---
title: O.C.G.A. § 50-12-34. Independent audit; reporting.
collection: code
id: 50-12-34
cite_as: O.C.G.A. § 50-12-34 (2025)
canonical_url: https://georgiacommons.org/code/50-12-34
md_url: https://georgiacommons.org/code/50-12-34.md
text_url: https://georgiacommons.org/code/50-12-34/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t49-t50-ch1-12-(v38)-2023-pdf.pdf?sfvrsn=60c992b5_0#page=858
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/50-12.md
previous: https://georgiacommons.org/code/50-12-33.md
next: https://georgiacommons.org/code/50-12-35.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: STATE GOVERNMENT / COMMISSIONS AND OTHER AGENCIES / GEORGIA COUNCIL FOR THE ARTS / GEORGIA ARTS ALLIANCE
---

# O.C.G.A. § 50-12-34. Independent audit; reporting.

(a) The funds and assets of the alliance shall be independently audited annually, and the results of such audit shall be open to inspection at reasonable times by any person. A copy of the audit report shall be sent to the state auditor and the state accounting officer.

(b) The alliance shall provide the Governor and the members of the General Assembly with a full report of its activities and funds distribution in December of each year with recommendations, if any, for legislation to assist the alliance in achieving its purposes. The report shall include information on the impact of the arts on education, economic development, and tourism, specifying the metric results using the measurement system developed by the alliance as required in paragraph (10) of Code Section 50-12-33.

## History

Code 1981, § 50-12-34, enacted by Ga. L. 2008, p. 614, § 1/HB 291.