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Agreed Upon Checklist Instructions
 

Prepared By:

State of Georgia
Department of Audits and Accounts
Local Government Section
270 Washington Street, SW, Suite 1-156
Atlanta, Georgia 30334-8400
Telephone: (404) 656-9145
Facsimile: (404) 651-5608
locgov

 


 

    1.  
    Enter Government Name and Fiscal Year End on Cover Page.
         
    2.  
    Complete the Summary of Expenditures/Expenses on Cover Page.
         
    3.  
    Indicate on Cover Page if a Corrective Action Plan is required to be submitted.  According to the Official Code of Georgia Annotated, “(i)n addition to the audit report, the local unit of government shall forward to the state auditor, within 30 days after the audit report due date, written comments on the findings and recommendations in the report, including a plan for corrective action taken or planned and comments on the status of corrective action taken on prior findings.  If corrective action is not necessary, the written comments should include a statement describing the reason it is not.
         
    4.  
    For each item cited in the Checklist, indicate whether the statement is correct (by placing a “C” in the far right column), incorrect (by placing an “I” in the far right column) or not applicable (by placing an “N/A” in the far right column).  If explanatory comments are needed, they can be added in the margin beside the appropriate item or referenced to a footnote at the bottom of the page.
         
    5.  
    Return the completed checklist to the Department of Audits, Local Government Audit Section with one copy of the Report of Local Government Finances (report required by the Georgia Department of Community Affairs), the Report of Agreed-Upon Procedures, and the Report on Compliance with State Laws and Regulations.
         
    6.  
    If there are any questions concerning the content of the Checklist, call the Local Government Audit Section at (404) 656-9145.
         
        Form L-210
        Updated 1/97