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HB 194 - State government; budget units; performance audits

Irvin, Robert A (45th)	Pinholster, Garland (15th)	Ehrhart, Earl (36th)
Evans, Mike A (28th)	Mueller, Anne O'Quin (152nd)	Stancil, Steve (16th)

Status Summary	HC:	App	SC:		FR:	01/26/99	LA:	01/27/99	H - Read 2nd Time

First Reader Summary

A BILL to amend Article 1 of Chapter 6 of Title 50 of the Official Code of Georgia Annotated, relating to general provisions regarding the Department of Audits and Accounts, so as to provide for performance audits and reports of budget units in state government; and for other purposes.

Code Sections - 50-6-3.1

HB 194                                             LC 11 9637 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Article 1 of Chapter 6 of Title 50 of the Official 
  1- 2  Code of Georgia Annotated, relating to general provisions 
  1- 3  regarding the Department of Audits and Accounts, so as to 
  1- 4  provide for performance audits and reports of budget units 
  1- 5  in state government; to repeal conflicting laws; and for 
  1- 6  other purposes. 
 
  1- 7       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 8                           SECTION 1. 
 
  1- 9  Article 1 of Chapter 6 of Title 50 of the Official Code of 
  1-10  Georgia Annotated, relating to general provisions regarding 
  1-11  the Department of Audits and Accounts, is amended by adding 
  1-12  after Code Section 50-6-3 a new Code section to read as 
  1-13  follows: 
 
  1-14    "50-6-3.1. 
 
  1-15    Notwithstanding any other provision of law, the state 
  1-16    auditor shall contract with one or more independent 
  1-17    certified public accountants licensed to practice as such 
  1-18    in this state for a performance audit of each budget unit 
  1-19    in state government.  Each budget unit, as described in 
  1-20    the general appropriations Act, shall undergo that audit 
  1-21    at least once every four years.  The state auditor shall 
  1-22    establish a schedule for the order in which those budget 
  1-23    units shall be audited.  That performance audit shall 
  1-24    examine whether such budget unit being audited is 
  1-25    effectively and efficiently performing its statutory or 
  1-26    constitutional functions and suggest changes to increase 
  1-27    such effectiveness and efficiency.  Public officers and 
  1-28    employees of each budget unit being audited shall 
  1-29    cooperate fully with the auditors but shall not be 
  1-30    required to disclose to them confidential or privileged 
  1-31    information.  The reports of those performance audits 
  1-32    conducted shall be made available to the Governor and 
  1-33    members of the General Assembly by December 31 of each 
  1-34    year." 
 
 
 
                                 -1- 
 
 
 
  2- 1                           SECTION 2. 
 
  2- 2  All laws and parts of laws in conflict with this Act are 
  2- 3  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -2-