Each fund established under this article shall have an annual audit of its books and accounts performed by a certified public accountant. Such audit shall be conducted in accordance with generally accepted accounting principles. A copy of such audit shall be made available to fund members. 890 20-2-2019 ELEMENTARY & SECONDARY EDUC. 20-2-2041 History. Code 1981, § 20-2-2019, enacted by Ga. L. 1986, p. 1172, § 1. 20-2-2020. Sovereign immunity not waived.