Non-Profit Resources

The type of financial information required to be submitted to the DOAA depends on the level of State funds expended. The reporting requirements for non-profit organizations doing business with the State of Georgia are outlined in O.C.G.A. §50-20-3.

Organizations expending less than $25,000 in total State funds during a fiscal year are not required to report to the DOAA. Organizations expending between $25,000 and $100,000 of State funds, are required to submit annual financial statements to the DOAA. The financial statements may be unaudited.

However, organizations that expend $100,000 or greater, annual audited financial statements are required to be submitted to the DOAA. Single audit reporting packages are required to be submitted to the DOAA, if the total Federal funds expended meets the threshold.

Reporting packages should be submitted within 180 days after the close of their fiscal year as required by the provisions of O.C.G.A. §50-20-3.

State law requires that State organizations entering into agreements with nonprofit organizations report the contracts to the State Auditor. The contract details should be reported as provided by O.C.G.A. §50-20-5. The identification of State and Federal funds that are passed through State organizations to each individual nonprofit organization is required.

Contracts between State entities should not be reported to the DOAA as a contract with a nonprofit organization.

Yes, if eligible. Extensions of an additional period of 90 days may be granted if the nonprofit organization sends a request and is eligible. The provisions of O.C.G.A. §50-20-3 authorizes the DOAA to grant extensions for two successive years to the same nonprofit organization.

A report submission form should be submitted by email to npo@audits.ga.gov requesting the extension. The extension request is Part V of the form.

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.