Home DOAA
 
Audit and Accounting Resource Library

Georgia Audit Related Resources:

 

Nonprofit and Local Government Newsletter

August 2021 edition of our newsletter featuring some current and upcoming items concerning local governments and nonprofit organizations.

Revenue Recognition for Coronavirus Relief Funds for Local Governments in Georgia

Guidance for revenue recognition criteria for coronovirus relief funds. 

Uniform Chart of Accounts (new 4th edition)

The Fourth Edition of the Uniform Chart of Accounts (UCOA) for Local Governments was approved by the State Auditor and adopted by the DCA Board at the May 2020 meeting. The UCOA Fourth Edition is available for download in PDF format from the Deparment of Community Affairs website at the link above. 

Local Government Audit Office Review Checklist

The Department of Audits and Accounts uses this checklist to review the local government's audited financial statements.  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.

Local Government Audit Report Transmittal Form

DOAA sends 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 to be sure that the appropriate people get the information needed. When you submit your audit report please complete and include the DOAA Local Government Audit Report Transmittal Document.

 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.

Major Fund Test

Excel spreadsheet template for calculating major fund thresholds.

´╗┐Agreed-Upon Procedures Work Program

Work Program for Agreed-Upon Procedures for Local Governments updated as of November 2020.

´╗┐Sample Report for Agreed-Upon Procedures

            Sample report for agreed-upon procedures for Local Governments updated as of August 2021.

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.

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.

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.

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.