Non Profit & Local Government Section


The Non Profit & Local Government Section is responsible for review of annual audit reports of

These reviews are statutorily mandated as established in the Official Code of Georgia Annotated (OCGA), Sections 50-20-4 (for nonprofit organizations), 36-81-7 (for local governments), and 50-8-38 (for regional commissions). State law also requires a review of the corrective action plan for all local governments whose audit report contains findings and recommendations. A comprehensive checklist is used to evaluate the audit reports and corrective action plans.

In addition, local retirement systems administered by counties, consolidated governments, municipalities, regional commissions and local authorities are required to biennially submit actuarial valuations and, in some cases, financial reports to the State Auditor's office. Based on the reports filed by the local retirement systems, a report to the Governor and the General Assembly on the condition and actuarial soundness of the systems is compiled. The report specifically addresses adherence to the Public Retirement Systems Standards Law, compliance with funding and reporting requirements, and identifies systems that have not met the minimum funding standards.  Current and prior year Reports on Local Retirement Plans can be viewed here.

Additional responsibilities of the State Auditor prescribed by State law:

  • preparation of fiscal notes (see OCGA Section 28-5-42) and retirement certifications (see OCGA Section 47-20-30, et. seq.) for the General Assembly
  • establishment of audit procurement policies for regional commissions, including follow up review to ensure policy compliance (OCGA Section 50-8-38).

Fiscal notes are objective statements from the State Auditor and the Director of the Office of Planning and Budget estimating the anticipated financial impact of proposed legislation. Fiscal notes are not prepared for all bills, only those requested by a legislator, and generally must be completed within five days after a request is received. Retirement certifications are prepared as requested by the House and Senate Retirement Committees on proposed legislation affecting any public retirement system. The retirement certifications identify, based on actuarial investigations performed by contracted actuaries, the cost of any fiscal retirement bills. Following the second year of the Legislature's biennial session, the State Auditor must submit to the Secretary of State, a report indicating, for each fiscal retirement bill signed by the Governor, whether provision was made to fund the bill in the coming fiscal year. Finally, State law requires the State Auditor to establish policies and procedures for procurement of audit services for regional commissions and to review the audit procurement process to determine compliance with established policies and procedures.

Local Government Audits

Nonprofit Organization Audits