Local Government Resources

Reporting requirements under OCGA 36-81-8.1 for local government grant recipients in Georgia. It also provides access to four downloadable forms: two grant certification forms (one for subrecipients and one for non-subrecipients), a subrecipient affidavit, and a set of instructions that includes a sample accountant’s report.

Spreadsheet required under Georgia law (OCGA 36-81-8.1) for local governments receiving a state grant with no subrecipient. Users enter grant details (local government name, state awarding agency, grant ID, title, award date, and amount) and financial activity for current and cumulative reporting periods, including prior year balance, grant receipts, disbursements, audit fees, and current year balance. The form includes a certification statement and signature lines for the Chief Elected Official and Chief Financial Officer. Built-in edit checks validate all required fields, date formats, column totals, balance matching, audit fee limits, and signatures.

Spreadsheet required under Georgia law (OCGA 36-81-8.1). Similar to the no-subrecipient version but includes additional fields for subrecipient name and contract amount. Users enter grant details, current and cumulative financial activity, and certification signatures from the Chief Elected Official and Chief Financial Officer. Built-in edit checks validate all required fields, totals, audit fee limits, and signatures.

Spreadsheet required under Georgia law (OCGA 36-81-8.1) for subrecipients of state grants. Users enter grant details (subrecipient name, local government, awarding agency, grant ID, title, award date, grant amount, and amount paid to subrecipient) and current and cumulative financial activity, including prior year balance, receipts, disbursements, and current year balance. The affidavit certifies under oath that funds were used solely for the grant's express purpose. The signature, notary seal, and date sections must be completed by hand after printing. Built-in edit checks validate all required fields, dates, and column totals.

This word document guides Georgia local governments on which grant certification form to use under OCGA 36-81-8.1, based on four scenarios combining grant amount (over or under $5,000) and subrecipient designation. Specifies when auditor certification, in-house auditor certification, or a notarized subrecipient affidavit is required. Includes a sample Independent Accountant's Report.

This pdf guides local governments on completing, certifying, and submitting the 9-1-1 expenditure certification required under OCGA 46-5-134(m)(1). Certification must be signed by the chief elected official and chief financial officer and submitted with the annual audit report within 180 days of fiscal year end.

Link to Georgia Code Section §46-5-134 on Lexis Advance, titled "Subscriber Billing; Subscriber Service Charge Liability; Service Tax; Emergency Telephone System Fund Established; Cost Recovery Fee; Records; Use of Funds." This Georgia statute governs the collection and expenditure of 9-1-1 charges by local governments, including billing requirements, fund establishment, allowable uses of funds, and cost recovery provisions.

Spreadsheet used by Georgia local governments to document and certify 9-1-1 fund spending under OCGA 46-5-134. Users select a fund type, enter amounts across 18 categorized line items, and total expenditures, then complete a certification with signatures from the Chief Elected Official and Chief Financial Officer.

Current through Act 375 of the 2026 Regular Session of the General Assembly but not including corrections and changes made by the Office of Legislative Counsel.

Official Opinion 2001-3

This link provides an overview of Georgia law (OCGA §46-5-134) governing the collection, management, and use of 9-1-1 funds by local governments. It outlines allowable expenditures—such as personnel costs, equipment, facilities, training, and system operations—and establishes requirements for maintaining records and ensuring funds are used strictly for authorized emergency communication purposes.

Guidance for revenue recognition criteria for coronavirus relief funds.

Georgia state government statutes and legislation are created and enacted by the state legislature to govern activities within the state.

An effective bank reconciliation involves comparing the bank’s records with the organization’s internal financial records to ensure accuracy. By following the steps in this communication, you ensure that all discrepancies between the bank statement and internal records are identified and resolved, maintaining accurate financial data.

Example word document used to issue a request proposal (RFP) for audit services.

SAS 145 Key Changes and Enhanced Guidance

Newsletter from the Georgia Department of Audits and Accounts (DOAA) announcing the launch of the Local Government Compliance Dashboard, a public online tool for tracking local government financial reporting compliance in Georgia. Key features include transparency, public access, and streamlined efficiency. Under O.C.G.A. §36-81-7, financial reports are due 180 days after fiscal year-end; requirements vary by population and expenditure size. Local governments failing to comply are ineligible for state grant funding. The dashboard is accessible at www.audits.ga.gov; questions may be directed to LGRAssist@audits.ga.gov.

Sample Report: Independent Accountant’s Report on Applying Agreed-Upon Procedures

Work program for agreed-upon procedures for local governments O.C.G.A §36-81-7

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.

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.

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.