Georgia § 17-12-4 - Authority of council; annual audit.

§ 17-12-4. Authority of council; annual audit.

The council: Shall be a legal entity; Shall have perpetual existence; May contract; May own property; May accept funds, grants, and gifts from any public or private source, which shall be used to defray the expenses incident to implementing its purposes; May adopt and use an official seal; and May establish a principal office. The council shall establish auditing procedures as may be required in connection with the handling of public funds. The state auditor shall be authorized and directed to make an annual audit of the transactions of the council and to make a complete report of the same to the General Assembly. The annual audit shall disclose all moneys received by the council and all expenditures made by the council by revenue source, including all programs and special projects itemized in the General Appropriations Act. The annual audit shall include an itemization by revenue source of encumbered and reserved money. Revenue sources shall include each county governing authority's expenditures which are made pursuant to Code Sections 17-12-31 and 17-12-32 and city or county expenditures which are made pursuant to subsection (d) of Code Section 17-12-23. The state auditor shall also make an audit of the affairs of the council at any time when requested to do so by a majority of the council or by the Governor or General Assembly. The council may not provide compensation from its funds to any administrative or clerical personnel employed by the council if the personnel are then receiving retirement compensation from any retirement or pension fund created by Title 47 to provide compensation for past services as a judicial officer, prosecuting attorney, indigent defense attorney, court officer, or law enforcement officer except for county or municipal retirement funds. (Code 1981, § 17-12-4 , enacted by Ga. L. 2003, p. 191, § 1; Ga. L. 2008, p. 846, § 17/HB 1245; Ga. L. 2011, p. 91, § 2/HB 238.)