O.C.G.A. § 33-20-23: Maintenance of books and records showing funds collected and disbursed; examination of books and records by Commissioner.

Every health care corporation shall keep complete books and records in accordance with the requirements of the Commissioner showing all funds collected and disbursed. All books and records shall be subject to examination by the Commissioner in accordance with Chapter 2 of this title applicable to life insurers and the expenses of the examination borne by said corporation.