§ 6-310. Annual audit.

(a)

The Commission shall provide annually for an independent audit of the accounts and other evidences of financial transactions of the government of Georgetown-Quitman County, Georgia, and of every office, department, board, commission, authority, or other agency. The audit shall be made by a certified public accountant who shall have no personal interest, direct or indirect, in the fiscal affairs of Georgetown-Quitman County, Georgia, or of any of its departments, offices, boards, commissions, authorities, or agencies. The Commission shall designate such accountant or firm annually or for a period not exceeding three years.

(b) The audit may be conducted on a quarterly or continuing basis and the final report of the annual audit shall be completed as soon as practicable after the close of the fiscal year and in no event later than six months after the close of the fiscal year. The audit report shall be filed with the Manager and made available to the public.

(c) The Commission may at any time order an examination or special audit of any office, department, board, commission, or other agency of Georgetown-Quitman County, Georgia.

(Ord. No. 02-13, § 1, 3-12-13)