Resource Index
O.C.G.A. §50-6-32
Transparency in Government Act
Legislative Mandate
Posted for:
Updated:
1/28/2022
Letter from the State Auditor – Universities
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
7/5/2023
Letter from the State Auditor – School Districts
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
7/5/2023
Letter from the State Auditor – Regional Commissions
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
7/5/2023
Letter from the State Auditor – State Entities
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
7/5/2023
Contractor Affidavit
Immigration Act
Other Guidance
Posted for:
Updated:
11/1/2021
Subcontractor Affidavit
Immigration Act
Other Guidance
Posted for:
Updated:
11/1/2021
Sub-subcontractor Affidavit
Immigration Act
Other Guidance
Posted for:
Updated:
11/1/2021
Application for Public Benefits Affidavit
Immigration Act
Other Guidance
Posted for:
Updated:
6/23/2022
Attorney General Letter: 2013
Immigration Act
Legislative Mandate
Posted for:
Updated:
1/14/2022
O.C.G.A. §36-60-6(e)
Immigration Act
Legislative Mandate
Posted for:
Updated:
1/14/2022
O.C.G.A. §50-6-25
Architectural & Engineering Reporting
Legislative Mandate
Posted for:
Updated:
1/28/2022
Overview
Performance Audits & Special Examinations
What to Expect
Posted for:
Updated:
2/16/2022
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:
10/4/2022
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
*2023 Complete Fund Financials Statement Packet*
Financial Statement Preparation
Templates
Posted for:
Updated:
7/26/2023
2023 Governmental Fund Statements
Financial Statement Preparation
Templates
Posted for:
Updated:
7/26/2023
2023 Proprietary Fund Statements
Financial Statement Preparation
Templates
Posted for:
Updated:
7/26/2023
2023 Fiduciary Fund Statements
Financial Statement Preparation
Templates
Posted for:
Updated:
7/26/2023
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
2023 Complete Schedules Packet
Financial Statement Preparation
Templates
Posted for:
Updated:
9/15/2023
2023 General Fund Budget vs Actual Schedule
Financial Statement Preparation
Templates
Posted for:
Updated:
7/26/2023
2023 Pension OPEB Schedules
Financial Statement Preparation
Templates
Posted for:
Updated:
7/26/2023
2023 QBE Schedule
Financial Statement Preparation
Templates
Posted for:
Updated:
7/26/2023
Schedule of Expenditures of Federal Awards with 2023 FAIN
Financial Statement Preparation
Templates
Posted for:
Updated:
9/15/2023
2023 Schedule of State Revenue
Financial Statement Preparation
Templates
Posted for:
Updated:
7/26/2023
2023 SPLOST Schedule
Financial Statement Preparation
Templates
Posted for:
Updated:
7/26/2023
2023 SEAD-OPEB Schedules
Financial Statement Preparation
Templates
Posted for:
Updated:
7/26/2023
Standard Notes to the Financial Statements
Financial Statement Preparation
Templates
Posted for:
Updated:
9/11/2023
School District Notes 2023
Financial Statement Preparation
Templates
Posted for:
Updated:
9/20/2023
SEAD-OPEB Additional Note Disclosures
Financial Statement Preparation
Templates
Posted for:
Updated:
9/11/2023
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
Federal Audit Clearinghouse FAQ User Manual (IDES)
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
12/7/2021
Segregation of Duties Matrix
Technical Assistance
Tools & Checklists
Posted for:
Updated:
10/12/2021
2021 GAINS Presentation
Technical Assistance
Presentations
Posted for:
Updated:
10/12/2021
2018 GAINS Presentation
Technical Assistance
Presentations
Posted for:
Updated:
10/12/2021
2019 GAINS Presentation
Technical Assistance
Presentations
Posted for:
Updated:
10/12/2021
2020 GASBO Presentation
Technical Assistance
Presentations
Posted for:
Updated:
10/12/2021
2019 GASBO Presentation
Technical Assistance
Presentations
Posted for:
Updated:
10/12/2021
2019 GASBO Immigration
Technical Assistance
Presentations
Posted for:
Updated:
10/12/2021
2019 Financial Review Workshops
Technical Assistance
Presentations
Posted for:
Updated:
10/12/2021
2018 GASBO School Activity Presentation
Technical Assistance
Presentations
Posted for:
Updated:
10/12/2021
2018 GASBO Presentation
Technical Assistance
Presentations
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:
2/16/2023
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
Compliance Auditing in Georgia Counties and Municipalities
Technical Assistance
Tools & Checklists
Posted for:
Updated:
11/29/2021
Official Code of Georgia
Legislation & Statutory Requirements
Laws
Posted for:
Updated:
1/28/2022
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 Local Budgets
Legislation & Statutory Requirements
Laws
Posted for:
Updated:
1/28/2022
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:
12/27/2022
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
Transparency in Government Act Guidance – USG
Immigration Act
Legislative Mandate
Posted for:
Updated:
7/5/2023
Transparency in Government Act Guidance – SAO
Transparency in Government Act
Submission Guidance
Posted for:
