O.C.G.A. § 12-3-313: Accountability of members as trustees; maintenance of financial records and books; submitting records, books, and statement of financial position to state auditor.

The members of the authority shall be accountable in all respects as trustees. The authority shall keep suitable and proper books and records of all receipts, income, and expenditures of every kind and shall submit for inspection all the books together with the proper statement of the authority’s financial position once a year on or about December 31 to the state auditor. The books and records shall be inspected and audited by the state auditor at least once in each year.