Resource Index
Section 2 – Title 13 Contractor Affidavit
Immigration Act
Required Immigration Affidavits
Posted for:
Updated:
5/19/2026
Section 4 – Title 50 Application for Public Benefits Affidavit
Immigration Act
Required Immigration Affidavits
Posted for:
Updated:
5/13/2026
Guidance from Attorney General – 2013
Immigration Act
Applicable Georgia Laws and Guidance from Attorney General
Posted for:
Updated:
1/6/2025
Who We Are and What We Do
Performance Audits & Special Examinations
What to Expect
Posted for:
Updated:
11/13/2024
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
*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 Governmental Fund Statements
Financial Statement Preparation
Templates
Posted for:
Updated:
8/5/2025
Fund Financial Statement Guide
Financial Statement Preparation
Checklists and Guides
Posted for:
Updated:
8/5/2025
State Compliance Procedures
Audit Tools
Posted for:
Updated:
10/12/2021
Segregation of Duties Matrix
Technical Assistance
Tools & Checklists
Posted for:
Updated:
10/12/2021
Major Fund Test
Financial Statement Preparation
Tools
Posted for:
Updated:
4/14/2026
Local Government Audit Report Transmittal Form
Technical Assistance
Tools & Checklists
Posted for:
Updated:
4/14/2026
Agreed-Upon Procedures: Work Program
Technical Assistance
Tools & Checklists
Posted for:
Updated:
4/14/2026
Agreed-Upon Procedures: Sample Report
Technical Assistance
Tools & Checklists
Posted for:
Updated:
4/14/2026
Revenue Recognition for Coronavirus Relief Funds for Local Governments in GA
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
4/14/2026
Statutes & Legislation
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
4/14/2026
Information on Grants
Legislation & Statutory Requirements
Grant Information
Posted for:
Updated:
4/14/2026
Grant Certification Form: No Subrecipient
Legislation & Statutory Requirements
Grant Information
Posted for:
Updated:
4/14/2026
Grant Certification Form: Designated Subrecipient
Legislation & Statutory Requirements
Grant Information
Posted for:
Updated:
4/14/2026
Subrecipient Affidavit
Legislation & Statutory Requirements
Grant Information
Posted for:
Updated:
4/14/2026
Instructions including Example Independent Accountant’s Report
Legislation & Statutory Requirements
Grant Information
Posted for:
Updated:
4/14/2026
Amended Legislation for Non-Profit Organizations
NPO Contract Reporting
Legislative Mandate
Posted for:
Updated:
4/16/2026
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
Non-Profit Organization Reporting Form
Technical Assistance
Tools & Checklists
Posted for:
Updated:
4/16/2026
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
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:
1/14/2026
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
Section 3 – Title 36 – Requirements Layout
Immigration Act
File Layout Guides
Posted for:
Updated:
5/13/2026
Section 3 – Title 36 Private Employer Affidavit
Immigration Act
Required Immigration Affidavits
Posted for:
Updated:
5/13/2026
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:
11/25/2025
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
Submissions
Local Government Financial Statements
Posted for:
Updated:
4/14/2026
File Layout for Contract Submission in NPO System
Technical Assistance
Tools & Checklists
Posted for:
Updated:
4/16/2026
Contract Data Submission Memo to State Agencies
Submissions
NPO Contract Reporting
Posted for:
Updated:
4/16/2026
ECF Accounting Guidance (Final)
Financial Statement Preparation
Checklists and Guides
Posted for:
Updated:
8/5/2025
Certification of 9-1-1 Expenditures: Form
Legislation & Statutory Requirements
Certification of 9-1-1 Expenditures
