Because the State Auditor is a member of the Georgia State Financing and Investment Commission, the Commission relies on a commercial auditing firm to prepare annual audits of the commission and also of the Georgia Education Authorities (Schools and University). This series consists primarily of correspondence between Commission officials and the auditors and copies of form letters sent to institutions to request the release of information (about litigation or accounts) necessary to conduct audits. Handwritten drafts of forms and letters, copies of some audit reports, and copies of financial statements make up a significant portion of this series. Copies of articles on accounting procedures are included because of a long-standing discussion about the commission's policy of keeping accounts on a cash rather than an accrual basis. This series is closely related to RGSGSERIES 10-1-9, Audit Reports, and 10-1-8, Official Documents Register. For a statement on the functions of the Commission, please see the beginning of this record group. Photocopies make up the bulk of this material. Printed audit reports and financial statements, yellow second sheets, and onionskin carbons are also common. Drafts of forms and letters are often written in longhand or shorthand on legal pads. This series has many duplicate copies of some of these reports and letters in their final form as well as several drafts. Although the records retention schedule for this series indicates that the series began in 1950, volume one begins with material from 1967.