GeorgiaHB 7542025-2026 Regular SessionHouseWALLET

Catoosa County; Board of Education; require an internal audit function and establish position of internal auditor

Sponsored By: Mitchell Horner (Republican)

Signed by Governor

Intragovernmental CoordinationState and Local Governmental OperationsLocal Bill

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Regular audits and public school reports

The internal auditor does performance and financial audits on one- and five-year schedules. Audits check legal authorization, compliance, use of money and property, program results, reports and internal controls, and signs of fraud or abuse. The auditor gets immediate access to all books, records, automated data, property, and facilities. Vendor contracts must let the auditor see related records and property bought with school funds. The auditor may brief the board in closed executive sessions and speak after the superintendent’s reports. The auditor sends a yearly report to the board and to each state lawmaker for the district. Audit reports are open for public inspection or copying at a reasonable cost. These rules end July 1, 2030.

Catoosa schools start internal audit office

The law requires Catoosa County schools to run an internal audit office. The board appoints the internal auditor from names sent by the district’s state lawmakers. The auditor may be a board employee or the account manager of a hired firm. The board pays all costs from local funds. The auditor must be a CIA or CPA with at least five years of experience, does not have to live in the district, and cannot take part in partisan politics. With board approval and within budget and personnel rules, the auditor may hire or remove staff. These rules end July 1, 2030.

Sponsors & Cosponsors

Sponsor

  • Mitchell Horner

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 211 • No: 0

Senate vote 3/28/2025

LOCAL CONSENT CALENDAR

Yes: 53 • No: 0

House vote 3/21/2025

Local Calendar

Yes: 158 • No: 0

Actions Timeline

  1. House Date Signed by Governor

    5/14/2025House
  2. Act 322

    5/14/2025
  3. Effective Date

    5/14/2025
  4. House Sent to Governor

    4/7/2025House
  5. Senate Committee Favorably Reported

    3/28/2025Senate
  6. Senate Passed/Adopted

    3/28/2025Senate
  7. Senate Read and Referred

    3/25/2025Senate
  8. House Committee Favorably Reported

    3/21/2025House
  9. House Third Readers

    3/21/2025House
  10. House Passed/Adopted

    3/21/2025House
  11. House Second Readers

    3/13/2025House
  12. House First Readers

    3/11/2025House
  13. House Hopper

    3/10/2025House

Bill Text

  • HB 754/AP* (v4)

Related Bills

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