Updated:
7/6/2023
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
Quick Reference Sheet
Immigration Act
Submission Guidance
Posted for:
Updated:
1/14/2022
Sanctuary Policy Reporting & Submission
Immigration Act
Submission Guidance
Posted for:
Updated:
1/14/2022
Title 13 Reporting Requirements
Immigration Act
Submission Guidance
Posted for:
Updated:
11/7/2022
Title 36 Reporting Requirements
Immigration Act
Submission Guidance
Posted for:
Updated:
11/7/2022
Title 50 Reporting Requirements
Immigration Act
Submission Guidance
Posted for:
Updated:
11/7/2022
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:
1/14/2022
Payments & Obligations Submissions
Transparency in Government Act
Submission Guidance
Posted for:
Updated:
1/14/2022
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
Submission Guidance
Posted for:
Updated:
1/14/2022
Submission Instructions
Immigration Act
Submission Guidance
Posted for:
Updated:
1/14/2022
Title 13 Requirements Layout
Immigration Act
File Layouts
Posted for:
Updated:
1/14/2022
Title 36 Requirements Layout
Immigration Act
File Layouts
Posted for:
Updated:
1/14/2022
O.C.G.A. §36-60-6
Immigration Act
Legislative Mandate
Posted for:
Updated:
1/28/2022
O.C.G.A. §13-10-91
Immigration Act
Legislative Mandate
Posted for:
Updated:
1/28/2022
O.C.G.A. §50-36-1
Immigration Act
Legislative Mandate
Posted for:
Updated:
1/28/2022
Private Employer Affidavit
Immigration Act
Other Guidance
Posted for:
Updated:
1/14/2022
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
2020 Recipients
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
9/14/2022
2019 Recipients
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
9/14/2022
2018 Recipients
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
9/14/2022
2017 Recipients
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
9/14/2022
2021 GASBO Presentation
Technical Assistance
Presentations
Posted for:
Updated:
1/20/2022
2021 GASBO School Activity Presentation
Technical Assistance
Presentations
Posted for:
Updated:
1/20/2022
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
Technical Assistance
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
Submissions
Local Government Financial Statements
Posted for:
Updated:
3/23/2022
2022 GAINS Financial Presentation
Technical Assistance
Presentations
Posted for:
Updated:
5/19/2022
2022 GAINS ESSER Updates
Technical Assistance
Presentations
Posted for:
Updated:
5/19/2022
2021 Recipients
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
9/14/2022
2023 Governments-Wide Statements
Financial Statement Preparation
Templates
Posted for:
Updated:
7/26/2023
TSPLOST Distribution Rate
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
10/5/2023
Extension Request Procedures
Legislation & Statutory Requirements
Other Guidance
Posted for:
Updated:
8/29/2022
FY23 Tax Confirmation Instructions
Audit Tools
Posted for:
Updated:
9/29/2023
FY23 Tax Confirmation Form
Audit Tools
Posted for:
Updated:
9/29/2023
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
NPO Contract Reporting
Letter from State Auditor
Posted for:
Updated:
8/7/2023
Posted for:
Updated:
9/26/2022
FY 2023 RESA Notes Template
Financial Statement Preparation
Templates
Posted for:
Updated:
10/12/2023
ECF Accounting Guidance (Final)
Financial Statement Preparation
Checklists
Posted for:
Updated:
11/14/2022
2022 GASBO School Activity Presentation
Technical Assistance
Presentations
Posted for:
Updated:
11/18/2022
2022 GASBO Presentation Updates
Technical Assistance
Presentations
Posted for:
Updated:
11/18/2022
Certification of 9-1-1 Expenditures: Form
Legislation & Statutory Requirements
Certification of 9-1-1 Expenditures
Posted for:
Updated:
12/27/2022
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
TIGA Letter from the State Auditor – RESAs
Transparency in Government Act
Letter from State Auditor
Posted for:
Updated:
7/5/2023
2023 State Auditor Training Program
Financial Statement Preparation
Training Programs
Posted for:
Updated:
8/10/2023
NPO Contract Data Submission Guidelines PPT
Technical Assistance
Tools & Checklists
Posted for:
Updated:
8/29/2023
Submission of Contract Data with Nonprofit Organizations
Technical Assistance
Tools & Checklists
Posted for:
Updated:
8/30/2023
Local Government Audit Office Review Checklist
Technical Assistance
Tools & Checklists
Posted for:
Updated:
9/7/2023
Local Government Audit Office Review Checklist
Technical Assistance
Tools & Checklists
Posted for:
Updated:
11/7/2023
2021 Recipients
Award of Distinction for Excellent Financial Reporting
Recipients by Year
Posted for:
Updated:
10/19/2023
Local Government Noncompliance Memo
Technical Assistance
Tools & Checklists
Posted for:
Updated:
11/7/2023
Review Checklist
Financial Statement Preparation
Checklists
Posted for:
Updated:
11/13/2023
Final Analytical Checksheet
Financial Statement Preparation
Checklists
Posted for:
Updated:
11/13/2023
2023 November NPLG Newsletter
Technical Assistance
Tools & Checklists
Posted for:
Updated:
11/16/2023