---
title: O.C.G.A. § 45-6-3. Official reports to conform with fiscal year.
collection: code
id: 45-6-3
cite_as: O.C.G.A. § 45-6-3 (2025)
canonical_url: https://georgiacommons.org/code/45-6-3
md_url: https://georgiacommons.org/code/45-6-3.md
text_url: https://georgiacommons.org/code/45-6-3/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t45-(v33)-2016-pdf.pdf?sfvrsn=cde47f8a_0#page=100
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/45-6.md
previous: https://georgiacommons.org/code/45-6-2.md
next: https://georgiacommons.org/code/45-6-4.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PUBLIC OFFICERS AND EMPLOYEES / POWERS AND DUTIES GENERALLY
---

# O.C.G.A. § 45-6-3. Official reports to conform with fiscal year.

The year for official reports shall be coincident with the fiscal year, and it shall be the duty of the public officers of this state to make and publish in print or electronically annually their official reports for the period commencing on July 1 and ending on June 30 of each year, inclusive. All public officers shall conform to the fiscal year as established in Code Section 45-6-2 in reporting and recording the financial operations of their respective offices and departments.

## History

Ga. L. 1880-81, p. 29, § 2; Code 1882, § 79a; Civil Code 1895, § 233; Ga. L. 1903, p. 25, § 1; Civil Code 1910, § 268; Code 1933, § 89-902; Ga. L. 1937, p. 456, §§ 2, 4; Ga. L. 2010, p. 838, § 10/SB 388.