GA HB845

Establishes an internal audit function for the Cherokee County Board of Education, with an internal auditor appointed by the board from nominations provided by General Assembly members representing the school district

Requires the internal auditor to be a certified internal auditor or certified public accountant with at least five years of experience, paid from the board's local funds

Mandates one-year and five-year performance and financial audits of the school system to evaluate program authorization, resource management, effectiveness, fraud indicators, and internal controls

Requires annual reports to the board and General Assembly members detailing completed audits, major findings, corrective actions, and unaddressed issues; all audit reports must be available for public inspection

Provisions automatically repeal on July 1, 2030