State Auditor of Georgia

State Auditor of Georgia
Name	State Auditor of Georgia
Formation	19th century

State Auditor of Georgia The State Auditor of Georgia is an elected constitutional officer charged with independent financial and performance auditing of public entities within Georgia (U.S. state), including state agencies, Department of Transportation, and local authorities such as Atlanta, Savannah, Augusta, Columbus, and Macon. The office operates alongside other statewide officers like the Governor of Georgia, Georgia General Assembly, Secretary of State of Georgia, Attorney General of Georgia and interacts with oversight bodies such as the Government Accountability Office, National Association of State Auditors, Comptrollers and Treasurers, and the Office of Management and Budget.

Office Overview

The office audits fiscal statements, examines internal controls, and issues reports affecting entities such as the Georgia Bureau of Investigation, University System of Georgia, Georgia Department of Education, Georgia Department of Public Health, and county governments in Fulton County, Gwinnett County, Cobb County, DeKalb County, and Chatham County. The auditor’s work influences legislative committees like the Georgia House Committee on Appropriations and the Georgia Senate Appropriations Committee, and informs officials including the Lieutenant Governor of Georgia and members of the Georgia State Senate and Georgia House of Representatives. The office produces reports used by entities such as the Georgia State Financing and Investment Commission and the Georgia Department of Audits and Accounts in coordination with federal partners like the U.S. Department of the Treasury.

History

The position traces roots to 19th-century constitutional provisions in Georgia (U.S. state), evolving through reforms prompted by episodes involving the New South Industrial Exposition, the Atlanta Public Schools cheating scandal, budgetary crises in the Great Recession, and statutory changes enacted by the Georgia General Assembly. Notable periods include scrutiny following actions by the Governor of Georgia administrations, interactions with state grand juries convened by the Office of the Attorney General of Georgia, and responses to audit recommendations by institutions such as the University of Georgia and regional authorities like the Metropolitan Atlanta Rapid Transit Authority.

Duties and Powers

Statutory duties include conducting financial audits, performance audits, and compliance reviews of agencies such as the Georgia Department of Revenue, Georgia Lottery Corporation, Georgia Ports Authority, and local school districts overseen by the Georgia Department of Education. The auditor issues findings that can trigger actions by the Attorney General of Georgia, the Georgia Bureau of Investigation, and legislative panels like the Joint Legislative Auditing Committee. The office enforces recovery actions in coordination with entities like the State Retirement and Pension System of Georgia and may report suspected violations of laws such as the Georgia Open Records Act and relevant provisions of the Georgia Constitution to prosecutors including district attorneys in jurisdictions such as Fulton County District Attorney.

Organization and Staff

The office comprises divisions for financial audit, performance audit, information technology audit, and special investigations that work with professional associations including the American Institute of Certified Public Accountants, the Association of Government Accountants, and the Institute of Internal Auditors. Personnel include Certified Public Accountants with credentials from organizations like the AICPA and staff trained in standards from the Yellow Book and the COSO framework. The office interacts with human resources offices in state entities like the University System of Georgia and coordinates procurement reviews with the Georgia Department of Administrative Services.

Appointment and Tenure

The State Auditor is an elected statewide official subject to elections occurring concurrently with other statewide contests such as the Governor of Georgia and Secretary of State of Georgia races; tenure, term limits, and succession rules are established by the Georgia Constitution and state statutes enacted by the Georgia General Assembly. Vacancy procedures have involved appointments by the Governor of Georgia in historical instances, with confirmation or oversight references to bodies like the Georgia Senate and legislative audit committees such as the Joint Legislative Auditing Committee.

Notable Audits and Controversies

Reports have addressed controversies at entities including the Atlanta Public Schools, the Georgia Department of Transportation, the Georgia Lottery Corporation, and the University System of Georgia, occasionally prompting investigations by the Georgia Bureau of Investigation, civil actions in the Georgia Superior Court system, and legislative hearings before the Georgia House Committee on Governmental Affairs. High-profile audits have generated media coverage from outlets based in Atlanta, Savannah, and statewide press, and have influenced policy reforms enacted by the Georgia General Assembly and executive directives from the Governor of Georgia.

Relationship with Other State Agencies

The auditor routinely coordinates with the Office of Planning and Budget, the Georgia Department of Revenue, the Georgia Department of Administrative Services, the Georgia Bureau of Investigation, and the Attorney General of Georgia to ensure audit findings lead to corrective actions. The office’s reports support oversight by the Georgia General Assembly, inform executive decision-making by the Governor of Georgia, and interplay with federal oversight from agencies like the U.S. Department of Health and Human Services and the Government Accountability Office on federally funded programs administered in Georgia (U.S. state).

Category:State constitutional officers of Georgia