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§ 9-7-15.Exceptions to matters outside record; certification by auditor or return with objections; application for mandamus; notice and hearing; effect of mandamus absolute

Chapter 7. Auditors · Last amended 1933 · Last verified July 17, 2026

In one sentenceFor exceptions resting on facts outside the written record, requires the auditor to certify them true within 40 days or return them with objections, and, if the auditor still will not certify through no fault of the party, lets the party seek a mandamus compelling certification, with a jury resolving any factual dispute.

Full Text of § 9-7-15

Text sizeJump to: (a) (b) (c)

(a) Exceptions as to any matter not appearing on the face of the record, in the transcript of the evidence and proceedings, or in the report itself, shall be certified to be true by the auditor within 40 days after the report is filed. If the auditor determines that any such exception is not true or does not contain all of the necessary facts, he shall return the same within ten days to the party or his attorney with his objections in writing. If these objections are met and removed within ten days, he may then certify the same, specifying the cause of delay.
(b) If for any cause the exceptions are not certified by the auditor, without fault of the party or his attorney, the party or his attorney may apply to the judge of the superior court within 30 days from the tendering of the exceptions and on petition obtain a mandamus nisi directed to the auditor.
(c) The petition for a mandamus nisi shall set out a substantial copy of the exceptions, and shall be verified by the party or his counsel, or supported by other proof as to the truth of the facts stated therein. The mandamus nisi shall be served upon the auditor within ten days after the same is signed by the judge and shall be made returnable not more than 30 days after signing. The opposite party shall have notice of the time and place of hearing the mandamus nisi and may resist the application for a mandamus absolute. If there is a traverse filed to the answer, the same shall be determined by a jury. If the mandamus is made absolute, the order shall have the effect, to that extent, of amending the report of the auditor.

Plain-English Summary

Some exceptions rest on matters not appearing on the face of the record, in the transcript of evidence, or in the report itself — facts about what happened that the written record does not capture on its own. This section requires the auditor to certify those exceptions as true within 40 days after the report is filed. If the auditor thinks an exception is untrue or incomplete, the auditor must return it within ten days with written objections; a party who fixes those objections within ten days can then get the exception certified, with the auditor noting the cause of the delay.

Subsection (b) supplies a backstop for a stalled certification. If, through no fault of the party or the party’s attorney, the exceptions still are not certified, the party can apply to the superior court judge within 30 days of tendering the exceptions and petition for a mandamus nisi directed at the auditor.

Subsection (c) walks through that mandamus procedure: the petition must substantially copy the exceptions and be verified or otherwise proven true, the auditor must be served within ten days of the judge signing the writ, and the hearing must be returnable within 30 days. The opposing party gets notice and can resist the mandamus absolute, any disputed facts go to a jury on a traverse, and a mandamus made absolute amends the auditor’s report to that extent.

Frequently Asked Questions

What kind of exceptions require certification by the auditor under this section?

Exceptions as to any matter not appearing on the face of the record, in the transcript of the evidence and proceedings, or in the report itself.

How long does the auditor have to certify such an exception as true?

40 days after the report is filed.

What happens if the auditor thinks an exception is untrue or incomplete?

The auditor returns it within ten days with written objections; if the objections are met and removed within ten days, the auditor may then certify it, specifying the cause of delay.

What can a party do if the auditor still won’t certify an exception, through no fault of the party?

Apply to the superior court judge within 30 days of tendering the exceptions and petition for a mandamus nisi directed at the auditor.

What happens if the mandamus is made absolute?

The order amends the auditor’s report to that extent.

Amendment History

Ga. L. 1894, p. 123, §§ 10, 11; Civil Code 1895, §§ 4590, 4591, 4592; Civil Code 1910, §§ 5136, 5137, 5138; Code 1933, §§ 10-302, 10-303, 10-304.

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
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