Resource Index
O.C.G.A. §50-6-32
Transparency in Government Act
Legislative Mandate
Posted for:
Updated:
1/28/2022
Section 2 – Title 13 Contractor Affidavit
Immigration Act
Required Immigration Affidavits
Posted for:
Updated:
12/31/2024
Section 2 – Title 13 Subcontractor Affidavit
Immigration Act
Required Immigration Affidavits
Posted for:
Updated:
12/31/2024
Section 2 – Title 13 Sub-subcontractor Affidavit
Immigration Act
Required Immigration Affidavits
Posted for:
Updated:
12/31/2024
Section 4 – Title 50 Application for Public Benefits Affidavit
Immigration Act
Required Immigration Affidavits
Posted for:
Updated:
12/31/2024
Guidance from Attorney General – 2013
Immigration Act
Applicable Georgia Laws and Guidance from Attorney General
Posted for:
Updated:
1/6/2025
O.C.G.A. §50-6-25
Architectural & Engineering Reporting
Legislative Mandate
Posted for:
Updated:
1/28/2022
Who We Are and What We Do
Performance Audits & Special Examinations
What to Expect
Posted for:
Updated:
11/13/2024
AICPA Standards
Technical Assistance
Standards
Posted for:
Updated:
1/14/2022
Government Accounting Standards Board
Technical Assistance
Standards
Posted for:
Updated:
1/14/2022
National Association of Auditors, Comptrollers, & Treasurers
Professional Organizations
Posted for:
Updated:
1/14/2022
Association of Governmental Accountants
Professional Organizations
Posted for:
Updated:
10/12/2021
National Legislative Program Evaluation Society
Professional Organizations
Posted for:
Updated:
10/12/2021
Georgia Fiscal Management Council
Professional Organizations
Posted for:
Updated:
2/17/2022
National Association of College and University Business Officers
Professional Organizations
Posted for:
Updated:
10/12/2021
Why Do We Need Strong Internal Controls?
Technical Assistance
Tools & Checklists
Posted for:
Updated:
10/12/2021
Auditor Request List
Audit Tools
Posted for:
Updated:
9/14/2022
*Full Audit Packet*
Financial Statement Preparation
Tools
Posted for:
Updated:
9/14/2022
Capital Assets
Financial Statement Preparation
Tools
Posted for:
Updated:
10/4/2022
Cash and Investments
Financial Statement Preparation
Tools
Posted for:
Updated:
8/26/2024
Capital Projects
Financial Statement Preparation
Tools
Posted for:
Updated:
10/4/2022
Fund Balance
Financial Statement Preparation
Tools
Posted for:
Updated:
10/4/2022
Long Term Liabilities
Financial Statement Preparation
Tools
Posted for:
Updated:
10/4/2022
Net Investment in Capital Assets
Financial Statement Preparation
Tools
Posted for:
Updated:
10/4/2022
2024 Complete Fund Financials Statement Packet
Financial Statement Preparation
Templates
Posted for:
Updated:
8/1/2024
2024 Governmental Fund Statements
Financial Statement Preparation
Templates
Posted for:
Updated:
3/12/2025
2024 Proprietary Fund Statements
Financial Statement Preparation
Templates
Posted for:
Updated:
8/1/2024
2024 Fiduciary Fund Statements
Financial Statement Preparation
Templates
Posted for:
Updated:
8/1/2024
Fund Financial Statement Guide
Financial Statement Preparation
Templates
Posted for:
Updated:
11/4/2022
Government-Wide Financial Statement Guide
Financial Statement Preparation
Templates
Posted for:
Updated:
9/13/2022
2024 Complete Schedules Packet
Financial Statement Preparation
Templates
Posted for:
Updated:
8/26/2024
2024 General Fund Budget vs Actual Schedule
Financial Statement Preparation
Templates
Posted for:
Updated:
8/1/2024
2024 Pension OPEB Schedules
Financial Statement Preparation
Templates
Posted for:
Updated:
8/1/2024
2024 QBE Schedule
Financial Statement Preparation
Templates
Posted for:
Updated:
8/1/2024
2024 Schedule of State Revenue
Financial Statement Preparation
Templates
Posted for:
Updated:
8/1/2024
2024 SPLOST Schedule
