Georgia § 42-8-33 - Audits of accounts of officers; records and reports of audits; bonds of auditors; refunding overpayment of fines, restitutions, or moneys owed.

§ 42-8-33. Audits of accounts of officers; records and reports of audits; bonds of auditors; refunding overpayment of fines, restitutions, or moneys owed.

DCS shall make periodic audits of each officer who, by virtue of the officer's duties, has any moneys, fines, court costs, property, or other funds coming into the officer's control or possession or being disbursed by such officer. DCS shall keep a permanent record of the audit of each officer's accounts on file. It shall be the duty of the employee of DCS conducting the audit to notify DCS in writing of any discrepancy of an illegal nature that might result in prosecution. DCS shall have the right to interview and make inquiry of certain selected payors or recipients of funds, as it may choose, without notifying the officer, to carry out the purposes of the audit. The employee who conducts the audit shall be required to give bond in such amount as may be set by DCS, in the same manner and for the same purposes as provided under Code Section 42-8-26 for the bonds of officers. The bond shall bind the employee and the employee's surety in the performance of the employee's duties. Any overpayment of fines, restitutions, or other moneys owed as a condition of probation shall not be refunded to the probationer if the amount of the overpayment is less than $5.00. (Ga. L. 1960, p. 1092, § 2; Ga. L. 1965, p. 413, § 5; Ga. L. 1967, p. 86, § 5; Ga. L. 1972, p. 604, § 13; Ga. L. 1987, p. 452, § 1; Ga. L. 2015, p. 422, § 4-1/HB 310.) The 2015 amendment, effective July 1, 2015, substituted "DCS" for "The department" and "the department" throughout subsection (a); in subsection (a), substituted "officer" for "probation supervisor" in the first and fourth sentences, in the first sentence, substituted "the officer's" for "his" twice, and substituted "disbursed by such officer" for "him. The department" at the end, in the second sentence, added "DCS" at the beginning and substituted "officer's" for "probation supervisor's", substituted "officers" for "probation supervisors" at the end of the next-to-last sentence, and substituted "the employee's" for "his" twice in the last sentence; and substituted "the overpayment" for "such overpayment" in subsection (b). See Editor's notes for applicability. Code Commission notes. - Pursuant to Code Section 28-9-5, in 1987, "overpayment" was twice substituted for "over-payment" in subsection (b). Editor's notes. - Ga. L. 2015, p. 422, § 6-1/HB 310, not codified by the General Assembly, provides that: "This Act shall become effective July 1, 2015, and shall apply to sentences entered on or after such date." Law reviews. - For article on the 2015 amendment of this Code section, see 32 Ga. St. U. L. Rev. 231 (2015).