---
title: O.C.G.A. § 47-1-4. Report of the state auditor on the condition of local retirement systems.
collection: code
id: 47-1-4
cite_as: O.C.G.A. § 47-1-4 (2025)
canonical_url: https://georgiacommons.org/code/47-1-4
md_url: https://georgiacommons.org/code/47-1-4.md
text_url: https://georgiacommons.org/code/47-1-4/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t47-(v35)-2010-pdf.pdf?sfvrsn=7d4bbd90_0#page=9
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/47-1.md
previous: https://georgiacommons.org/code/47-1-3.md
next: https://georgiacommons.org/code/47-1-5.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: RETIREMENT AND PENSIONS / GENERAL PROVISIONS / IN GENERAL
---

# O.C.G.A. § 47-1-4. Report of the state auditor on the condition of local retirement systems.

Based on the most recent actuarial investigations on file pursuant to subsection (d) of Code Section 47-1-3 and financial reports submitted under subsections (e) through (j) of Code Section 47-1-3, the state auditor, once every two years beginning on January 1, 1997, shall submit a report on the condition of local retirement systems to the Governor and each member of the General Assembly. The report shall deal specifically with any local retirement system which the state auditor has reason to believe is not in actuarially sound condition or has not been in compliance with the provisions of Code Section 47-1-12. A copy of the state auditor’s report shall also be sent to the Attorney General and to the applicable governing authority of the political subdivision and the applicable board of trustees or other governing authority of the local retirement system which the state auditor finds is not in actuarially sound condition or has not been in compliance with the provisions of Article 7 of Chapter 20 of this title.

## History

Ga. L. 1981, p. 931, § 3; Ga. L. 1996, p. 651, § 2; Ga. L. 2001, p. 21, § 1.

## Cross References

Triennial report to include list of local retirement systems not in conformance with minimum funding standards, § 47-20-21.