Financial Statement Preparation
Templates
Posted for:
Updated:
8/1/2024
2024 SEAD-OPEB Schedules
Financial Statement Preparation
Templates
Posted for:
Updated:
8/1/2024
Standard Notes to the Financial Statements
Financial Statement Preparation
Templates
Posted for:
Updated:
8/26/2024
School District Notes 2024
Financial Statement Preparation
Templates
Posted for:
Updated:
11/4/2024
MD&A Template
Financial Statement Preparation
Templates
Posted for:
Updated:
12/7/2021
State Compliance Procedures
Audit Tools
Posted for:
Updated:
10/12/2021
Reporting for Financial Irregularities – Statement of Actual Financial Operations Form
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
1/14/2022
Segregation of Duties Matrix
Technical Assistance
Tools & Checklists
Posted for:
Updated:
10/12/2021
Local Government Audit Office Review Checklist: Addendum for Cost Sharing Pension Plans
Technical Assistance
Tools & Checklists
Posted for:
Updated:
11/29/2021
Major Fund Test
Financial Statement Preparation
Tools
Posted for:
Updated:
11/29/2021
Local Government Audit Report Transmittal Form
Technical Assistance
Tools & Checklists
Posted for:
Updated:
11/30/2023
Agreed-Upon Procedures: Work Program
Technical Assistance
Tools & Checklists
Posted for:
Updated:
11/29/2021
Agreed-Upon Procedures: Sample Report
Technical Assistance
Tools & Checklists
Posted for:
Updated:
11/29/2021
Official Code of Georgia
Legislation & Statutory Requirements
Laws
Posted for:
Updated:
2/22/2024
Revenue Recognition for Coronavirus Relief Funds for Local Governments in GA
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
11/29/2021
Pensions – Special Funding Situations and County Health Department Information
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
11/29/2021
Statutes & Legislation
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
1/28/2022
Information on Grants
Legislation & Statutory Requirements
Grant Information
Posted for:
Updated:
11/29/2021
Grant Certification Form: No Subrecipient
Legislation & Statutory Requirements
Grant Information
Posted for:
Updated:
11/29/2021
Grant Certification Form: Designated Subrecipient
Legislation & Statutory Requirements
Grant Information
Posted for:
Updated:
11/29/2021
Subrecipient Affidavit
Legislation & Statutory Requirements
Grant Information
Posted for:
Updated:
11/29/2021
Instructions including Example Independent Accountant’s Report
Legislation & Statutory Requirements
Grant Information
Posted for:
Updated:
11/29/2021
Law on Local Governments
Legislation & Statutory Requirements
Laws
Posted for:
Updated:
11/29/2021
Law on Audit of Special Purpose Local Option Sales Tax (SPLOST)
Legislation & Statutory Requirements
Laws
Posted for:
Updated:
11/29/2021
Attorney General’s Official Opinion on Special Purpose Local Option Sales Tax Interest Earnings
Legislation & Statutory Requirements
Laws
Posted for:
Updated:
12/2/2021
Certification of 9-1-1 Expenditures: Law
Legislation & Statutory Requirements
Certification of 9-1-1 Expenditures
Posted for:
Updated:
2/22/2024
Uniform Chart of Accounts
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
11/29/2021
Certification of 9-1-1 Expenditures: Instructions
Legislation & Statutory Requirements
Certification of 9-1-1 Expenditures
Posted for:
Updated:
12/27/2022
Amended Legislation for Non-Profit Organizations
NPO Contract Reporting
Legislative Mandate
Posted for:
Updated:
1/14/2022
O.C.G.A. §50-8-38
Legislation & Statutory Requirements
Laws
Posted for:
Updated:
1/28/2022
Reporting for Financial Irregularities – Instructions
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
1/14/2022
State Accounting Office
Professional Organizations
Posted for:
Updated:
11/5/2021
