---
title: O.C.G.A. § 50-12-47. Audit of Georgia State Games direct-support organization.
collection: code
id: 50-12-47
cite_as: O.C.G.A. § 50-12-47 (2025)
canonical_url: https://georgiacommons.org/code/50-12-47
md_url: https://georgiacommons.org/code/50-12-47.md
text_url: https://georgiacommons.org/code/50-12-47/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t49-t50-ch1-12-(v38)-pdf.pdf?sfvrsn=54e3505_0#page=112
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/50-12-46.md
next: https://georgiacommons.org/code/50-12-48.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 STATE GAMES COMMISSION
---

# O.C.G.A. § 50-12-47. Audit of Georgia State Games direct-support organization.

The Georgia State Games direct-support organization shall make provisions for an annual financial and compliance audit of its financial accounts and records by an independent certified public accountant in accordance with standards established by the Department of Audits and Accounts. The annual audit report shall be submitted to the Governor for review and approval. Upon approval, the Governor shall certify the audit report to the Department of Audits and Accounts for review and approval.

## History

Code 1981, § 50-12-47, enacted by Ga. L. 1989, p. 1786, § 1; Ga. L. 2025, p. 332, § 11-4/SB 96, effective July 1, 2025.

## Amendments

The 2025 amendment, effective July 1, 2025, substituted “with standards established by the Department of Audits and Accounts” for “with rules established by the commission” at the end of the first sentence and deleted “and the commission” following “Governor” in the second and third sentences.