New Local Government Audit Requirements
During the 2026 legislative session, the Georgia General Assembly passed House Bill 244 (HB 244) — amending O.C.G.A. § 36-81-7 — to reduce the financial reporting burden on smaller local governments while preserving transparency and accountability.
During the 2026 legislative session, the Georgia General Assembly passed House Bill 244 (HB 244) — amending O.C.G.A. § 36-81-7 — to reduce the financial reporting burden on smaller local governments while preserving transparency and accountability.
The new law gives qualifying local governments the option to file under a regulatory basis reporting method in lieu of a full GAAP audit, raises the threshold for agreed-upon procedures reports, and establishes a new 90-day audit filing extension option with accountability provisions for local officials who fail to submit required documentation on time.
As information becomes available, we will update this page.
HB244 Plain Language Summary (coming soon)
Georgia General Assembly – HB 244
Questions?
Please email HB244@audits.ga.gov with any questions or concerns.