Local Government Resources
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Frequently Asked Questions
Are annual audits required for local governments in Georgia?
Yes. The provisions of O.C.G.A. §36-81-7 require annual audits of the financial affairs and transactions of all funds and activities of local governments for each fiscal year. Annual agreed-upon procedures may be performed if the total amount of expenditures/expenses does not exceed $550,000.
Are annual audits required for local government authorities (e.g. water and sewer authorities, airport authorities)?
Maybe. The provisions of O.C.G.A. §36-81-7 would apply to any local government authority created as an other political subdivision.
Are annual audits or agreed-upon procedures required to be submitted to the DOAA?
Yes. The provisions of O.C.G.A. §36-81-7 also require the annual audit or agreed-upon procedures reports to be submitted to the DOAA within 180 days after the close of the local government’s fiscal year.
Are extensions of time available to submit annual audit reports or agreed-upon procedures reports to the DOAA?
Yes, if eligible. Extensions of an additional period of 180 days may be granted if the local government sends a request and is eligible. The provisions of O.C.G.A. §36-81-7 authorizes the DOAA to grant extensions for two successive years to the same government.
What is the process for requesting extensions?
Please submit an email to firstname.lastname@example.org and the extension request will be processed. Eligibility status will be determined as part of the analysis.
How should reports be submitted to the DOAA?
Reports should be submitted to the DOAA by uploading them to our Nonprofit and Local Government Audit Report Collection System. Instructions to our audit report collection system are located under the “Quick Links” at the top of this page.
Need help with something else on your audit?
Submit a help ticket using this online form for DOAA assistance.