RESA Resources

Seven-page DOAA document presenting Georgia legislation, O.C.G.A. Chapter 20, Sections 50-20-1 through 50-20-8, governing auditing and reporting requirements for nonprofit organizations contracting with the state. Covers key definitions, audit thresholds (annual audit required for nonprofits expending $100,000 or more in state funds), reporting deadlines (180 days after fiscal year-end), state auditor oversight responsibilities, penalties for noncompliance including fund repayment and a 12-month funding prohibition, public records requirements, and exemptions. Nonprofits expending less than $25,000 in state awards are exempt. Section 2 repeals all conflicting laws.

Letter from Georgia Department of Audits and Accounts State Auditor Greg S. Griffin dated June 16, 2026, notifying RESA organizations of required Fiscal Year 2026 TIGA submissions, including salary and travel information due August 15, 2026, and payments information due October 1, 2026.

Special instructions for LEAs

Frequently asked questions about reporting purchasing card transactions under the Transparency in Government Act

This document answers frequently asked questions about purchasing card reporting for Local Education Agencies and Regional Education Service Agencies, including when separate P-Card transaction files are required, reporting thresholds, and how P-Card transactions should be included in payment files.