🏪 Serving Georgia local governments & authorities — independent guidance for O.C.G.A. § 36-81-7 audit & agreed-upon-procedures compliance

Audit Requirement Assessment

We evaluate your population, expenditures, and federal award activity against O.C.G.A. § 36-81-7 and 2 CFR 200 to confirm whether you need a full audit, agreed-upon procedures, or a Single Audit — and flag it early enough to budget and plan.

Typically a one-time or annual engagement

Financial Statement Preparation

We prepare GAAP-basis government-wide and fund-level financial statements, note disclosures, and required supplementary information so your books are ready for fieldwork on day one.

Fits fund accounting, GASB reporting standards

SPLOST & Hotel/Motel Tax Schedules

We build the project-level SPLOST expenditure schedule and Hotel/Motel tax use-of-funds disclosure that Georgia law requires alongside your standard financial statements.

Included with financial statement prep or standalone

Single Audit (Uniform Guidance) Support

For entities expending $1,000,000 or more in federal awards, we prepare the Schedule of Expenditures of Federal Awards (SEFA), map programs to compliance requirements, and coordinate testing with your auditor.

Required alongside your GAAS audit when triggered

Agreed-Upon Procedures Coordination

If you qualify for AUP in lieu of a full audit, we help your governing body formally elect it, prepare the required schedules, and coordinate with a CPA firm licensed to perform Georgia AUP engagements.

Best fit for population ≤1,500 and expenditures under $550,000

DOAA Filing & Deadline Management

We manage your DOAA portal submission, track the 180-day deadline, and maintain a compliance calendar across every fund and fiscal year so nothing slips through — including catching up on prior-year filings.

Ongoing annual support or one-time catch-up
Ongoing support

Year-round, not just audit season

Many finance teams only think about audit requirements a few months before the deadline. We work with clients throughout the year so records stay audit-ready continuously.

Monthly close & reconciliation support

Keep fund balances, capital assets, and grant draws reconciled monthly so year-end close takes days, not weeks.

Prior-year finding remediation

We help design and document corrective action plans for prior audit findings, which auditors and DOAA both expect to see resolved.

Budget-to-GAAP crosswalk

Bridge your legally adopted budget to GAAP-basis reporting so budgetary compliance schedules tie out cleanly.

Grant & SPLOST compliance monitoring

Track federal award spending against the Single Audit threshold and SPLOST project budgets throughout the year, not just at close.

Tell us where your fiscal year stands.

We’ll scope the right level of support — whether that’s a full engagement or a one-time filing catch-up.

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