All evidence offered but deemed inadmissible by the auditor shall nevertheless be reported by the auditor; and if, upon exception filed to his ruling thereon, the evidence is adjudged to be admissible, the same may be considered upon the trial of exceptions of fact.
§ 9-7-10.Contents of report — Evidence deemed inadmissible
Chapter 7. Auditors · Last amended 1933 · Last verified July 17, 2026
In one sentenceRequires the auditor to report evidence he ruled inadmissible along with everything else, so that if a party excepts to that ruling and the evidence is later adjudged admissible, it can still be considered when the exceptions of fact are tried.
Full Text of § 9-7-10
Plain-English Summary
This section preserves evidence the auditor kept out. Rather than letting an inadmissibility ruling erase excluded material from the record, the auditor must still report all evidence offered, even the evidence deemed inadmissible — much like an offer of proof preserves excluded testimony for later review.
That preservation has a purpose. If a party excepts to the auditor’s ruling and the evidence is later adjudged admissible, the section allows that evidence to be considered upon the trial of exceptions of fact — feeding it into the jury proceedings described later in this chapter.
Nothing here makes excluded evidence automatically usable. It stays out of consideration unless a party files an exception to the ruling and prevails on the question of admissibility; the reporting requirement keeps that path open rather than closing it off at the auditor’s hearing.
Frequently Asked Questions
What happens to evidence the auditor rules inadmissible?
It must still be reported by the auditor along with everything else.
Why would excluded evidence need to be preserved in the auditor’s report?
So that if a party excepts to the exclusion ruling and the evidence is later adjudged admissible, it can be considered when the exceptions of fact are tried.
Does inadmissible evidence get considered automatically just because it is in the report?
No — it becomes usable only if a party excepts to the ruling and the evidence is adjudged admissible; otherwise it remains excluded.
Who determines whether excluded evidence should have been admitted?
The determination comes through the exceptions process, triggered when a party files an exception to the auditor’s ruling on admissibility.
What is the practical effect of this reporting requirement?
It prevents an evidentiary ruling from being lost — the excluded evidence stays in the record so it can still matter if the ruling turns out to be wrong.
Amendment History
Ga. L. 1894, p. 123, § 6; Civil Code 1895, § 4586; Civil Code 1910, § 5132; Code 1933, § 10-202.
Source & verification. Section text and amendment history are
reproduced verbatim from the Official Code of Georgia Annotated, published by the
Official Code of Georgia Annotated, Georgia Code Revision Commission / LexisNexis. Last verified July 17, 2026.
· Official source
Also known as: inadmissible evidence auditor report georgiaexception to auditor evidentiary ruling georgiaauditor excluded evidence georgiapreserving evidence auditor report georgia