Posted for:
Updated:
4/14/2026
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:
4/14/2026
Submission of Contract Data with Nonprofit Organizations
Technical Assistance
Posted for:
Updated:
4/16/2026
LEA Review Checklist
Financial Statement Preparation
Checklists and Guides
Posted for:
Updated:
8/5/2025
Final Analytical Checksheet
Financial Statement Preparation
Checklists and Guides
Posted for:
Updated:
8/5/2025
Compliance Auditing in Georgia Counties and Municipalities
Technical Assistance
Tools & Checklists
Posted for:
Updated:
9/17/2024
2023 Year-End Workshops
Technical Assistance
Posted for:
Updated:
2/9/2024
2023 GASBO Conference
Technical Assistance
Posted for:
Updated:
2/9/2024
May 2024 GAINS Conference
Technical Assistance
Posted for:
Updated:
5/10/2024
TIGA Letter from the State Auditor – Universities
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
6/19/2026
TIGA Letter from the State Auditor – Regional Commissions
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
6/19/2026
TIGA Letter from the State Auditor – State Entities
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
6/19/2026
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
Georgia Code Title 48. Revenue and Taxation §48-5-274
100% Equalized Adjusted Property Tax Digest
Posted for:
Updated:
4/16/2026
Equalized Digest Study Timeline
100% Equalized Adjusted Property Tax Digest
Posted for:
Updated:
8/13/2026
Computation Explained
100% Equalized Adjusted Property Tax Digest
Posted for:
Updated:
11/25/2025
Equalized Digest Appeal Timeline
100% Equalized Adjusted Property Tax Digest
Posted for:
Updated:
11/25/2025
Standard on Ratio Studies
100% Equalized Adjusted Property Tax Digest
Posted for:
Updated:
11/25/2025
International Association of Assessing Officers (IAAO)
100% Equalized Adjusted Property Tax Digest
Posted for:
Updated:
11/25/2025
Appraisal Institute
100% Equalized Adjusted Property Tax Digest
Posted for:
Updated:
11/25/2025
Department of Revenue (DOR)
100% Equalized Adjusted Property Tax Digest
Posted for:
Updated:
11/25/2025
DOAA Investment Matrix
Financial Statement Preparation
Posted for:
Updated:
8/26/2024
Risk Assessment
Technical Assistance
Tools & Checklists
Posted for:
Updated:
4/14/2026
Guidelines for Immigration Compliance and Reporting Requirements
Immigration Act
Immigration Compliance and Reporting Requirements
Posted for:
Updated:
5/14/2026
Section 2 – Title 13 – E-Verify Compliance and Reporting Requirements
Immigration Act
Immigration Compliance and Reporting Requirements
Posted for:
Updated:
5/13/2026
Section 3 – Title 36 – Business License Compliance and Reporting Requirements
Immigration Act
Immigration Compliance and Reporting Requirements
Posted for:
Updated:
5/13/2026
Section 4 – Title 50 – Public Benefits Compliance and Reporting Requirements
Immigration Act
Immigration Compliance and Reporting Requirements
Posted for:
Updated:
5/13/2026
Section 5 – Title 36 – Sanctuary Policy Compliance and Reporting Requirements
Immigration Act
Immigration Compliance and Reporting Requirements
Posted for:
Updated:
5/13/2026
Section 6 – Title 35 and 42 – Law Enforcement Compliance and Reporting Requirements
Immigration Act
Immigration Compliance and Reporting Requirements
Posted for:
Updated:
5/13/2026
Bank Reconciliations
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
4/14/2026
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
Posted for:
Updated:
11/25/2025
Sales Ratio Frequently Asked Questions
100% Equalized Adjusted Property Tax Digest
Posted for:
Updated:
11/25/2025
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
Local Government Compliance Dashboard Newsletter
Technical Assistance
