School District Resources

The Georgia General Assembly passed two companion bills in 2026 — House Bill 1164 (HB 1164) and Senate Bill 472 (SB 472) — that substantially expand the Georgia Department of Audits and Accounts’ (DOAA) authority over the financial oversight of local school systems and state charter schools. Together, these laws create new tools to identify fiscal problems earlier, intervene when needed, and hold school officials accountable.

Two pieces of legislation passed during the 2026 Georgia General Assembly session significantly expand DOAA's
oversight of local school systems and state charter schools. Every school system finance team needs to be aware of
these changes — some provisions are already in effect.

Local Boards of Education; audit findings or findings by the state auditor of financial mismanagement or misconduct; provide for the suspension of members

Education; require State Board of Education to appoint an audit committee

This document contains the slides presented during the School District/Completion Schools’ Finance Directors and Superintendents virtual session.

This session is for School District/Completion Schools’ Finance Directors and Superintendents

This session is for State Charter Schools’ Finance Directors and Chief Administrators

FAQ's covering CPA authorization, the Progressive Fiscal Monitoring Program and risk-tier obligations, investigation authority, the two annual certifications, and charter-school scope. Keywords add the specific O.C.G.A. citations (50-6-6, 20-2-67, 20-2-73, 50-6-28).