Student Financial Assistance Request
Audit Tools
Posted for:
Updated:
1/14/2022
Architecture & Engineering – File Layout
Architectural & Engineering Reporting
File Layouts
Posted for:
Updated:
1/14/2022
Architecture & Engineering – Alternate File Layout
Architectural & Engineering Reporting
File Layouts
Posted for:
Updated:
1/14/2022
Submission Layout
Transparency in Government Act
File Layouts
Posted for:
Updated:
1/14/2022
PCard Submission FAQs
Transparency in Government Act
File Layouts
Posted for:
Updated:
1/14/2022
Contract Data Submission Requirements for State Governments
Legislation & Statutory Requirements
Laws
Posted for:
Updated:
1/14/2022
Non-Profit Organization Reporting Form
Technical Assistance
Tools & Checklists
Posted for:
Updated:
1/14/2022
Bank of America Works System – File Creation Guide
Transparency in Government Act
Submission Guidance
Posted for:
Updated:
1/14/2022
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
1/14/2022
Submission Instructions
Financial Statements & Audit Documentation
Submission Guidance
Posted for:
Updated:
1/14/2022
Salary & Travel Submissions
Transparency in Government Act
Submission Guidance
Posted for:
Updated:
8/7/2024
Payments & Obligations Submissions
Transparency in Government Act
Submission Guidance
Posted for:
Updated:
8/7/2024
PCard Submissions
Transparency in Government Act
Submission Guidance
Posted for:
Updated:
1/14/2022
Georgia Accounting Information Network Support (GAINS)
Professional Organizations
Posted for:
Updated:
1/14/2022
Georgia Association of School Board Officials (GASBO)
Professional Organizations
Posted for:
Updated:
1/14/2022
Georgia School Board Association (GSBA)
Professional Organizations
Posted for:
Updated:
1/14/2022
Georgia Association of Educational Leaders (GAEL)
Professional Organizations
Posted for:
Updated:
1/14/2022
Government Finance Officers Association
Professional Organizations
Posted for:
Updated:
1/14/2022
NPO Contract Data Submissions
NPO Contract Reporting
Submission Guidance
Posted for:
Updated:
1/14/2022
User Guide for Architecture & Engineering Collection System
Architectural & Engineering Reporting
Submission Guidance
Posted for:
Updated:
1/14/2022
Upload Error Guide
Immigration Act
File Layout Guides
Posted for:
Updated:
12/31/2024
Section 2 – Title 13 – Requirements Layout
Immigration Act
File Layout Guides
Posted for:
Updated:
12/31/2024
Section 3 – Title 36 – Requirements Layout
Immigration Act
File Layout Guides
Posted for:
Updated:
12/31/2024
Section 3 – O.C.G.A. §36-60-6
Immigration Act
Applicable Georgia Laws and Guidance from Attorney General
Posted for:
Updated:
12/30/2024
Section 3 – Title 36 Private Employer Affidavit
Immigration Act
Required Immigration Affidavits
Posted for:
Updated:
12/31/2024
Georgia Municipal Association (GMA)
Professional Organizations
Posted for:
Updated:
1/14/2022
Department of Community Affairs (DCA)
Professional Organizations
Posted for:
Updated:
1/14/2022
Award of Distinction Criteria
Award of Distinction for Excellent Financial Reporting
Award Criteria
Posted for:
Updated:
1/14/2022
Overview of SAS 134 – 140 for FMC
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
1/20/2022
GASB 87
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
1/20/2022
Technical College Notes to Financial Statements
Financial Statement Preparation
Templates
Posted for:
Updated:
1/20/2022
FMC 2021 Presentation
Tools & Checklists
Presentations
Posted for:
Updated:
1/28/2022
2022 Recipients
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
10/19/2023
Request for Proposal for Audit Services Updated 2022
Technical Assistance
Tools & Checklists
Posted for:
Updated:
3/23/2022
2024 Governments-Wide Statements
