Bill > HB754

This bill establishes a new internal audit function for the Catoosa County Board of Education by creating the position of internal auditor. The internal auditor, who must be a certified internal auditor or certified public accountant with at least five years of experience, will be appointed by the board from nominations provided by local General Assembly members. The auditor's responsibilities include conducting comprehensive one- and five-year performance and financial audits to ensure that school system activities, programs, and financial transactions are legal, efficient, and effective. Key duties include verifying compliance with laws, evaluating resource management, identifying inefficiencies, assessing program effectiveness, and checking for potential fraud or abuse. The internal auditor will submit annual reports to the board and local legislators, have broad access to school system records and facilities, and must maintain confidentiality of sensitive information. The auditor can present findings in closed executive sessions and will have an opportunity to address the board at meetings. Importantly, this provision is set to expire on July 1, 2030, providing a built-in review mechanism for this new oversight role. All costs associated with the internal auditor will be paid from local board funds, and the auditor is prohibited from engaging in partisan political activities.

Government Affairs

https://www.legis.ga.gov/legislation/71286