School Finance Oversight

The Georgia General Assembly passed two companion bills in 2026 — House Bill 1164 (HB 1164) and Senate Bill 472 (SB 472) — that substantially expand the Georgia Department of Audits and Accounts’ (DOAA) authority over the financial oversight of local school systems and state charter schools. Together, these laws create new tools to identify fiscal problems earlier, intervene when needed, and hold school officials accountable.
Local Boards of Education; audit findings or findings by the state auditor of financial mismanagement or misconduct; provide for the suspension of members
Education; require State Board of Education to appoint an audit committee
Two pieces of legislation passed during the 2026 Georgia General Assembly session significantly expand DOAA's
oversight of local school systems and state charter schools. Every school system finance team needs to be aware of
these changes — some provisions are already in effect.

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