---
title: O.C.G.A. § 47-14-26. Duty of the state auditor to make an annual audit and report; audit upon request of the board or the Governor; contents of annual report.
collection: code
id: 47-14-26
cite_as: O.C.G.A. § 47-14-26 (2025)
canonical_url: https://georgiacommons.org/code/47-14-26
md_url: https://georgiacommons.org/code/47-14-26.md
text_url: https://georgiacommons.org/code/47-14-26/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=540
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/47-14.md
previous: https://georgiacommons.org/code/47-14-25.md
next: https://georgiacommons.org/code/47-14-40.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 / SUPERIOR COURT CLERKS’ RETIREMENT FUND OF GEORGIA / ADMINISTRATION AND MANAGEMENT OF THE ASSETS OF THE FUND
---

# O.C.G.A. § 47-14-26. Duty of the state auditor to make an annual audit and report; audit upon request of the board or the Governor; contents of annual report.

The state auditor is authorized and directed to make an annual audit of the acts and doings of the board and to make a complete report of that audit to the General Assembly. The state auditor shall not be required to distribute copies of the report to the members of the General Assembly but shall notify the members of the availability of the report in the manner which he or she deems to be most effective and efficient. The report shall disclose all moneys received by the board and all its expenditures, including administrative expenses and payments made as annuities and benefits. The state auditor shall also make an audit of the affairs of the board at any time when requested by a majority of the board or the Governor.

## History

Ga. L. 1952, p. 238, § 15; Ga. L. 2005, p. 1036, § 34/SB 49.