Financial Statement Preparation
Templates
Posted for:
Updated:
8/1/2024
FY24 Tax Confirmation Instructions
Audit Tools
Posted for:
Updated:
10/31/2024
FY24 Tax Confirmation Form
Audit Tools
Posted for:
Updated:
10/31/2024
File Layout for Contract Submission in NPO System
Technical Assistance
Tools & Checklists
Posted for:
Updated:
8/2/2023
Contract Data Submission Memo to State Agencies
Submissions
NPO Contract Reporting
Posted for:
Updated:
8/22/2024
Local Education Agencies News September 2024
Technical Assistance
Tools & Checklists
Posted for:
Updated:
11/13/2024
ECF Accounting Guidance (Final)
Financial Statement Preparation
Checklists
Posted for:
Updated:
11/14/2022
Certification of 9-1-1 Expenditures: Form
Legislation & Statutory Requirements
Certification of 9-1-1 Expenditures
Posted for:
Updated:
2/22/2024
School System Financial Dashboard
School System Financial Dashboard
Posted for:
Updated:
3/3/2023
Local Financial Reporting Guidance on Opioid Settlement Funds
Technical Assistance
Tools & Checklists
Posted for:
Updated:
4/14/2023
NPO Contract Data Submission Guidelines
Technical Assistance
Tools & Checklists
Posted for:
Updated:
8/29/2024
Submission of Contract Data with Nonprofit Organizations
Technical Assistance
Tools & Checklists
Posted for:
Updated:
8/23/2024
LEA Review Checklist
Financial Statement Preparation
Checklists
Posted for:
Updated:
11/14/2024
Final Analytical Checksheet
Financial Statement Preparation
Checklists
Posted for:
Updated:
11/13/2023
Compliance Auditing in Georgia Counties and Municipalities
Technical Assistance
Tools & Checklists
Posted for:
Updated:
9/17/2024
2023 Year-End Workshops
Tools & Checklists
Presentations
Posted for:
Updated:
2/9/2024
2023 GASBO Conference
Tools & Checklists
Presentations
Posted for:
Updated:
2/9/2024
FAC Account Registration Instructions
Client Alert
Posted for:
Updated:
2/23/2024
FAC.gov Communication
Client Alert
Posted for:
Updated:
2/22/2024
FAC Audit Report Certification Instructions
Client Alert
Posted for:
Updated:
2/22/2024
May 2024 GAINS Conference
Technical Assistance
Posted for:
Updated:
5/10/2024
Letter from the State Auditor – School Districts
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
11/12/2024
Letter from the State Auditor – RESAs
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
11/12/2024
TIGA Letter from the State Auditor – Universities
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
11/12/2024
TIGA Letter from the State Auditor – Regional Commissions
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
11/12/2024
TIGA Letter from the State Auditor – State Entities
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
11/12/2024
Local Government Audit Office Review Checklist
Technical Assistance
Tools & Checklists
Posted for:
Updated:
7/9/2024
Local Government Audit Office Review Checklist
Technical Assistance
Tools & Checklists
Posted for:
Updated:
7/9/2024
2023 Recipients
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
7/26/2024
Schedule of Expenditures of Federal Awards 2024
Financial Statement Preparation
Templates
Posted for:
Updated:
8/26/2024
Georgia Code Title 48. Revenue and Taxation § 48-5-274
100% Equalized Adjusted Property Tax Digest
Updated:
8/7/2024
Equalized Digest Study Timeline
100% Equalized Adjusted Property Tax Digest
Updated:
8/7/2024
Computation Explained
100% Equalized Adjusted Property Tax Digest
Updated:
8/7/2024
Equalized Digest Appeal Timeline
100% Equalized Adjusted Property Tax Digest
Updated:
8/7/2024
Standard on Ratio Studies
100% Equalized Adjusted Property Tax Digest
Updated:
8/7/2024
Equalized Digest 1970 to 2022 Graph
100% Equalized Adjusted Property Tax Digest
Updated:
8/7/2024
2022 Statewide Equalized Ratio Map
