L. 1986, p. 1496, § 1; Ga. L. 2022, p. 301, § 1/HB 1195.