Department to Audit All State Institutions; Other Auditing Agencies Not Authorized

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The Department of Audits and Accounts shall audit all state institutions. No official of the state shall have authority to employ or hire any other auditing agency.

(Ga. L. 1925, p. 256, § 3; Code 1933, § 40-1811.)

OPINIONS OF THE ATTORNEY GENERAL

Audit billeting funds or armory rentals of DOD.

- Funds collected by the Department of Defense (DOD) as billeting funds or armory rentals pursuant to regulations issued under O.C.G.A. § 38-2-195 are state funds which may be retained by DOD. The management of the funds is subject to requirements of the Office of Planning and Budget, the State Auditor, and the State Depository Board. 1993 Op. Att'y Gen. No. 93-4.

RESEARCH REFERENCES

C.J.S.

- 81A C.J.S., States, §§ 245 et seq., 388, 389.


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