Local Government Compliance Dashboard FAQs
Other Frequently Asked Questions
Q1: How do I submit a report?
A1: Effective December 1, 2024, all audit reports must to be submitted using DOAA’s portal which can be accessed here: DOAA Portal.
Please note that after December 1, 2024, audits submitted via email or physical copies received in the mail will no longer be accepted.
Q2. How do I create a portal account?
A2. To set up an account, please follow the steps below. (Instructions are also provided on the Submissions Portal page.)
Account Set-up Steps:
- Create an Account: To submit your completed audits, you must create an account in our portal before December 1, 2024. Please access the DOAA Portal to begin the process.
- Submit Completed Audits: Once your account is created, you will be able to upload your completed audits for our review. Please note that we only accept completed audits. Do not submit “draft” reports, these will not be accepted and will result in the submission being delayed.
- Technical Support: If you encounter any issues with account creation or uploading files, our HelpDesk is available to assist. You can reach them at HelpDesk@audits.ga.gov.
NOTE: We recommend that you set your account up as soon as possible to avoid any submission delays.
Q3: What happens after I submit my report?
A3: Once a report is submitted through the DOAA portal, it goes through two processes: a screening and a desk review.
Screening Process: This process verifies the report meets the acceptance criteria outlined below. Reports are typically screened within six business hours of receipt (i.e., 8:00 am – 5:00 pm).
Acceptance Criteria:
- Correct report type in accordance with O.C.G.A §36-81-7:
- Local governments with a population exceeding 1,500 or expenditures of $550,000 or more must submit an Annual Audit of GAAP Financial Statements
- Local governments with a population of 1,500 or less and expenditures less than $550,000 have a choice of: Annual Audit or Biennial Audit of GAAP Financial Statements; or, annual agreed upon procedures (non-GAAP – specific state requirements).
- Audit conducted in accordance with Generally Accepted Government Auditing Standards
- Audit performed by a licensed CPA firm
- Audit report submitted is not a draft (i.e., signed and dated by auditor and no visible draft watermark)
- Audit does not contain an Adverse or Disclaimer of Opinion
Note: If a submitted report does not meet these criteria, it will show a status of Not Accepted in the dashboard.
Desk Review Process: This process is conducted to ensure the audit and reporting requirements for local governments have been met. This process confirms the audit report includes: Basic financial statements prepared in accordance with generally accepted accounting principles (GAAP) and disclosures mandated by state law, such as those related to SPLOST and Hotel/Motel Tax.
This process also verifies local government compliance with the following requirements when applicable:
- Grant certification reporting requirements (O.C.G.A §36-81-8.1 Grant-Information.docx)
- Defined Benefit Retirement Plan reporting requirements (O.C.G.A §47-1-5)
- Certification of 9-1-1 Expenditures requirements (Law-on-Certification-of-9-1-1-Expenditures.docx)
- Federal single audit requirements
When an audit report includes findings, written comments must be submitted within 30 days of the report’s due date. These comments are evaluated to ensure they outline corrective actions – taken or planned – and provide updates on prior findings.
The desk review is typically completed within 60 days of receiving the report. Any identified deficiencies are communicated to the local government for resolution.
Q4: What happens when a report is late?
A4: Local governments are identified as ineligible to receive state grant funds from the day after the report’s due date until it is submitted.
Q5: Who’s included in the dashboard?
A5: The dashboard provides compliance information for cities, consolidated city-county governments, counties, regional commissions, and towns. Note: For filtering purposes within the dashboard, the following applies:
- towns and cities are grouped together;
- consolidated city-county governments are categorized as “counties”; and,
- regional commissions are classified as “other local governments”.
Note: While DOAA maintains information regarding compliance status of local governments identified as other political subdivisions of the state, this information is not currently included in the dashboard; however, it is available upon request. Please contact Local Government – DOAA (ga.gov).
Q6: How can I regain my eligibility status?
A6: Check the Noncompliance Listing page in the dashboard to identify issues affecting your eligibility. Use the Local Government Search to filter the information specifically for your organization.
Your status, as reported on the Eligibility Status page, will update from “ineligible” to “eligible” once all noncompliance issues are resolved. This may involve submitting delinquent reports or addressing other audit or report deficiencies identified during the screening or desk review process.
Q7: Can I amend a report after it has been submitted?
A7: Yes. If you identify an error once a report has been submitted, please upload the amended report using the DOAA Portal.
Q8: What are the repercussions for noncompliance?
A8: Local governments that fail to submit an audit report or correct identified deficiencies are in violation of state law and become ineligible to receive state grant funds, as stipulated by O.C.G.A §36-81-7. Noncompliance may also require the repayment of previously awarded grant funds to the state.
Q9: Who’s identified as At-Risk?
A9: Local governments that have failed to submit a report to the State Auditor for 2 (or more) of the last 5 years are considered “At-Risk” of having records difficult to audit.
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