§ 2-51. Audits.

The commission shall on or before the 31st day of the month following the end of each fiscal year employ a certified public accountant for the making of an annual continuous audit of county finances and financial records. The accountant so employed shall be paid out of county funds, and shall perform a complete audit of the financial records of the county for the ensuing year, pointing out any irregularities found to exist, and reporting the results of such audit to the commission at least quarterly. Each quarterly and annual report submitted to the commission shall be filed with the department of finance and be made available to public inspection as other records in such office. The commission shall cause to be published in the official organ of Cobb County and posted at the courthouse door a statement of the financial condition of the county as of December 31 and June 30 of each year. Said accountant shall transmit to the grand jury of the superior court of Cobb County a copy of each quarterly and annual report furnished by him to the commission.

(1964 Ga. Laws (Ex. Sess.) (Act No. 22), page 2075, § 21; 1965 Ga. Laws (Act No. 57), page 2192, § 6)