WeVote
Log In

Bill

Bill

HB 244

State auditor; local governments to request and receive in certain circumstances due date extensions related to filing annual audits; provide

2025-2026 Regular Session Introduced by Chas Cannon and 4 co-sponsors

House Bill 244 allows Georgia local governments to request up to 180-day extensions for annual audit filings, enhancing compliance flexibility and accountability.

Act 437
#localgovernment
0
WeVote Research Nonpartisan
Bill Summary · HB 244

Summary of House Bill 244

Bill Number: HB 244
Title: State auditor; local governments to request and receive in certain circumstances due date extensions related to filing annual audits; provide
Status: Senate Tabled
Introduced: February 04, 2025
Classification: Bill

Purpose and Intent

House Bill 244 aims to amend the Official Code of Georgia Annotated regarding the auditing requirements for local governments. The bill seeks to provide local governments with the ability to request extensions for filing their annual audits under specific circumstances, thereby enhancing flexibility in compliance with audit deadlines.

Key Provisions

  1. Audit Requirements:

    • Local governments with a population exceeding 1,500 or expenditures of $2.5 million or more must conduct annual audits of their financial affairs.
    • Governments with expenditures below $1 million may opt for an annual report of agreed-upon procedures instead of a full audit, but this can only be done for a maximum of four consecutive years.

  2. Extension of Audit Deadlines:

    • The state auditor can grant extensions for the completion of audits for good cause shown, allowing an additional period of up to 180 days.
    • If a local government provides an affidavit from its auditor indicating good cause for missing the deadline, the state auditor must extend the due date by 90 days.

  3. Accountability Measures:

    • Constitutional county officers may be held liable for failing to assist in meeting audit requirements, with potential temporary withholding of their compensation.
    • The state auditor is responsible for reviewing submitted audit reports and can notify local governments of deficiencies.

  4. Reporting and Compliance:

    • Local governments must submit their audit reports within 180 days after the close of their fiscal year, along with written comments on findings and corrective actions.
    • Failure to submit required audits may affect a local government's eligibility for state funds.

Who Would Be Affected

  • Local Governments: The bill directly impacts local government entities in Georgia, particularly those with populations over 1,500 or expenditures above specified thresholds.
  • State Auditor: The state auditor's role is expanded to include the authority to grant extensions and review compliance with audit requirements.
  • County Officers: Constitutional county officers may face accountability measures if their offices do not comply with audit requirements.

Procedural Aspects

  • The bill was introduced on February 4, 2025, and has undergone several legislative actions, including being favorably reported by the House Committee and passed by the House.
  • As of April 2, 2025, the bill has been tabled in the Senate, indicating it is currently not moving forward in the legislative process.

Conclusion

House Bill 244 represents an effort to modernize and provide flexibility in the auditing processes for local governments in Georgia. By allowing for extensions and clarifying responsibilities, the bill aims to enhance compliance while ensuring accountability in local government financial practices.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.