Entity Determinations
Prepared By:
State of Georgia
Department of Audits and Accounts
Nonprofit and Local Government Audits
270 Washington Street, S.W., Room 1-156
Atlanta, Georgia 30334-8400
Telephone: (404) 656-2180
Facsimile: (404) 656-5608


Local governments are required to consider which potential component units should be included in their reporting entity for financial reporting purposes.  To assist, the Department of Audits and Accounts has prepared guidance regarding the inclusion of certain component units in the local governments' audit reports.
Please contact the Nonprofit and Local Government Audits Division with any questions or comments concerning these determinations or with topics for future entity determinations.
Due to limited resources, no entity determinations can be made for a potential component unit specific to a local government.  However, it is anticipated that additional entity determination reports will be issued in the future.



Entity Determination Reports Currently Available