Tools & Checklists
Posted for:
Updated:
4/16/2026
2022 Award of Distinction for Excellent Financial Reporting
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
1/20/2026
TIGA Letter from the State Auditor – RESAs
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
6/19/2026
Letter from the State Auditor – School Districts
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
6/19/2026
Fund Financial Statement Guide
Financial Statement Preparation
Checklists
Posted for:
Updated:
8/5/2025
Government-Wide Financial Statement Guide
Financial Statement Preparation
Checklists and Guides
Posted for:
Updated:
8/5/2025
2025 Governmental Fund Statements
Financial Statement Preparation
Templates
Posted for:
Updated:
10/2/2025
FY 2025 RESA Notes Template
Financial Statement Preparation
Templates
Posted for:
Updated:
10/2/2025
2024 Award of Distinction for Excellent Financial Reporting
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
1/20/2026
2023 Award of Distinction for Excellent Financial Reporting
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
1/20/2026
Section 2 – Title 13 – Requirements Layout
Immigration Act
File Layout Guides
Posted for:
Updated:
5/13/2026
2026 February LEA NewsByte
Technical Assistance
Tools & Checklists
Posted for:
Updated:
2/19/2026
Certification of 9-1-1 Expenditures: Law
Legislation & Statutory Requirements
Certification of 9-1-1 Expenditures
Posted for:
Updated:
4/14/2026
Law on Local Governments
Legislation & Statutory Requirements
Laws
Posted for:
Updated:
4/14/2026
Certification of 9-1-1 Expenditures: Instructions
Legislation & Statutory Requirements
Certification of 9-1-1 Expenditures
Posted for:
Updated:
4/14/2026
Attorney General’s Official Opinion on SPLOST Interest
Legislation & Statutory Requirements
Laws
Posted for:
Updated:
4/14/2026
Law on Audit of Special Purpose Local Option Sales Tax
Legislation & Statutory Requirements
Laws
Posted for:
Updated:
4/14/2026
O.C.G.A. §50-8-38
Technical Assistance
Posted for:
Updated:
4/16/2026
O.C.G.A. §50-6-32
Submissions
Posted for:
Updated:
4/16/2026
Non-Profit Contract Data Submission Guidelines
Technical Assistance
Tools & Checklists
Posted for:
Updated:
4/16/2026
Section 3 – O.C.G.A. §36-60-6
Immigration Act
Applicable Georgia Laws and Guidance from Attorney General
Posted for:
Updated:
5/13/2026
Section 2 – O.C.G.A. §13-10-91
Immigration Act
Applicable Georgia Laws and Guidance from Attorney General
Posted for:
Updated:
5/13/2026
Section 4 – O.C.G.A. §50-36-1
Immigration Act
Applicable Georgia Laws and Guidance from Attorney General
Posted for:
Updated:
5/13/2026
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:
5/13/2026
General Reporting Requirements – O.C.G.A. §50-36-4
Immigration Act
Applicable Georgia Laws and Guidance from Attorney General
Posted for:
Updated:
5/13/2026
Section 5 – O.C.G.A. §36-80-23
Immigration Act
Applicable Georgia Laws and Guidance from Attorney General
Posted for:
Updated:
5/13/2026
Upload Error Guide
Immigration Act
File Layout Guides
Posted for:
Updated:
5/13/2026
Section 2 – Title 13 Subcontractor Affidavit
Immigration Act
Required Immigration Affidavits
Posted for:
Updated:
5/19/2026
Section 2 – Title 13 Sub-subcontractor Affidavit
Immigration Act
Required Immigration Affidavits
Posted for:
Updated:
5/13/2026
HB1164 and SB472 Plain Language Summary
School Finance Oversight
Posted for:
Updated:
6/15/2026
2026 DOAA Gains Handout
School Finance Oversight
Posted for:
Updated:
6/1/2026
Georgia General Assembly – SB 472
School Finance Oversight
Posted for:
Updated:
6/1/2026
Georgia General Assembly – HB 1164
School Finance Oversight
Posted for:
Updated:
6/1/2026
June 2026 Issue – Local Government News
