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03 LC 18 2140
House Bill 159
By: Representatives Day of the 126th and Stephens of the 123rd
By: Representatives Day of the 126th and Stephens of the 123rd
A BILL TO BE
ENTITLED
AN ACT
AN ACT
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; to repeal conflicting laws; and for
other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
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, is amended by adding after Code Section 50_6_3 a new Code
section to read as
follows:
"50_6_3.1.
Notwithstanding any other provision of law, the state auditor shall contract with one or more independent certified public accountants licensed to practice as such in this state for a performance audit of each budget unit in state government. Each budget unit, as described in the general appropriations Act, shall undergo that audit at least once every four years. The state auditor shall establish a schedule for the order in which those budget units shall be audited. That performance audit shall examine whether such budget unit being audited is effectively and efficiently performing its statutory or constitutional functions and suggest changes to increase such effectiveness and efficiency. Public officers and employees of each budget unit being audited shall cooperate fully with the auditors but shall not be required to disclose to them confidential or privileged information. The reports of those performance audits conducted shall be made available to the Governor and members of the General Assembly by December 31 of each year."
"50_6_3.1.
Notwithstanding any other provision of law, the state auditor shall contract with one or more independent certified public accountants licensed to practice as such in this state for a performance audit of each budget unit in state government. Each budget unit, as described in the general appropriations Act, shall undergo that audit at least once every four years. The state auditor shall establish a schedule for the order in which those budget units shall be audited. That performance audit shall examine whether such budget unit being audited is effectively and efficiently performing its statutory or constitutional functions and suggest changes to increase such effectiveness and efficiency. Public officers and employees of each budget unit being audited shall cooperate fully with the auditors but shall not be required to disclose to them confidential or privileged information. The reports of those performance audits conducted shall be made available to the Governor and members of the General Assembly by December 31 of each year."
SECTION 2.
All laws and parts of laws in conflict with this Act are
repealed.