§ 2-212. Access to records and property.

(a)

All county officers and employees shall allow the county auditor immediate access to any and all books, records, documents, personnel, processes (including meetings) and other requested information, including automated data, pertaining to the business of the county and within their custody regarding powers, duties, activities, organization, property, financial transactions, contracts, and methods of business required to conduct an audit or other official duties. In addition, such officers and employees shall provide access for the auditor to inspect all property, equipment and facilities within their custody. Further, all contracts with outside contractors, vendors and agencies shall include an audit clause to provide for the county auditor's access to all records, and those of their subcontractors, needed to verify compliance with the terms specified in the contract. The county auditor shall not participate in any activity, decision or meeting that would impair independence of such auditor or violate applicable government auditing standards.

(b)

The county auditor shall not publicly disclose any information received during an audit that is considered confidential by nature by any local, state or federal law or regulation.

(c)

Any reports issued by the county auditor shall be made available for public inspection or copying pursuant to the Georgia Open Records Act.

(d)

In the event any county officer or employee shall fail to allow access to any requested information as required in this section, the county commission shall have the power to compel the production of said information by subpoena. If any person duly subpoenaed shall fail to allow access to said information, the county commission shall report such failure to any court of record or judge thereof, who may make such order as shall be proper as to the future production of any such information and who may, after due notice and opportunity to be heard, punish him or her for failure to comply therewith.

(Res. No. 2014-0297, 8-6-14)