Transparency in Government Act Resources

Call 1.800.georgia. In the Atlanta calling area, the number is 678.georgia.

No. This data is unaudited data and is a listing of submissions by individual organizations to the Department of Audits and Accounts.

A Fiscal Year is defined as the time between July 1 through June 30 for a given year.

State statutes do not require submission of Professional Services Expenditure or Obligations data by the Local Boards of Education.

State statutes do not require submission of Obligations for all State Agencies, Boards, Authorities, Commissions and Regional Educational Service Agencies. Only entities receiving a state appropriation are required to submit Obligations.

Senate Bill 300 was passed in the 2008 legislative session and is referred to as the Transparency in Government Act. You can read about Senate Bill 300 by clicking here.

Senate Bill 389 was passed in the 2010 legislative session and is to amend code 50-6-32 which is the Transparency in Government Act. You can read about Senate Bill 389 by clicking here.

House Bill 1013 requires that each local board of education subject to Code 48-8-11 provide the SPLOST report to post on the Open.Georgia.gov website. You can read about House Bill 1013 by clicking here.

A RESA is an agency established for the purpose of sharing services designed to improve the effectiveness of the educational programs of member school systems.

The Comprehensive Annual Financial Report is an annual financial report prepared by the State Accounting Office with the Department of Audits and Accounts serving as the principal auditor. The report provides statements of financial condition and operations of the State of Georgia in accordance with generally accepted accounting principles.

The BCR is an annual report prepared by the State Accounting Office which provides information about financial and budgetary compliance with the State of Georgia’s Appropriation Act, as amended. The statements in the BCR are presented in accordance with the State’s regulatory (statutory) basis of accounting and State budget laws which differ from generally accepted accounting principles.

The SWSA is an annual audit report designed to meet the needs of all Federal grantor agencies. The report is prepared by the State Accounting Office with the Department of Audits and Accounts serving as the principal auditor. The Statewide Single Audit is performed in accordance with the Single Audit Act of 1984, as amended, and Office of Management and Budget (OMB) Circular A-133, Audits of State, Local Governments and Non-Profit Organization.

The Budget in Brief is an annual report prepared by the Office of Planning and Budget providing detailed budgetary information for the State of Georgia.

Performance Audits determine the degree to which programs and activities are accomplishing their goals and objectives; provide measurements of program results and effectiveness; identify other means of achieving the goals and objectives; evaluate efficiency in the allocation of resources; and assess compliance with laws and regulations.

HB 1284 requires the Office of Planning and Budget to maintain a record of all user fees collected by any department, agency, or other budget unit on an annual basis and to publish the information gathered on the open.georgia.gov website. You can read about HB 1284 by clicking here

The individual organizations reporting the information are responsible for the accuracy of the information. The Office of Planning and Budget is only responsible for the compilation and listing of this information.