---
title: O.C.G.A. § 50-5B-4. Obligations of state government organizations with respect to the state accounting officer.
collection: code
id: 50-5B-4
cite_as: O.C.G.A. § 50-5B-4 (2025)
canonical_url: https://georgiacommons.org/code/50-5B-4
md_url: https://georgiacommons.org/code/50-5B-4.md
text_url: https://georgiacommons.org/code/50-5B-4/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=625
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.
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version: the only printed version
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: STATE GOVERNMENT / STATE ACCOUNTING OFFICE / GENERAL PROVISIONS
---

# O.C.G.A. § 50-5B-4. Obligations of state government organizations with respect to the state accounting officer.

(a) As used in this chapter, the term “organization of state government” shall mean, without limitation, any agency, authority, department, institution, board, bureau, commission, committee, office, or instrumentality of the State of Georgia. Such term shall not include any entity of local government, including, but not limited to, a county, municipality, consolidated government, board of education, or local authority, or an instrumentality of any such entity.

(b) All organizations of state government and all officers, agents, and employees thereof shall conform to and comply with the rules, regulations, policies, procedures, and forms devised, promulgated, and installed by the state accounting officer.

(c) All organizations of state government shall submit statements, reports, information, and data necessary to enable the state accounting officer to complete the reports required under this Code section and Code Section 50-5B-3.

(d) All organizations of state government may only create and maintain accounting systems or subsidiary accounting systems that have been approved by the state accounting officer.

(e) All organizations of state government shall provide lease information to the state accounting officer to permit the state accounting officer to properly account for and report all capital and operating leases.

(f) All organizations of state government shall provide information to the state accounting officer necessary to properly account for and report real property and personal property.

(g) All information and reports required in this Code section shall be provided in the form and within the time frame prescribed by the state accounting officer.

## History

Code 1981, § 50-5B-4, enacted by Ga. L. 2005, p. 694, § 1/HB 293.