Any refund which, for any reason, cannot be delivered to the original contributor due to a lack of forwarding address shall be treated as excess funds and only expended in a manner authorized for disposition of excess funds.
Ga. Comp. R. & Regs. R. 189-5-.04
O.C.G.A. Secs. 21-5-6, 21-5-30, 21-5-33, 21-5-41, 21-5-43.