What Georgia law requires of your audit
A plain-language walkthrough of O.C.G.A. § 36-81-7, the Single Audit rule for federal funds, and the DOAA filing process — plus a free tool to check which requirement applies to your entity.
The short version
Every Georgia city, county, authority, and local special district must have its financial affairs reviewed each year and reported to the Department of Audits and Accounts (DOAA). Whether that means a full independent audit or a lighter-touch agreed-upon procedures (AUP) engagement depends on your population and annual expenditures. The completed report is due to DOAA within 180 days of your fiscal year end.
Audit vs. agreed-upon procedures: the threshold
Georgia law sets the bar using two independent triggers — population and annual expenditures. If either one is met, a full audit applies.
| Entity profile | Requirement | Who can perform it |
|---|---|---|
| Population over 1,500, or annual expenditures $550,000 or more | Full annual audit | Independent CPA, performed under generally accepted auditing standards (GAAS) |
| Population 1,500 or fewer, and annual expenditures under $550,000 | Audit or agreed-upon procedures (AUP) | Independent CPA; the governing body may elect AUP in lieu of a full audit |
| Any entity expending $1,000,000+ in federal awards in the fiscal year | Single Audit required | Independent CPA, performed under 2 CFR 200 Subpart F (Uniform Guidance), in addition to the state audit/AUP |
Thresholds current as of 2026: the $550,000 / population-1,500 test comes from O.C.G.A. § 36-81-7; the $1,000,000 Single Audit threshold reflects the OMB's April 2024 revision to 2 CFR 200.501, effective for fiscal years beginning on or after October 1, 2024. Confirm current figures with DOAA before filing, as thresholds are set by statute and regulation and can change.
Check your audit requirement
Answer a few questions about your entity and get a plain-language read on what Georgia and federal rules require. This is general guidance, not a substitute for professional advice.
Getting your report to DOAA
1. Complete the engagement
Your independent CPA finalizes the audit or AUP report, signed and dated, with no draft watermark.
2. Submit within 180 days
Reports are due to DOAA within 180 days of your fiscal year end — upload through the DOAA online submissions portal.
3. Resolve any rejections
Reports with an adverse or disclaimer of opinion, or missing required disclosures (like SPLOST or Hotel/Motel schedules), can be rejected and must be corrected and resubmitted.
Why the deadline matters
Local governments that are not current on their DOAA audit filings can lose eligibility for certain state grants and assistance programs. If you’re behind on prior-year filings, addressing that gap should be the first priority — we can help you catch up.
Want a second opinion on your requirement?
We’ll review your population, expenditures, and federal award activity and confirm exactly what’s required — free of charge.