---
title: O.C.G.A. § 45-7-71. Professional services fees to be identified in financial records.
collection: code
id: 45-7-71
cite_as: O.C.G.A. § 45-7-71 (2025)
canonical_url: https://georgiacommons.org/code/45-7-71
md_url: https://georgiacommons.org/code/45-7-71.md
text_url: https://georgiacommons.org/code/45-7-71/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=150
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 Regular Session of the General Assembly
heading_path: PUBLIC OFFICERS AND EMPLOYEES / SALARIES AND FEES / DISCLOSURE OF PROFESSIONAL SERVICES FEES
---

# O.C.G.A. § 45-7-71. Professional services fees to be identified in financial records.

In the fiscal and financial records of any state agency which are submitted for audit to the state auditor, any fees for services or reimbursable expenses charged to any authority created, authorized, or otherwise provided for by state law or charged to any board, bureau, commission, committee, department, institution, office, retirement system, or any other agency of the state by any consultant, architect, or attorney at law shall be identified by type of fee or expense and the purpose for which paid, to whom paid, and the dates when such payment or payments of fees and expenses were made. Salaries paid and reimbursement of expenses made to professional persons employed on a full-time basis by the authorities or state agencies are not included within the reporting requirement set forth in this Code section.

## History

Ga. L. 1976, p. 978, § 2.