Defendants also assert that the Court should ignore Brooks's affidavit testimony regarding certain account balances allegedly owed to NMAC by Mr. Doll and several of his companies under promissory notes and related guaranties, as well as amounts due to NMAC for certain contractor expenses. Citing Taquechel v. Chattahoochee Bank, 260 Ga. 755, 756, 400 S.E.2d 8, 9 (1991), Defendants argue that the affidavit is insufficient because NMAC failed to attach "account statements" to the affidavit. Defs.' Resp. to Pl.'s Mot. for Summ. J. 4, ECF No. 58. Even if Taquechel were applicable to this federal evidentiary issue, it does not stand for the proposition that "account statements" must be attached in support of an affidavit regarding outstanding loan balances. It stands for the proposition that an affidavit is insufficient if records relied on and referred to in the affidavit are not attached to the affidavit or included in the record.

"Where records relied upon and referred to in an affidavit are neither attached to the affidavit nor included in the record and clearly identified in the affidavit, the affidavit is insufficient." Taquechel v. Chattahoochee Bank , 260 Ga. 755, 756 (2), 400 S.E.2d 8 (1991) (citation and punctuation omitted). "Since the records were not attached to the [expert's] affidavit or otherwise identified by their location in the evidence admitted of record, the references to these records cannot be used to contest the summary judgment motion."

The affidavit also “recited that it was based in part on bank records, and it is clear from the context that the portion of the affidavit which set out the amount owed by [Costa and Achecar] was based on bank records.” Taquechel v. Chattahoochee Bank, 260 Ga. 755 , 756 (2) (400 SE2d 8 ) (1991) (citation omitted). An affidavit that refers to bank records to establish the amount owed on a debt must attach those records.

Although the dissent assumes that Felker obtained the knowledge from bank records, Felker neither identified any records as the source of his knowledge nor attached to his affidavit any records addressing the name change or the merger. See Taquechel v. The Chattahoochee Bank, 260 Ga. 755, 756(2), 400 S.E.2d 8 (1991) (finding affidavit insufficient where it was based in part on records that were neither attached to affidavit nor included in record and clearly identified by affidavit). Nor does his affidavit establish a basis for the admission of any such unidentified documents as business records.

See League v. Citibank, 291 Ga.App. 866, 869(2), 663 S.E.2d 266 (2008) (summary judgment for creditor affirmed where creditor produced evidence that the debtor requested and obtained the account, accumulated a balance and did not pay); Davis v. Discover Bank, 277 Ga.App. 864, 627 S.E.2d 819 (2006) (summary judgment for creditor affirmed where creditor produced evidence that a credit card was issued to the debtor along with a document providing that if he used the card he accepted the agreement, statements in the debtor's name that were mailed to the debtor and not returned, and an account statement showing the balance due); Roberson v. Ocwen Fed. Bank, 250 Ga.App. 350, 352(2), 553 S.E.2d 162 (2001) (creditor was entitled to summary judgment in action on credit card account where it proved written executed agreement, terms of agreement and balance due). See Taquechel v. Chattahoochee Bank, 260 Ga. 755, 756(2), 400 S.E.2d 8 (1991). 9. Intl. Business Consulting v. First Union Nat. Bank, 192 Ga.App. 742–743, 386 S.E.2d 400 (1989) (citation and punctuation omitted).

See League v. Citibank, 291 Ga. App. 866, 869 (2) ( 663 SE2d 266) (2008) (summary judgment for creditor affirmed where creditor produced evidence that the debtor requested and obtained the account, accumulated a balance and did not pay); Davis v. Discover Bank, 277 Ga. App. 864 ( 627 SE2d 819) (2006) (summary judgment for creditor affirmed where creditor produced evidence that a credit card was issued to the debtor along with a document providing that if he used the card he accepted the agreement, statements in the debtor's name that were mailed to the debtor and not returned, and an account statement showing the balance due); Roberson v. Ocwen Fed. Bank, 250 Ga. App. 350, 352 (2) ( 553 SE2d 162) (2001) (creditor was entitled to summary judgment in action on credit card account where it proved written executed agreement, terms of agreement and balance due). See Taquechel v. Chattahoochee Bank, 260 Ga. 755, 756 (2) ( 400 SE2d 8) (1991). FIA's affidavit referred to a credit card agreement, which agreement was attached thereto as Exhibit 1. The agreement, which was dated 2006, provided that its terms applied to the user of the account; the agreement further provided that as a result of a merger, the Bank of America account would be issued and administered by FIA.

Casey v. North Decatur Courtyards c. Assn., 213 Ga. App. 190, 191-192 (2) ( 444 SE2d 361) (1994). When records relied upon and referred to in an affidavit are neither attached to the affidavit nor included in the record, the affidavit is insufficient. Taquechel v. Chattahoochee Bank, 260 Ga. 755, 756 (2) ( 400 SE2d 8) (1991); Watson v. Ga. State c. Credit Union, 201 Ga. App. 761 (1) ( 412 SE2d 286) (1991).Mountain Bound v. Alliant Food Service, 242 Ga. App. 557, 560 (3) ( 530 SE2d 272) (2000).

(Citation omitted.) Taquechel v. Chattahoochee Bank, 260 Ga. 755, 756 (2) ( 400 SE2d 8) (1991). Accord Watson v. Ga. State Dept. of Ed. Credit Union, 201 Ga. App. 761 (1) ( 412 SE2d 286) (1991).

See Intl. Biochemical Indus, v. Jamestown Mgmt. Corp., 262 Ga. App. 770, 776 (3) ( 586 SE2d 442) (2003) ("It is not necessary that the affiant personally control or personally make the entries to the documents for the business records exception to apply") (citation omitted). Compare Taquechel v. Chattahoochee Bank, 260 Ga. 755, 756 (2) ( 400 SE2d 8) (1991) (affidavit is insufficient where records referred to in affidavit are neither attached to affidavit nor included in record and clearly identified in affidavit). See Davis v. Discover Bank, 277 Ga. App. 864-865 ( 627 SE2d 819) (2006) (court may properly consider affidavits of plaintiffs "legal placement account manager" and of "team leader" to establish terms of agreement and amount of debt).

Likewise, "[w]here records relied upon and referred to in an affidavit are neither attached to the affidavit nor included in the record and clearly identified in the affidavit, the affidavit is insufficient. [Cit.]" Taquechel v. The Chattahoochee Bank, 260 Ga. 755, 756 (2) ( 400 SE2d 8) (1991). Here, however, the Mastro affidavit relates to Cox's default on the loan owed to U.S. Markets, a fact of which Mastro as general manager of the company would have personal knowledge.