36-60-8. Audit of county or municipal corporation or units thereof.

Vigente

Actualizado hasta: Including Acts of the 2025 Session of the General Assembly of Georgia.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

Whenever an audit of the financial affairs of a county or municipal corporation or of an officer, board, department, unit, or other political subdivision of a county or municipal corporation is made pursuant to a requirement or to an authorization otherwise provided by law, the audit report shall include the auditor’s unqualified opinion upon the presentation of the financial position and the result of the operations of the governmental unit or office which is audited. If the auditor is unable to express an unqualified opinion, he or she shall so state and shall further detail the reasons for qualification or disclaimer of opinion. All such audits shall be conducted in conformity with generally accepted government auditing standards.

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Ga. L. 1967, p. 883, § 1; Ga. L. 1968, p. 464, § 1; Ga. L. 1994, p. 1083, § 1.

Editor's notes

Ga. L. 1994, p. 1083, § 6, not codified by the General Assembly, provides: “No state agency shall make or transmit any state grant funds to any local government which has failed to provide all the audits required by law within the preceding five years.”

Cross references

Minimum budget and auditing requirements for counties, municipalities, and other entities, § 36-81-1 et seq. Public Accountancy Act of 2014, § 43-3-1 et seq.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Session of the General Assembly of Georgia.

Texto leído de t36-ch60-92-(v27a)-2025-pdf.pdf, Volumen V27A, edición 2025, páginas 34 a 35; acción de fusión: bound only; SHA-256 del archivo 5150ee8c60f7.