Rule 120-2-40-.07. Financial Reporting; Annual Statements; Quarterly Statements
- (1) Each Agency shall annually, on or before the first day of March, file with the Commissioner a completed annual statement on forms as prescribed and provided by the Commissioner which relates the financial condition of the Agency and its authorized Fund(s) as of December 31 of the preceding year, certified by at least two (2) principal officers. The Commissioner may, for good cause, grant an extension of up to sixty (60) days for filing the annual statement required under this paragraph.
- (2) Each Agency shall, within forty-five (45) days after the close of the calendar quarter which ends the last day of March, June and September of each year, file with the Commissioner a completed quarterly statement on forms prescribed and provided by the Commissioner which relates the financial condition of the Agency and its authorized Funds. The requirements of this paragraph may be waived upon written request of the Commissioner.
Editor's Note: In accordance with Ga. Laws 1967, p. 618, (Ga. Code Ann., Section 3A-124), the contents of the following Rules are not filed with or published by the Secretary of State; only the name and designation is filed, printed, and distributed. These Regulations are on file in the office of the Comptroller General and are open for public examination and copying. (See Editor's Note, p. 88.03.)
Authority: O.C.G.A. §§ 20-2-2016, 33-2-9; 36-85-16, 50-13-21.
History. Original Rule entitled "Financial Reporting; Annual Statements; Quarterly Statements" was filed on April 10, 1987; effective April 30, 1987.
Amended: F. Aug. 4, 2025; eff. Aug. 24, 2025.