Pensions - Special Funding Situations and County Health Department Information
Includes information and guidance for special funding situations (Sheriffs’, police officers (POAB), Firefighters, Magistrate Judges, Probate Judges, etc.) and county health departments.
Local Government Audit Office Review Checklist (12/15)
The Department of Audits and Accounts will use this checklist to review the local government's audited financial statements for fiscal years ending on or after June 30, 2015. The State Auditor encourages the use of this checklist by local government finance officers and independent auditors.
Local Government Audit Office Review Checklist - Addendum for Cost Sharing Pension Plans
Checklist for use with reports that contain cost sharing pension plans in accordance with GASBS 68.
The Local News - August 2014 Edition
Our first issue of an occasional e-newsletter about topics of interest to local governments.
Local Government Audit Report Transmittal Form
We are now sending the results of our reviews of local government audit reports by e-mail. We need your help in collecting contact information for your government's officials and CPAs. Please fill out and include this form when submitting your audit report.
Local Government Audit Report Collection System Instructions
Local governments are strongly encouraged to submit audited financial statements electronically using our Local Government Audit Report Collection System.
Common Reporting Deficiencies
A listing of commonly cited items noted during our reviews.
Major Fund Test
Excel spreadsheet template for calculating major fund thresholds.
Listing of Noncompliant Local Governments
This is the most recent listing of local governments not in compliance with report submission requirements to the Department of Audits and Accounts. This listing includes the names of these local governments and the reason for their noncompliance, referencing the applicable provision in the Official Code of Georgia.
Official Code of Georgia
The Official Code of Georgia is the codification of general laws of the State of Georgia which are currently in force (searchable by keyword or code section).
Georgia Law on Local Government Audits
The Official Code of Georgia Annotated, Section 36-81-7, contains requirements relating to audits of local governments.
Georgia Law on Local Government Budgets
The Official Code of Georgia Annotated, Section 36-81-2 through 36-81-6 contains requirements relating to budgets of local governments.
Georgia Law on Audit of Special Purpose Local Option Sales Tax (SPLOST)
The Official Code of Georgia Annotated, Section 48-8-121, contains requirements relating to audits of Special Purpose Local Option Sales Tax proceeds received by local governments.
Attorney General’s Official Opinion on Special Purpose Local Option Sales Tax Interest Earnings
On May 17, 2001, the Attorney General issued an official opinion requiring that interest earned on SPLOST becomes part of the tax proceeds in the SPLOST fund and must be used for the purpose(s) specified in the SPLOST resolution or ordinance.
Georgia Law on Certification of 9-1-1 Expenditures
The Official Code of Georgia Annotated, Section 46-5-134, contains requirements relating to local governments collecting or expending any 9-1-1 charges or wireless enhanced charges.
Grant Certification Form
House Bill 1364 of the 1998 Session of the General Assembly, as modified by House Bill 561 of the 2003 Session, requires each grant of state funds to a local government from the Governor's Emergency Fund or from a special project appropriation shall be conditioned upon the receipt by the State Auditor of a properly completed grant certification form. One grant certification form should be prepared for each grant awarded to the local government. An independent auditor must certify grant awards that exceed $5,000. This link includes the grant form, instructions, and auditor's certification in Excel format.
Guidelines for Preparation of Requests for Proposals
This publication is intended for use by all local governmental entities, including cities, counties, and school districts, as well as state government agencies and Regional Development Centers in procuring quality audit services.
Request for Proposals (RFPs)
This Request for Proposals shell is designed for use by all governmental entities soliciting proposals for audit services. (Updated June 2015.) If you have any difficulties downloading this document, you can also request the file via e-mail by sending a request to
Local governments are required to consider which potential component units should be included in their reporting entity. To assist, the Department of Audits and Accounts has prepared guidance regarding the inclusion of certain component units.
Work Program for Agreed Upon Procedures (updated February 2004)
Local governments may engage a Certified Public Accountant to perform the Agreed Upon Procedures. The State Auditor has established this work program to ensure statutory compliance.
Agreed Upon Procedures Checklist (updated October 2011)
The Department of Audits and Accounts will use this checklist to ensure the local government satisfied the reporting requirements specified in the Work Program for Agreed Upon Procedures. Therefore, the State Auditor encourages the use of this checklist by local government finance officers and independent certified public accountants.
Agreed Upon Procedures Checklist Instructions
Instructions for completion of the Agreed Upon Procedures Checklist.
Compliance Auditing in Georgia Counties and Municipalities
Compliance Auditing in Georgia Counties and Municipalities published by the Carl Vinson Institute of Government. Includes a legal summary of finance-related provisions in the Official Code of Georgia Annotated that affect cities and counties followed by a comprehensive compliance checklist of questions. Also included are an updated introduction, selected bibliography, index, and listings of required audit reports and relevant organizations.