Georgia § 31-3-8 - Records.
Full text of Georgia Official Code of Georgia Annotated § 31-3-8 — Records., with citation guidance and answers to common questions.
§ 31-3-8. Records.
The county board of health shall record and preserve true and correct minutes of its proceedings in a book kept for that purpose and shall maintain or cause to be maintained, unless maintained by the governing authority of the county, accurate double entry accounting records including but not limited to: Prenumbered duplicates of receipts issued for funds received showing the source of such funds; and Records and financial reports including a general ledger maintained in accordance with generally accepted principles of accounting and in accordance with such standards as may be prescribed by the governing authority of the county and the department. Such records shall show all receipts and disbursements, identifying each item and, in the case of disbursements, listing to whom paid, dates, amounts, and objects of expenditure. All accounting records shall be subject to any audits made of general county financial operations and shall be made available for the purpose of such audits. (Code 1933, § 88-207, enacted by Ga. L. 1964, p. 499, § 1.) Cross references. - Requirements of audit reports generally, § 36-60-8 .
Frequently Asked Questions About Georgia § 31-3-8
What does Official Code of Georgia Annotated § 31-3-8 cover?
Section 31-3-8 ("Records.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 31-3-8?
A common citation format is "Official Code of Georgia Annotated § 31-3-8" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 31-3-8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.