Fiscal Notes Retirement Certifications
Legislative Report Tax Incentive Evaluations
Special Examinations Tax Expenditure Report

Fiscal Notes

Fiscal notes are estimates of changes in state revenues or expenditures that would result from the passage of legislation. As required by O.C.G.A. § 28-5-42, they are completed and issued jointly by DOAA and the Office of Planning and Budget.

In consultation with state agencies and OPB, we analyze the legislation that impacts state expenditures. Contracted economists prepare the revenue estimate of bills with tax implications. 

Who can request a fiscal note? Georgia General Assembly members may submit a request for a fiscal note. Before the first day of a session, any member may request a fiscal note. During the session, only committee chairpersons may request a fiscal note for legislation assigned to their committee or likely to be assigned if the legislation has not yet been filed.

To request a fiscal note, attach a PDF of the bill and a request in an email to the following addresses: 

Are there any other requirements? 

  • Fiscal notes can only be produced on legislation drafted by the Office of the Legislative Counsel. We cannot create fiscal notes for any provisions not included in legislation containing an LC number. 
  • The legislation must be eligible for action in the current or next legislative session.

How can I obtain a completed fiscal note? To see completed fiscal notes, visit: 

For questions about fiscal notes, contact Matt Taylor or our fiscal note team members at

Legislative Report

The legislative report includes summaries of all performance audits, special examinations, and tax incentive reports released in the last three years. When applicable, the report also includes recommendations to address identified problems. Download Report

Lisa Kieffer is the director of our performance audit division and can be contacted at

Retirement Certifications

Under O.C.G.A. § 47-20-32, a retirement certification must be prepared for all legislation impacting retirement systems covered under Title 47 of the Official Code of Georgia Annotated. The State Auditor issues retirement certifications to determine whether the bills are “fiscal” or “nonfiscal” as defined in statute.

O.C.G.A. § 47-20-35 requires an actuarial investigation to be completed for all fiscal retirement bills being considered by the General Assembly to identify the legislation’s first year and total financial impact. DOAA works with the actuaries to ensure the information obtained is complete. 

O.C.G.A. 47-20-50.1 requires the State Auditor to issue a Concurrent Funding Report at the end of each biennial session to document whether the fiscal retirement bills passed by the Legislature were properly funded per O.C.G.A. 47-20-50.

Who can request a retirement certification? Any member of the General Assembly may request retirement certifications.

Are there any other requirements?  

  • Bills affecting retirement systems cannot be introduced until the State Auditor has issued a certification. 
  • ‘Fiscal Retirement Bills’ must be introduced in the first year of the biennial Session and cannot be passed by the Legislature until the second year of the Session. 
  • ‘Nonfiscal Retirement Bills’ may be introduced either year but must be introduced within the first 20 days of the Legislative Session. 
  • A new certification is required for any and all substitute versions of a retirement bill. 

How can I obtain a completed retirement certification?  To view published retirement certifications, please visit and enter the bill number. A retirement certification will be available for all official versions of the bill.

For questions about retirement certifications contact

Special Examinations

Special examinations are reports requested by the General Assembly and typically produced by performance auditors. The reports can cover a single state agency program or broader topics relevant to state decision-makers. Reports may assess program efficiency, whether a program or state goals and objectives are being met or explain complex state operations and impacts without an evaluation.  

Special examination requests:  Per O.C.G.A. § 50-6-4, the Governor, House Appropriations Committee, and Senate Appropriations Committee each may request special examinations.  

Requests are typically submitted to the State Auditor in April

How can I obtain a completed special examination?  A list of completed special examinations can be found here. Special examinations are categorized as a type of performance audit on our website. 

Lisa Kieffer is the director of our performance audit division and is responsible for special examinations. She can be contacted at

Tax Incentive Evaluations

Tax incentive evaluations detail the net changes in state revenue, state costs, economic activity, and public benefit from a wide range of tax provisions that provide specific benefits to taxpayers. Provisions that may be reviewed include credits, deductions, exemptions, and exclusions. The provisions may impact income, sales, or premium taxes. 

Tax incentive evaluations: Per O.C.G.A. § 28-5-41.1, chairpersons of the House Ways and Means Committee or Senate Finance Committee may each request up to five annual analyses. 

Requests must be submitted to the State Auditor by May 1. 

How can I obtain a completed tax incentive evaluation?  We have a webpage dedicated to tax incentive evaluations here.  

They can also be found through report search results here. Tax incentive evaluations are categorized as a type of performance audit on our website.

Matt Taylor is responsible for coordinating the completion of tax incentive reports. He can be contacted at

Tax Expenditure Report

O.C.G.A. §45-12-75 requires the Tax Expenditure Report to be issued annually concurrently with the release of the Governor’s Budget Report. The report aims to list all tax expenditures and the estimated tax revenue forgone for three years. The Department of Audits and Accounts contracts with the Fiscal Research Center of Georgia State University to compile the data required for the report.

How can I obtain a copy of the report?Upon release, the report is posted on the Open Georgia Website. Click here to access the report.

Can’t find what you need? We’re here to help.