Compilation of Rules and Regulations of the State of Georgia
Department 110 - RULES OF GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
Chapter 110-15 - UNIFORM CHARTS OF ACCOUNTS
Subject 110-15-1 - UNIFORM CHARTS OF ACCOUNTS
Rule 110-15-1-.02 - Definitions: General
Current through Rules and Regulations filed through September 23, 2024
For the purpose of these rules, the following words shall have the meaning as contained herein unless the context does not permit such meaning. Terms not described in these rules shall have ascribed to them the ordinary accepted meanings such as the context may imply. The following terms and definitions shall be used to guide the implementation of the uniform chart of accounts:
(a) "Adopt and Use" means to develop and implement an accounting system in accordance with the introduction of the Unform Chart of Accounts.
(b) "Annual report of indebtedness" means a legislatively mandated report that must be submitted annually by local independent authorities to the Department as prescribed in O.C.G.A. § 36-81-8(b) and (c).
(c) "Authorization to Crosswalk" means an authorization granted to a unit of local government by the Department and State Auditor based upon the Department's determination that incorporating the Uniform Chart of Accounts into a local unit of government's internal accounting system would create an undue hardship on the requesting local government.
(d) "Board" means the Board of the Georgia Department of Community Affairs.
(e) "Certification of Compliance" means the submission by a unit of government to the Department of a properly executed Compliance Certification form certifying that it will adopt and use the Uniform Chart by the deadline specified in O.C.G.A. § 36-81-3.
(f) "Compliance deadline" means the date local governments must submit a Compliance Certification form to the Department of Community Affairs (i.e., not less than six months prior to the beginning of the local government's fiscal year ending in 2001).
(g) "Commissioner" means the commissioner of the Georgia Department of Community Affairs.
(h) "Crosswalking" means that a local government can use its own account numbers as long as it reclassifies accounting information in accordance with the account categories and descriptions established in the Uniform Chart. Crosswalking does not apply to the Uniform Chart required fund classifications.
(i) "Days" means calendar days, unless otherwise specified.
(j) "Department" means the Georgia Department of Community Affairs.
(k) "Governing authority" means that official or group of officials responsible for governance of the unit of local government.
(l) "Report of local government finances" means a legislatively mandated report that must be submitted annually by units of local government to the Department as prescribed in O.C.G.A. § 36-81-8, 36-81-8(b) and (c).
(m) "Local government operations survey," commonly referrd to as LOGOS means a set of information on local government services and operations legislatively mandated to be collected from all units of local governments by the Department as provided in O.C.G.A. § 36-81-8(h).
(n) "State Auditor" means the head of the Georgia Department of Audits and Accounts.
(o) "Uniform Chart of Accounts" means the standard accounts classification system as approved by the State Auditor and adopted by the Board of the Department of Community Affairs as prescribed in O.C.G.A. § 36-81-3.
(p) "Unit of local government," "unit" or "local government" means a municipality, country, consolidated city-county do not include any local school district or board of education. For purposes of this paragraph,"country" includes any country officer who is paid in whole or in part on a salary basis and over whom the county governing authority exercises budgetary authority.
(q) "Waiver" means a time waiver granted to a unit of local government by the Department based on the Department's determination that meeting the deadline established in O.C.G.A. § 36-81-3 for converting the local government's accounting system to use the Uniform Chart would be unduly burdensome and allowing the unit of government to delay adoption and use of the Uniform Chart not to exceed one year from the deadline.
O.C.G.A. Secs. 36-8-1, 36-8-3.
