(a) If the auditor’s report is not excepted to, the court shall frame a judgment or decree thereon as may be proper.
§ 9-7-21.Court to frame judgment or decree
Chapter 7. Auditors · Last amended 1933 · Last verified July 17, 2026
In one sentenceDirects the court to enter judgment straight from the auditor’s report when no one excepts to it, and, when exceptions are filed, to enter judgment reflecting the report as modified by whatever the court or jury decided, unless the outcome instead requires recommitment.
Full Text of § 9-7-21
(b) If exceptions are filed, after the same have been considered and passed upon by the court or the jury, or both, as the case may be, the court shall order a judgment or a decree in accordance with the report and the changes made by the court or the jury, unless the same shall require a recommitment.
Plain-English Summary
This section closes the loop on the auditor process by telling the court how to turn a report into a judgment. Subsection (a) covers the simple case: if the auditor’s report is not excepted to, the court frames a judgment or decree on it as may be proper — the report becomes the judgment once the exceptions window in 9-7-14 closes without anyone challenging it.
Subsection (b) covers what happens when exceptions were filed and resolved, whether by the judge on exceptions of law under 9-7-16, by a jury on exceptions of fact under 9-7-17, or both. Once those exceptions have been considered and passed upon, the court orders a judgment or decree in accordance with the report and the changes made by the court or the jury.
That outcome isn’t automatic in every case — the section carves out situations where the results instead require a recommitment under 9-7-13, sending the matter back to the auditor rather than straight to judgment.
Frequently Asked Questions
What happens if no one files exceptions to the auditor’s report?
The court frames a judgment or decree on the report as may be proper.
What happens once exceptions have been considered and decided?
The court orders a judgment or a decree in accordance with the report and the changes made by the court or the jury.
Who might make the changes reflected in the final judgment?
The court, the jury, or both, depending on whether the exceptions were of law or of fact.
Is judgment always entered right after exceptions are resolved?
Not always — the text excludes cases where the result requires a recommitment instead.
Does this section itself decide the exceptions?
No — it only directs the court to frame judgment based on results reached under the earlier exceptions provisions.
Amendment History
Ga. L. 1894, p. 123, § 21; Civil Code 1895, § 4601; Civil Code 1910, § 5147; Code 1933, § 10-407.
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: judgment on auditor report georgiacourt decree after auditor exceptions georgiaunexcepted auditor report judgment georgiafinal judgment auditor process georgia