25 LC 47 3293
House Bill 244
By: Representatives Cannon of the 172
nd
, Yearta of the 152
nd
, Greene of the 154
th
, Jackson
of the 128
th
, and Hagan of the 156
th
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 36-81-7 of the Official Code of Georgia Annotated, relating to audit
1
of financial affairs and transactions, contents, copy to state auditor, and public inspection,2
so as to provide for local governments to request and receive in certain circumstances due3
date extensions related to filing annual audits with the state auditor; to provide for related4
matters; to repeal conflicting laws; and for other purposes.5
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6
SECTION 1.7
Code Section 36-81-7 of the Official Code of Georgia Annotated, relating to audit of8
financial affairs and transactions, contents, copy to state auditor, and public inspection, is9
amended by revising subsection (d), as follows:10
"(d)(1) Each annual audit report of a local unit of government shall be completed and a11
copy of the report forwarded to the state auditor within 180 days after the close of the12
unit's fiscal year. In addition to the audit report, the local unit of government shall13
forward to the state auditor, within 30 days after the audit report due date, written14
comments on the findings and recommendations in the report, including a plan for15
corrective action taken or planned and comments on the status of corrective action taken16
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on prior findings. If corrective action is not necessary, the written comments should
17
include a statement describing the reason it is not. In the case of units provided for in18
paragraph (2) of subsection (a) of this Code section, the audit reports for both fiscal19
periods shall be submitted within 180 days after the close of each second fiscal year and20
the written comments shall be submitted within 30 days after the audit report due date.21
(2) The state auditor shall review the audit report and written comments submitted to the22
auditor's office to ensure that it meets the requirements for audits of local governments.23
If the state auditor finds the requirements for audits of local governments have not been24
complied with, the state auditor shall within 60 days of receipt of the audit or the written25
comments notify the governing authority and the auditor who performed the audit and26
shall submit to them a list of deficiencies to be corrected. A copy of this notification shall27
also be sent by the state auditor to each member of the General Assembly whose28
senatorial or representative district includes any part of the unit of local government.29
(3) If the state auditor has not received any required audit or written comments by the30
date specified in paragraph (1) of this subsection, the state auditor shall within 30 days31
of such date notify the unit of local government that the audit has not been received as32
required by law. A copy of this notification shall also be sent by the state auditor to each33
member of the General Assembly whose senatorial or representative district includes any34
part of the unit of local government.35
(4) The state auditor, for good cause shown by those local units in which an audit is in36
the process of being conducted or will promptly be conducted, may waive the37
requirement for completion of the audit within 180 days. Such waiver shall be for an38
additional period of not more than 180 days and no such waiver shall be granted for more39
than two successive years to the same unit of local government.40
(4.1) If the state auditor receives, prior to the audit report due date provided for in
41
paragraph (1) of this subsection, an affidavit signed by the auditor of a local government 42
providing good cause that such local government is unable to meet such audit report due43
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date through no fault of such local government, the state auditor shall extend such audit44
report due date by 90 days. The provisions of paragraph (5) of this subsection shall not45
become applicable to a local government during the extension period allowed under this46
paragraph. Requesting or receiving an extension under this paragraph shall not47
negatively affect a local government's eligibility for state funds whether by operation of48
paragraph (5) of this subsection or any other provision of law.49
(5) No state agency shall make or transmit any state grant funds to any local government50
which has failed to provide all the audits required by law within the preceding five years."51
SECTION 2.52
All laws and parts of laws in conflict with this Act are repealed.53
H. B. 244
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