Technical Assistance
Tools & Checklists
Posted for:
Updated:
6/25/2026
Virtual Session #2 HB 1164 and SB 472 virtual information sharing session YouTube video
School Finance Oversight
Posted for:
Updated:
8/3/2026
HB 1164 and SB 472 virtual information sharing session PDF document
School Finance Oversight
Posted for:
Updated:
7/1/2026
Virtual Session #3 HB 1164 and SB 472 virtual information sharing session YouTube video
School Finance Oversight
Posted for:
Updated:
8/3/2026
HB 1164 – SB 472 — Frequently Asked Questions
School Finance Oversight
Posted for:
Updated:
8/10/2026
Governmental Fund Financial Statements – FY2026
Financial Statement Preparation
Templates
Posted for:
Updated:
8/13/2026
Government-Wide Financial Statements – FY2026
Financial Statement Preparation
Templates
Posted for:
Updated:
8/13/2026
Proprietary Fund Financial Statements – FY2026
Financial Statement Preparation
Templates
Posted for:
Updated:
8/13/2026
Fiduciary Fund Financial Statements – FY2026
Financial Statement Preparation
Templates
Posted for:
Updated:
8/13/2026
Pension and OPEB Schedules – FY2026
Financial Statement Preparation
Templates
Posted for:
Updated:
8/13/2026
General Fund Budget-to-Actual Schedule – FY2026
Financial Statement Preparation
Templates
Posted for:
Updated:
8/13/2026
Schedule of State Revenue – FY2026
Financial Statement Preparation
Templates
Posted for:
Updated:
8/13/2026
Special Purpose Local Option Sales Tax (SPLOST) Schedule – FY2026
Financial Statement Preparation
Templates
Posted for:
Updated:
8/13/2026
Quality Basic Education (QBE) Schedule – FY2026
Financial Statement Preparation
Templates
Posted for:
Updated:
8/13/2026
Equalized Digest Study Timeline
100% Equalized Adjusted Property Tax Digest
Posted for:
Updated:
8/13/2026
ADA sales ratio
100% Equalized Adjusted Property Tax Digest
Posted for:
Updated:
8/13/2026
Equalized Digest 1970 to 2024 Graph as of 2-19-26
100% Equalized Adjusted Property Tax Digest
Posted for:
Updated:
8/13/2026
SRD Web Resources
100% Equalized Adjusted Property Tax Digest
Posted for:
Updated:
8/13/2026
PCARD Submission User’s Guide
Transparency in Government Act
Submission Guidance
Posted for:
Updated:
8/14/2026
Transparency in Government Act (TIGA) Payments, Purchase Cards, and Obligations Submission & Confirmation Instructions
Transparency in Government Act
Submission Guidance
Posted for:
Updated:
8/14/2026
Non-Profit Organization (NPO) Contract Data Submission User’s Guide v.1.01
NPO Contract Reporting
Legislative Mandate
Posted for:
Updated:
8/14/2026
User’s Guide for Architectural and Engineering Collection System
Architectural & Engineering Reporting
Submission Guidance
Posted for:
Updated:
8/14/2026
New Local Government Reporting Requirements -HB 244 Plain Language Summary
Technical Assistance
Tools & Checklists
Posted for:
Updated:
8/18/2026
O.C.G.A. § 50-6-25
Architectural & Engineering Reporting
Legislative Mandate
Posted for:
Updated:
8/14/2026
Posted for:
Updated:
8/14/2026
Transparency in Government Act (TIGA) Salary and Travel Submission Help
Transparency in Government Act
Submission Guidance
Posted for:
Updated:
8/14/2026
Property Tax Confirmation Instructions
Audit Tools
Posted for:
Updated:
8/14/2026
Tax Confirmation Form School District FY2026
Audit Tools
Posted for:
Updated:
8/14/2026
Notes to the Financial Statements (NTFS) Documents
Financial Statement Preparation
Templates
Posted for:
Updated:
8/17/2026
Statement of Actual Financial Operations FY26
Technical Assistance
Legislation & Statutory Requirements
Posted for:
Updated:
8/14/2026
Monthly Report Optional Layout
Technical Assistance
Legislation & Statutory Requirements
Posted for:
Updated:
8/14/2026