Georgia Public Health Emergency Declaration: Guidance for Local Governments on Financial Reporting Requirements
Wednesday, September 9th, 2020
Information as of September 2, 2020*
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As a result of Governor Kemp’s Public Health Emergency Declaration, certain local governments and authorities have extensions on reporting requirements.
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All jurisdictions that had a reporting deadline during the declared public health emergency or within 90 days of the expiration of the public health emergency receive a 90-day extension on Audit (DOAA) and RLGF (DCA) reporting (EO 04.23.20.02, pp 22-23).
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Current declaration (EO 08.31.20.01) expires October 10 (affecting all submissions due through January 9, 2021). Any further extensions will be communicated directly to LG*.
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For those local governments with a December 31 FYE, the FY2019 RLGF (DCA) and Audit (DOAA) are due September 30, 2020 – this is reflective of the extension granted by the Governor’s Executive Order.
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For those local governments with a September, October or November FYE, the FY2019 RLGF (DCA) and Audit (DOAA) are already delinquent, inclusive of the extension by EO.
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The Chief Elected Official, Manager/Administrator, Clerk and Finance Director on record with DCA in affected jurisdictions have been notified of extension – current DCA contact information can be accessed and updated at https://www.dca.ga.gov/local-government-assistance/research-surveys/local-government-contact-database.
Fiscal Year |
FYE Date |
Standard Audit/RLGF Deadline (Normal Year) |
COVID-19 Public Health Emergency EO Deadline (90-day Extension) |
Affected Jurisdictions (/689) |
2019 |
September 30 |
March 31, 2020 |
June 30, 2020 (Delinquent) |
Municipal: 36 County: 22 |
2019 |
October 31 |
April 30, 2020 |
July 31, 2020 (Delinquent) |
Municipal: 2 |
2019 |
November 30 |
May 31, 2020 |
August 31, 2020 (Delinquent) |
Municipal: 1 |
2019 |
December 31 |
June 30, 2020 |
September 30, 2020 |
Municipal: 270 County: 50 Consolidated: 4 |
2020 |
January 31 |
July 31, 2020 |
October 31, 2020 |
Municipal: 1 |
2020 |
February 29 |
August 31, 2020 |
November 30, 2020 |
Municipal: 2 |
2020 |
March 31 |
September 30, 2020 |
December 31, 2020 |
Municipal: 2 |
2020 |
April 30 |
October 31, 2020 |
January 31, 2021 |
Municipal: 4 County: 1 |
2020 |
May 31 |
November 30, 2020 |
February 28, 2021 |
Municipal: 2 County: 1 |
2020 |
June 30 |
December 31, 2020 |
March 31, 2021 |
Municipal: 196 County: 74 Consolidated: 4 |
2020 |
July 31 |
January 31, 2021 |
N/A - AFTER 90-DAY WINDOW OF CURRENT EO EXPIRATION* |
Municipal: 5 County: 1 |
* All information updated to reflect EO 08.31.20.01, and accurate as of September 2, 2020. Any further Executive Orders or directives will be communicated directly to LGs.