Technical Assistance

Legislation & Statutory Requirements

Certification of 9-1-1 Expenditures

The Official Code of Georgia Annotated, §46-5-134, contains requirements relating to local governments collecting or expending any 9-1-1 charges or wireless enhanced charges.

Grant Information

House Bill 1364 of the 1998 Session of the General Assembly, as modified by House Bill 561 of the 2003 Session, requires each grant of state funds to a local government from the Governor's Emergency Fund or from a special project appropriation shall be conditioned upon the receipt by the State Auditor of a properly completed grant certification form. One grant certification form should be prepared for each grant awarded to the local government. An independent auditor must certify grant awards that exceed $5,000. This link includes the grant form, instructions, and auditor's certification in Excel format.
House Bill 1364 of the 1998 Session of the General Assembly, as modified by House Bill 561 of the 2003 Session, requires each grant of state funds to a local government from the Governor's Emergency Fund or from a special project appropriation shall be conditioned upon the receipt by the State Auditor of a properly completed grant certification form. One grant certification form should be prepared for each grant awarded to the local government. An independent auditor must certify grant awards that exceed $5,000. This link includes the grant form, instructions, and auditor's certification in Excel format.

Laws

The Official Code of Georgia is the codification of general laws of the State of Georgia which are currently in force (searchable by keyword or code section).
The Official Code of Georgia Annotated, §36-81-7, contains requirements relating to audits of local governments.
The Official Code of Georgia Annotated, §36-81-2 through 36-81-6 contains requirements relating to budgets of local governments.
The Official Code of Georgia Annotated, §48-8-121, contains requirements relating to audits of Special Purpose Local Option Sales Tax proceeds received by local governments.
On May 17, 2001, the Attorney General issued an official opinion requiring that interest earned on SPLOST becomes part of the tax proceeds in the SPLOST fund and must be used for the purpose(s) specified in the SPLOST resolution or ordinance.

Other Guidance

O.C.G.A §36-81-7 (d) (4)
TSPLOST Distribution Rate Calculation and Potential State Auditor Certification
Includes information and guidance for special funding situations (Sheriffs’, police officers (POAB), Firefighters, Magistrate Judges, Probate Judges, etc.) and county health departments.
The Fourth Edition of the Uniform Chart of Accounts (UCOA) for Local Governments was approved by the State Auditor and adopted by the DCA Board at the May 2020 meeting. The UCOA Fourth Edition is available for download in PDF format from the Deparment of Community Affairs website at the link above.
Guidance for revenue recognition criteria for coronavirus relief funds.

Tools & Checklists

Download our listing of local governments that are not in compliance with audit report and/or grant certification form submission requirements and included information on the specific nature of the noncompliance noted as of the date the listing was prepared November 4, 2023.
November Non-Profit & Local Government News
The DOAA uses this checklist to review the local government's audited financial statements. The State Auditor encourages the use of this checklist by local government finance officers and independent auditors.
Excel Format: The DOAA uses this checklist to review the local government's audited financial statements. The State Auditor encourages the use of this checklist by local government finance officers and independent auditors.
The Georgia Department of Audits and Accounts (DOAA) is providing guidance related to the national opioid settlement payments to assist participating Georgia counties and municipalities with evaluating the impact on financial reporting.
DOAA sends the results of our reviews of local government audit reports by e-mail. We need your help in collecting contact information for your government's officials and CPAs to be sure that the appropriate people get the information needed. When you submit your audit report please complete and include the DOAA Local Government Audit Report Transmittal Document.
Example word document used to issue a request proposal (RFP) for audit services.
Compliance Auditing in Georgia Counties and Municipalities published by the Carl Vinson Institute of Government. Includes a legal summary of finance-related provisions in the Official Code of Georgia Annotated that affect cities and counties followed by a comprehensive compliance checklist of questions. Also included are an updated introduction, selected bibliography, index, and listings of required audit reports and relevant organizations.
Checklist for use with reports that contain cost sharing pension plans in accordance with GASBS 68.
Sample report for agreed-upon procedures for local governments
Work program for agreed-upon procedures for local governments