Bill > HB845

This bill establishes a new internal audit function for the Cherokee 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 a list of nominations provided by local General Assembly members. The auditor's responsibilities include conducting comprehensive one- and five-year performance and financial audits to independently assess the school system's compliance with laws, economic efficiency, effectiveness of programs, financial reporting accuracy, and management practices. The auditor will have broad access to school system records and personnel, must submit an annual report to the board and local legislators detailing audit findings and corrective actions, and is prohibited from engaging in partisan political activities. The auditor can present confidential information during closed executive sessions and will have the opportunity to address the board at meetings. All audit reports will be available for public inspection, and the provisions of this new section will automatically expire on July 1, 2030, serving as a sunset clause to allow future reassessment of the internal audit function.

Government Affairs

https://www.legis.ga.gov/legislation/71647