Georgia Code Title 30. Handicapped Persons § 30-9-12

(a) If the board creates the Georgia ABLE Program Trust Fund pursuant to Code Section 30-9-8, the board shall prepare or cause to be prepared an annual report setting forth in appropriate detail an accounting of the Georgia Able Trust Fund at the close of each fiscal year. Such report shall be submitted to the Governor, the President of the Senate, and the Speaker of the House of Representatives. In addition, the board shall make the report available to account contributors and designated beneficiaries in the trust fund upon written request and may charge a reasonable fee for such report. The accounts of the trust fund shall be subject to annual audits by the state auditor or his or her designee.

(b) Statements shall be provided to each designated beneficiary at least four times each year within 30 days after the end of the quarterly period to which a statement relates. The statement shall identify the contributions made during the preceding quarter, the total contributions made to the account through that quarter, the value of the account on the last day of that quarter, distributions made during that quarter, and any other information that the state treasurer requires to be reported to the designated beneficiary.