---
title: O.C.G.A. § 50-26-15. Annual and periodic audits and reports required.
collection: code
id: 50-26-15
cite_as: O.C.G.A. § 50-26-15 (2025)
canonical_url: https://georgiacommons.org/code/50-26-15
md_url: https://georgiacommons.org/code/50-26-15.md
text_url: https://georgiacommons.org/code/50-26-15/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t50-ch13-40-(v38a)-2021-pdf.pdf?sfvrsn=1209d23f_0#page=574
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/50-26.md
previous: https://georgiacommons.org/code/50-26-14.md
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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 / HOUSING AND FINANCE AUTHORITY
---

# O.C.G.A. § 50-26-15. Annual and periodic audits and reports required.

(a) The state auditor shall make an annual audit of the books, accounts, and records of the authority with respect to its receipts, disbursements, contracts, mortgages, leases, assignments, loans, and all other matters relating to its financial operations. The state auditor shall place the audit report on file in his or her office, make the report available for inspection by the general public, and shall submit a copy of the report to the General Assembly. The state auditor shall not be required to distribute copies of the audit to the members of the General Assembly but shall notify the members of the availability of the audit in the manner which he or she deems to be most effective and efficient.

(b) In addition to the annual audit report, the authority shall render to the state auditor every six months a report setting forth in detail a complete analysis of the activities, indebtedness, receipts, and financial affairs of the authority.

## History

Code 1981, § 50-26-15, enacted by Ga. L. 1991, p. 1653, § 1-2; Ga. L. 2005, p. 1036, § 49/SB 49.