Georgia § 20-3-238 Accounting system

Georgia Statutes

§ 20-3-238 — Accounting system

Georgia § 20-3-238

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Bluebook

O.C.G.A. § 20-3-238 (2026).

Text

The commission shall maintain a system of accounts in accordance with generally acceptable accounting procedures and standard accounting procedures and systems established by the state, where applicable, which shall, among other things, properly identify and account for all funds received by the commission from the authority; the source of receipt of such funds by the authority; all expenditures of the commission made for or on behalf of the authority; all expenditures of the commission, a pro rata part of which is properly chargeable as an expenditure made for or on behalf of the authority; and the basis or method used by the commission in prorating ratable expenditures of the commission to the authority.

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The commission shall maintain a system of accounts in accordance with generally acceptable accounting procedures and standard accounting procedures and systems established by the state, where applicable, which shall, among other things, properly identify and account for all funds received by the commission from the authority; the source of receipt of such funds by the authority; all expenditures of the commission made for or on behalf of the authority; all expenditures of the commission, a pro rata part of which is properly chargeable as an expenditure made for or on behalf of the authority; and the basis or method used by the commission in prorating ratable expenditures of the commission to the authority.