Georgia Public Health Emergency Declaration: Guidance for Local Governments on Financial Reporting Requirements

Staff Report

Wednesday, September 9th, 2020

Information as of September 2, 2020*

  • As a result of Governor Kemp’s Public Health Emergency Declaration, certain local governments and authorities have extensions on reporting requirements.

  • 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).

  • 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*.

  • 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.

  • 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.

  • 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.