Auditing/Budget


HB 0139WatchEducation; provide transparency of financial information of local school systems and schools; provisionsDave Belton
7/1/2017Effective DateEducationEducation and Youth
Auditing/BudgetIntern 2Open Records/Meetings ActRevenue & Finance
This legislation requires school systems to provide transparency of financial information.
HB 0244SupportNew Cities - Taxation for Unfunded County Pension LiabilitiesMary Oliver
2/8/2017House Second ReadersGovernmental Affairs
2017/02/10 - ReportAnnexation/MunicipalizationAuditing/BudgetGeneral County GovernmentLarry Ramsey
Property TaxRetirementRevenue & Finance
This bill establishes a process by which a county within which a new city is formed may levy a tax within the newly incorporated city to cover that area's pro-rata share of the county's unfunded pension liability.
HB 0257SupportLocal Government Authority Finance Reports Jan Tankersley
7/1/2018Effective DateGovernmental AffairsState and Local Governmental Operations
2017/02/10 - Report2017/02/17-Report2017/02/24 - Report2017/03/17 - Report2018/02/02 Report
Auditing/BudgetEcon. Dev. & TransportationEconomic DevelopmentFinancingGeneral County Government
Hospital AuthorityRevenue & FinanceTodd EdwardsTourism
This legislation combines the two annual reports (registry and financial reports) that local government authorities and local independent authorities must file annually with the Department of Community Affairs.  Local authorities may not incur debt or credit obligations until they submit the report, though failure to do so will not impact any outstanding debt.          
HB 0496SupportPublication of Financial StatementsSheri Gilligan
3/30/2017House Withdrawn, RecommittedJudiciary
Auditing/BudgetGeneral County GovernmentLarry RamseyRevenue & Finance

This legislation repeals a 1952 law that is still on the books regarding publication of financial statements.  This law was superseded by the budget and audit law enacted in 1980, as well as the requirement to post all budgets and audits on the Carl Vinson Institute of Government website.  Removing the old law will avoid confusion, duplication and cost to the taxpayers.

HB 0578NeutralAtlanta Judicial Circuit; Superior Court; provide for administration of budget of district attorney; provisionsRoger Bruce
3/15/2017House Second ReadersIntragovernmental Coordination
Auditing/BudgetDistrict AttorneysLocal LegislationPublic Safety and Courts
HB 0641NegotiatingVoting Machines - Require Permanent Paper RecordScot Turner
1/8/2018House Second ReadersGovernmental Affairs
2018/01/12 ReportAuditing/BudgetElectionsGeneral County GovernmentTodd Edwards
This legislation requires all direct recording electronic (DRE) voting systems purchased on and after July 1, 2017, to be equipped with paper audit records.  ACCG has no concerns if the State of Georgia provides the funding to meet this or other state-required voting equipment upgrades; however, the association opposes unfunded state mandates as one of its guiding principles.       
HB 0848NeutralElections - Uniform Voting EquipmentEd Setzler
2/28/2018House Committee Favorably Reported By SubstituteGovernmental Affairs
2018/02/09 ReportAuditing/BudgetElectionsGeneral County GovernmentTodd Edwards

This legislation, mirroring SB 403, allows only optical scanning voting equipment to be used for federal, state and county primaries and elections by January 1, 2024.  Paper ballots will be utilized to cast votes, but they can be marked by electronic ballot markers, which will then be scanned.  By August 1, 2018, the Secretary of State must issue a competitive public solicitation to select a vendor to supply this equipment statewide, with the selection announced by December 31, 2018. The purchase of this equipment, by the Secretary of State, is specifically conditioned on the General Assembly appropriating monies by July 1, 2019, and equipment must be in place, statewide, by the 2020 presidential preference primary.  All polling places utilizing these optical scanning voting systems will be equipped with at least one electronic ballot marker, which must be certified by the Secretary of State.  The bill sets out conditions which ballot markers must meet; procedures by which markers are examined, tested, approved and audited; public transparency; responsibilities of elections superintendents in examining and utilizing the equipment; and includes election superintendents in these processes.       

HB 1009EvaluatingTaxpayers' Bill of Rights - RevisionsMatt Gurtler
2/28/2018House Second ReadersWays and Means
Auditing/BudgetGeneral County GovernmentLarry RamseyProperty TaxRevenue & Finance
Sales Tax-LocalTax Commissioner
This bill makes numerous changes throughout the OCGA under the purported purpose of modernizing taxpayer rights. Among its many changes it: 1) requires a local government to post its proposed budget on its website the same day it is provided to the governing authority and to email notification thereof to interested parties; 2) requires a public hearing on the budget two weeks, rather than one week, prior to adoption of the budget and requires email notification thereof two weeks prior to the hearing; 3) requires tax commissioners and tax collectors to prepare and publish on their website and the county website a monthly report of the number and type of tax sales and their progress and disposition; rewrites the definition of fair market value of property by placing artificial limits thereon such that the maximum allowable fair market value cannot exceed the adjusted fair market value; 4) eliminates the requirement that a tax bill show a statement regarding reduction of the state ad valorem levy since there no longer is such a levy;  5) makes major changes to the annual publication of the five year history and the process of advertising intent to increase property taxes including: A)  combining both procedures together; B) requiring a public hearing on a Saturday; C) emailing notice to interested parties; and D) prohibiting the state revenue commissioner from accepting a county digest if any recommending authority or levying authority, including a municipality fails to comply with any part of the new combined procedure and renders the levy of each levying authority invalid and unenforceable; and 6) requires all notices and reports of tax sales and five year histories and roll back compliance to be retained permanently.
HB 1078EvaluatingCommunity Affairs, Department of; annually audit each county that contains a municipality regarding the consolidation of government services; requireRon Stephens
3/29/2018House First ReadersAppropriations
Auditing/BudgetGeneral County GovernmentLarry RamseyProperty TaxRevenue & Finance
SB 0213NeutralBanking Improvement Zones - Location of Financial Institutions in Underserved AreasJoshua McKoon
2/21/2017Senate Read and ReferredBanking and Financial Institutions
2017/02/24 - ReportAuditing/BudgetGeneral County GovernmentLarry RamseyRevenue & Finance
Upon application by local governments to the state, this legislation would allow for the creation of banking improvement zones in areas that are underserved with finanical institutions. Within such zones, a local government would be authorized to designate a financial institution within a banking improvement zone as the depository for county funds at a rate below published certificate of deposit rates.
SB 0254EvaluatingMinimum Annual Salary for Sheriff's Deputies and Creation of the Local Law Enforcement Officer Compensation CommissionMichael Williams
2/24/2017Senate Read and ReferredPublic Safety
Auditing/BudgetCompensationDebra NesbitGeneral County GovernmentLaw Enforcement
MandatePersonnel/EmploymentPreemptionPublic Safety and CourtsSheriff
This legislation requires counties to pay all deputies at the same level as the minimum annual salary for troopers of the Georgia State Patrol.  Each year, the deputies must recieve the same cost of living increase as state employees.  The legislation also creates a Local Law Enforcement Compensation Commission to study salaries and benefits of all local law enforcement officers.
SR 1064WatchSenate Study Committee on Continual Audit Exceptions on Local School Systems; createFreddie Sims
3/27/2018Senate Passed/Adopted
Auditing/BudgetLarry RamseyRevenue & Finance