---
title: O.C.G.A. § 46-4-120. Annual audit.
collection: code
id: 46-4-120
cite_as: O.C.G.A. § 46-4-120 (2025)
canonical_url: https://georgiacommons.org/code/46-4-120
md_url: https://georgiacommons.org/code/46-4-120.md
text_url: https://georgiacommons.org/code/46-4-120/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t46-(v34)-2025-pdf.pdf?sfvrsn=48adb3c4_0#page=442
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/46-4.md
previous: https://georgiacommons.org/code/46-4-119.md
next: https://georgiacommons.org/code/46-4-121.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: PUBLIC UTILITIES AND PUBLIC TRANSPORTATION / DISTRIBUTION, STORAGE, AND SALE OF GAS / MUNICIPAL GAS AUTHORITY OF GEORGIA
---

# O.C.G.A. § 46-4-120. Annual audit.

The authority, together with all funds established in connection with its debt, shall be audited no less frequently than annually by an independent certified public accountant to be selected by the authority. Copies of such audit shall be available upon request to interested parties, including, but without limitation, the holders of the authority’s bonds and all parties contracting with the authority.

## History

Code 1981, § 46-4-120, enacted by Ga. L. 1987, p. 745, § 1.