School District Resources
Announcement
Please Note: The Schedule of Expenditures of Federal Awards (SEFA) is currently being finalized and will be available as soon as possible. Please check back for updates.
Financial Statement Preparation
Checklists and Guides
Fund Financial Statement Guide
8/5/2025
ECF Accounting Guidance (Final)
8/5/2025
LEA Review Checklist
8/5/2025
This summary page should be used to document the completion of the Management Discussion & Analysis. Completion of this summary is intended to be used as a "checklist" to ensure that all required/ applicable elements were included in this analysis.
Final Analytical Checksheet
8/5/2025
This DOAA-provided tool is designed to assist entities in identifying and measuring accumulating leave balances, documenting applicable earning, accumulation, and payout provisions, and compiling the information necessary to determine and report the compensated absences liability in accordance with GASB Statement No. 101.
Templates
Presents the government-wide Statement of Net Position and Statement of Activities for governmental and business-type activities, with reconciliations to the governmental fund financial statements, for fiscal year 2026.
Presents fund-level financial statements for the General, Capital Projects, Debt Service, and Non-Major governmental funds, including the Balance Sheet – Governmental Funds and the Statement of Revenues, Expenditures, and Changes in Fund Balance, for fiscal year 2026.
Presents the Statement of Net Position, Statement of Revenues, Expenses, and Changes in Net Position, and Statement of Cash Flows for proprietary (enterprise and internal service) funds, for fiscal year 2026.
Presents the Statement of Fiduciary Net Position and Statement of Changes in Fiduciary Net Position for custodial and private-purpose trust funds, prepared per GASB standards for fiscal year 2026.
Pension and OPEB Schedules – FY2026
8/13/2026
Presents RSI schedules for TRS, ERS, PSERS, OPEB, and SEAD plans, including net pension/OPEB liability and contribution schedules with accompanying notes, for fiscal year 2026.
Compares the General Fund's original and final budgeted amounts to actual revenues and expenditures for fiscal year 2026, with accompanying notes on budget results.
Schedule of State Revenue – FY2026
8/13/2026
Presents the schedule of state revenue by source recognized by the reporting entity for fiscal year 2026.
Presents the schedule of SPLOST proceeds received and capital outlay expenditures for fiscal year 2026, required for Georgia local school system financial reporting.
Presents the QBE funding schedule required for Georgia local school system financial reporting, fiscal year 2026.
Instructions for using the Department of Audits & Accounts’ notes to the financial statements. This zip file includes Instructions for the Tables in the Notes to the Financial Statements (NTFS), and Manual School District Notes 2026
Automated NTFS Package — A collection of files supporting the preparation of the 2026 Notes to the Financial Statements. The package includes automated Excel templates for NTFS tables and School District Notes, along with PDF instructions explaining how to use the templates.
Excel workbook template for preparing the Schedule of Expenditures of Federal Awards (SEFA) for Georgia school districts, including instructions, data entry, and reconciliation tabs.
Tools
Full Audit Packet
9/14/2022
This audit packet includes worksheets, confirmations and other tools to assist in the preparation of the financial statements. For example, NICA calculation, worksheet to assist in recording bond issues, etc.
Net Investment in Capital Assets
10/4/2022
Long Term Liabilities
10/4/2022
Fund Balance
10/4/2022
Capital Projects
10/4/2022
Capital Assets
10/4/2022
Cash and Investments
8/26/2024
Cash, Cash Equivalents and Investments