Records

  1. Law
  2. Georgia Code
  3. Health
  4. County Boards of Health
  5. Records

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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:

  1. Prenumbered duplicates of receipts issued for funds received showing the source of such funds; and
  2. 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.

OPINIONS OF THE ATTORNEY GENERAL

Code section indicates county board shall maintain funds separate from general county funds.

- Ga. L. 1964, p. 499, § 1, and Ga. L. 1966, p. 380, § 1, indicate that county board of health shall maintain the board's funds separate from those of county, rather than that the board's funds should be paid into general county funds. 1971 Op. Att'y Gen. No. U71-120.

RESEARCH REFERENCES

C.J.S.

- 39A C.J.S., Health and Environment, §§ 20 et seq., 36.


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