---
title: Title 45, Chapter 8. Accounting for Public Funds
collection: code
id: code:chapter:45-8
canonical_url: https://georgiacommons.org/code/title/45/chapter/8
md_url: https://georgiacommons.org/code/45-8.md
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/45.md
previous: https://georgiacommons.org/code/45-7.md
next: https://georgiacommons.org/code/45-9.md
index: https://georgiacommons.org/code/index.md
heading: ACCOUNTING FOR PUBLIC FUNDS
title_heading: PUBLIC OFFICERS AND EMPLOYEES
section_count: 35
full_url: https://georgiacommons.org/code/45-8.md?full=1
---

# Title 45, Chapter 8. Accounting for Public Funds

Title 45. Public Officers and Employees

35 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/45-8.md?full=1 (capped, with a pointer to continue).

- 45-8-1, Definitions, active, https://georgiacommons.org/code/45-8-1.md
- 45-8-2, Bonds — Requirement of officers holding state funds; requirement of additional bond or security; declaring office vacant upon failure to give additional security; reduction of bonds; substitution of new bonds, active, https://georgiacommons.org/code/45-8-2.md
- 45-8-3, Bonds — Requirement of officers holding other than state funds; increase, reduction, or discharge of bonds, active, https://georgiacommons.org/code/45-8-3.md
- 45-8-4, Bonds — Declaring office vacant upon officer’s failure to give additional security, active, https://georgiacommons.org/code/45-8-4.md
- 45-8-5, Bonds — Fixing of amount and approval, active, https://georgiacommons.org/code/45-8-5.md
- 45-8-6, Bonds — Liability of new or additional bond for defaults occurring prior to and subsequent to effective date, active, https://georgiacommons.org/code/45-8-6.md
- 45-8-7, Bonds — Interest against principal and surety upon breach of bond; additional penalty for bad faith; attorneys’ fees, active, https://georgiacommons.org/code/45-8-7.md
- 45-8-8, Bonds — When principal and surety not liable, active, https://georgiacommons.org/code/45-8-8.md
- 45-8-9, Bonds — Limitation of actions on bonds, active, https://georgiacommons.org/code/45-8-9.md
- 45-8-10, Deposit of funds in banks or depositories — Requirement generally, active, https://georgiacommons.org/code/45-8-10.md
- 45-8-11, Deposit of funds in banks or depositories — Authority of officers holding public funds to determine amounts to be deposited; waiver of requirement for depository to give security, active, https://georgiacommons.org/code/45-8-11.md
- 45-8-12, Deposit of funds in banks or depositories — Depository to give bond; pledge of securities in lieu of bond; acceptance of federal insurance as security; combination of securities; aggregate amount of bond, active, https://georgiacommons.org/code/45-8-12.md
- 45-8-13, Deposit of funds in banks or depositories — Deposit of securities by banks or depositories; contract as to interest or compensation, active, https://georgiacommons.org/code/45-8-13.md
- 45-8-13.1, Depositories using pooled method of securing deposits of public funds; qualifications; rights and responsibilities of state treasurer; establishing policies and procedures, active, https://georgiacommons.org/code/45-8-13.1.md
- 45-8-14, Depositories for county and school district moneys, active, https://georgiacommons.org/code/45-8-14.md
- 45-8-14.1, Funds held by depository; policies and procedures; effective date, active, https://georgiacommons.org/code/45-8-14.1.md
- 45-8-15, Deposit of funds in banks or depositories — Lien in favor of public body on bank assets; deposit as trust fund, active, https://georgiacommons.org/code/45-8-15.md
- 45-8-16, Deposit of funds in banks or depositories — Deposits showing officer’s official title deemed public funds, active, https://georgiacommons.org/code/45-8-16.md
- 45-8-17, Deposit of funds in banks or depositories — Liability, active, https://georgiacommons.org/code/45-8-17.md
- 45-8-18, Investment of surplus funds in war bonds or other obligations by treasurer of governmental entity, active, https://georgiacommons.org/code/45-8-18.md
- 45-8-19, Jurisdiction to cite defaulting officers, depositories, or sureties for accounting and to issue execution, active, https://georgiacommons.org/code/45-8-19.md
- 45-8-20, Citation of officer, bank, or depository to show cause; service of notice, active, https://georgiacommons.org/code/45-8-20.md
- 45-8-21, Right to appear at hearing, active, https://georgiacommons.org/code/45-8-21.md
- 45-8-22, Cited official, bank, or depository to file statement of accounts; preparation of statement by citing official or authority; entry of judgment or order in nature of judgment; settling accounts, active, https://georgiacommons.org/code/45-8-22.md
- 45-8-23, Authority to issue subpoenas; punishment for contempt for refusal to obey, active, https://georgiacommons.org/code/45-8-23.md
- 45-8-24, Joinder of parties in proceedings for accounting; power of authorities to determine liability, active, https://georgiacommons.org/code/45-8-24.md
- 45-8-25, Issuance of execution against defaulting officer, bank, depository, or surety; enforcement; proceedings to arrest enforcement; burden of proof at trial; parties; effect of admission of correctness by defendant in execution, active, https://georgiacommons.org/code/45-8-25.md
- 45-8-26, Action by bond obligee before citation or execution, active, https://georgiacommons.org/code/45-8-26.md
- 45-8-27, Procedure for accounting when officer succeeds himself, active, https://georgiacommons.org/code/45-8-27.md
- 45-8-28, Personal representative of insane or deceased officer as party to proceedings, active, https://georgiacommons.org/code/45-8-28.md
- 45-8-29, Effect of judgment or execution as lien; transfer of judgment or execution; enforcement by transferee; effect of sale or transfer of assets by bank to innocent purchaser for value, active, https://georgiacommons.org/code/45-8-29.md
- 45-8-30, Release of property of county officers from state lien — Authorization, active, https://georgiacommons.org/code/45-8-30.md
- 45-8-31, Release of property of county officers from state lien — Procedure generally, active, https://georgiacommons.org/code/45-8-31.md
- 45-8-32, Release of property of county officers from state lien — Deadline to consummate proposed sale or loan, active, https://georgiacommons.org/code/45-8-32.md
- 45-8-33, Effect of chapter upon liability of officers to private persons, active, https://georgiacommons.org/code/45-8-33.md