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Bill

HB 754

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

2025-2026 Regular Session Introduced by Mitchell Horner

Georgia law now requires Catoosa County schools to hire an internal auditor to independently review financial operations and compliance across the district.

Effective Date
0
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Bill Summary · HB 754

Legislative bill overview

HB 754 requires the Catoosa County Board of Education to establish an internal audit function and create a dedicated position of internal auditor. The bill mandates that this internal auditor will be responsible for conducting independent audits of the school district's financial operations, compliance, and internal controls.

Why is this important

Internal auditors serve as a check on financial management and operational efficiency within large public institutions. For a school district, this position can help identify financial irregularities, ensure proper use of taxpayer funds, and strengthen accountability—particularly important given that education budgets typically represent significant local government expenditures.

Potential points of contention

  • Cost concerns: Creating a new full-time position adds payroll expenses to the school district budget, which could impact resources available for classroom instruction or other priorities
  • Redundancy questions: Georgia school districts already undergo annual external audits by independent firms; some may argue an internal auditor duplicates oversight efforts
  • Implementation flexibility: The bill is specific to Catoosa County only, raising questions about whether similar measures should apply uniformly to other districts or whether this sets a precedent for mandated administrative positions

Compiled from official sources — confirm details with the bill’s official record.

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