---
title: O.C.G.A. § 47-16-27. Duty of board to keep records of accounts and operations; presentation of annual financial statement to Georgia Sheriffs’ Association.
collection: code
id: 47-16-27
cite_as: O.C.G.A. § 47-16-27 (2025)
canonical_url: https://georgiacommons.org/code/47-16-27
md_url: https://georgiacommons.org/code/47-16-27.md
text_url: https://georgiacommons.org/code/47-16-27/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=563
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/47-16.md
previous: https://georgiacommons.org/code/47-16-26.md
next: https://georgiacommons.org/code/47-16-28.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 / SHERIFFS’ RETIREMENT FUND OF GEORGIA / CREATION, ADMINISTRATION, AND MANAGEMENT OF THE ASSETS OF THE FUND
---

# O.C.G.A. § 47-16-27. Duty of board to keep records of accounts and operations; presentation of annual financial statement to Georgia Sheriffs’ Association.

(a) The board shall keep accurate permanent records of all persons who qualify to participate in the fund and shall keep accurate permanent records of all its accounts in granting retirement benefits and of all payments, disbursements, and investments. It shall also keep proper detailed records of all its acts and operations.

(b) The board shall present each year at the annual convention of the Georgia Sheriffs’ Association a financial statement of the fund for the preceding year.

## History

Ga. L. 1963, p. 630, § 4; Ga. L. 1968, p. 1203, § 3.