Loading chat...
GA HB1149
Bill
Status
Passed
5/6/2024
Primary Sponsor
Mesha Mainor
Click for details
AI Summary
- Annual audit reports of county or consolidated city-county governments must now include detailed financial statements on the "supplemental official income" and related expenditures of county constitutional officers (e.g., sheriff, clerk of court, tax commissioner) who are paid on a salary basis and subject to county budgetary authority
- "Supplemental official income" is defined as all funds from any source other than county-appropriated funds that a county officer or their office derives from performing duties within their official capacity
- County officers are obligated to cooperate with the county government in preparing required financial statements and audit reports, including providing all documentation the government deems necessary
- If a county officer fails to cooperate or provide required documentation, the county or consolidated government is shielded from any resulting liability
- The performing auditor must disclose, in accordance with generally accepted government auditing standards, any apparent material violation of state or local law discovered during the audit of supplemental official income
Legislative Description
Local government; require local constitutional officers to annually report audits of discretionary funds to the General Assembly
Last Action
Effective Date 2024-07-01
5/6/2024
Committee Referrals
State and Local Governmental Operations3/4/2024
Governmental Affairs2/7/2024
Full Bill Text
No bill text available