Ga. Code § 20-2B-6
The education savings authority shall maintain a system of accounts in accordance with generally accepted accounting procedures and standard accounting procedures and systems established by the state, where applicable, which shall, among other things, properly identify and account for all funds received by the education savings authority, the source of such funds, and all expenditures of the education savings authority. Agency, federal, and other funds of the education savings authority determined to be available for such purposes may be used to pay expenses and operating costs incurred by the education savings authority, including payments to the commission to defray expenses and operating costs of the education savings authority or to be paid by the commission for or on behalf of the education savings authority. No funds of the education savings authority shall lapse to the state as of the close of any fiscal year.
OCGA § 20-2B-6