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GA HB831

Bill

Official Source

Status

Engrossed

3/22/2010

Primary Sponsor

Chuck Sims

Click for details

Origin

House of Representatives

2009-2010 Regular Session

AI Summary

  • Local governments must enter into a contract with an independent auditor no later than 180 days after the end of the fiscal year or after the date an audit is required by law
  • The state auditor may grant an extension of up to 60 days if a local government demonstrates delay caused by extenuating circumstances beyond its control
  • If a local government fails to contract for the required audit, the state auditor shall contract with an independent auditor to perform the audit, and the local government becomes liable for the full cost
  • The Department of Revenue shall withhold from the noncompliant local government an amount equal to 150 percent of the audit cost from all funds due, including sales tax receipts; 100 percent covers the audit cost and the remaining 50 percent is transferred to the state general fund as a penalty
  • Willful obstruction of an audit performed by an independent auditor selected by the state auditor may be prosecuted as a misdemeanor

Legislative Description

State auditor; certain state or local government entities' failure to perform audits required by law; provide for effects

Last Action

Senate Read Second Time

4/1/2010

Committee Referrals

Government Oversight3/24/2010
Information and Audits4/1/2009

Full Bill Text

No bill text available