100% Equalized Adjusted Property Tax Digest
Updated:
8/7/2024
International Association of Assessing Officers (IAAO)
100% Equalized Adjusted Property Tax Digest
Updated:
8/7/2024
Appraisal Institute
100% Equalized Adjusted Property Tax Digest
Updated:
8/7/2024
Department of Revenue (DOR)
100% Equalized Adjusted Property Tax Digest
Updated:
8/7/2024
DOAA Investment Matrix
Financial Statement Preparation
Posted for:
Updated:
8/26/2024
SEAD-OPEB Additional Note Disclosure FY24
Financial Statement Preparation
Posted for:
Updated:
9/23/2024
Risk Assessment
Technical Assistance
Tools & Checklists
Posted for:
Updated:
11/15/2024
2024 Guidelines for Immigration Compliance and Reporting Requirements
Immigration Act
Immigration Compliance and Reporting Requirements
Posted for:
Updated:
12/30/2024
Section 2 – Title 13 – E-Verify Compliance and Reporting Requirements
Immigration Act
Immigration Compliance and Reporting Requirements
Posted for:
Updated:
12/30/2024
Section 3 – Title 36 – Business License Compliance and Reporting Requirements
Immigration Act
Immigration Compliance and Reporting Requirements
Posted for:
Updated:
12/30/2024
Section 4 – Title 50 – Public Benefits Compliance and Reporting Requirements
Immigration Act
Immigration Compliance and Reporting Requirements
Posted for:
Updated:
12/30/2024
Section 5 – Title 36 – Sanctuary Policy Compliance and Reporting Requirements
Immigration Act
Immigration Compliance and Reporting Requirements
Posted for:
Updated:
12/30/2024
Section 6 – Title 35 and 42 – Law Enforcement Compliance and Reporting Requirements
Immigration Act
Immigration Compliance and Reporting Requirements
Posted for:
Updated:
12/30/2024
Section 2 – O.C.G.A. §13-10-91
Immigration Act
Applicable Georgia Laws and Guidance from Attorney General
Posted for:
Updated:
1/6/2025
Section 4 – O.C.G.A. §50-36-1
Immigration Act
Applicable Georgia Laws and Guidance from Attorney General
Posted for:
Updated:
1/6/2025
Section 6 – House Bill 1105 (Enacted during 2024 Session of General Assembly)
Immigration Act
Applicable Georgia Laws and Guidance from Attorney General
Posted for:
Updated:
12/30/2024
General Reporting Requirements – O.C.G.A. §50-36-4
Immigration Act
Applicable Georgia Laws and Guidance from Attorney General
Posted for:
Updated:
12/30/2024
Section 5 – O.C.G.A. §36-80-23
Immigration Act
Applicable Georgia Laws and Guidance from Attorney General
Posted for:
Updated:
1/6/2025
Bank Reconciliations
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
1/29/2025
2024 Recipients
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
1/21/2025
Frequently Asked Questions
100% Equalized Adjusted Property Tax Digest
Updated:
1/24/2025
Meet Our Sales Ratio Team
100% Equalized Adjusted Property Tax Digest
Updated:
1/24/2025
Sales Ratio Frequently Asked Questions
100% Equalized Adjusted Property Tax Digest
Updated:
1/24/2025
Electronic Audit Submission Requirement
Client Alert
Posted for:
Updated:
2/20/2025
FY 2024 RESA Notes Template
Financial Statement Preparation
Templates
Posted for:
Updated:
3/12/2025
2025 State Auditor Training Program – Save The Date
Client Alert
Posted for:
Updated:
3/14/2025
Immigration NEW Reporting Requirements – Newsletter
Client Alert
Posted for:
Updated:
3/20/2025
Local Government Compliance Dashboard Newsletter
Client Alert
Posted for:
Updated:
3/20/2025
2022 Recipients
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
4/1/2025
2023 Recipients
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
4/1/2025
2024 Recipients
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
4/1/2025
April 2025 Local Government Newsletter
Technical Assistance
Tools & Checklists
Posted for:
Updated:
5/6/2025