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. Please note that an implementation date has not yet been determined, but it will be posted here as soon as it is finalized.
New Local Government Reporting Requirements -HB 244 Plain Language Summary: The Georgia General Assembly passed House Bill 244 (HB 244) during the 2025–2026 Regular Session, amending O.C.G.A. § 36-81-7, which governs the audit of financial affairs and transactions for local governments in Georgia.
Georgia General Assembly – HB 244
Questions?
Please email HB244@audits.ga.gov with any questions or concerns.