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-.03 - Uniform Charts of Accounts Implementation

Universal Citation: GA Rules and Regs r 110-15-1-.03

Current through Rules and Regulations filed through September 23, 2024

(1) Adoption and Amendment of Uniform Chart by the Department of Community Affairs. The following procedures and stipulations will apply to adoption and amendment of the Uniform Chart:

(a) The Board of Community Affairs shall adopt the Uniform Chart on or before December 31, 1998, after the Uniform Chart has been approved by the State Auditor. Upon the adoption of the Uniform Chart of Accounts by the Board, the Department will make the Uniform Chart publication available to units of local government.

(b) Subsequent amendments to the Uniform chart will be approved by the State Auditor prior to adoption by the Board. The Department will also revise the Uniform Charts publication as needed to incorporate any subsequent amendments and will make revised publications available to units of local government.

(2) Local Government Deadline for Adoption and Use of Uniform Charts. Beginning in the local government's fiscal year ending in the year 2001, the governing authorities must adopt and use the Uniform Chart. Beginning in the local government's fiscal year ending in 2002, all local governments with reported expenditures/ expenses totaling $10 million for all funds must allocate indirect costs in the general fund and to all other funds within the reporting entity.

(3) Authorization to Crosswalk. Authorization to crosswalk can be obtained by submitting a plan in the format prescribed by the department. Such plan must be submitted no later than June 30, 1999, and must be approved by the Department and the State Auditor.

(4) Certification of Compliance. Not less than six months prior to the beginning of a local government's fiscal year ending in the year 2001, the local government shall submit to the Department of Community Affairs, a Compliance Certification form in a format prescribed by the Department. The form shall be signed by the authorized representative of the local government's governing authority, certifying that the local government has adopted the Uniform Chart and has adjusted its accounting system and financial reporting procedures or has adopted the Uniform Chart and received authorization to crosswalk as specified in 110-15-1-.03(3) of this rule.

(5) Requests for Deadline Waivers and Departmental Review. The department is authorized to grant waivers delaying adoption of the initial Uniform Chart for a period of time not to exceed one year upon a clear demonstration that conversion of the accounting system of the requesting local government, within the time period specified in this rule, would be unduly burdensome.

(a) Requests for waivers must be submitted to the Department on a Request for Waiver form prescribed by the Department.

(b) The Request for Waiver form, signed by an authorized representative of the governing body of the local government, must be submitted to the Department not less than 30 days prior to the compliance deadline specified in 110-15-1-.03(4) of this rule.

(c) The Commissioner of the Department of the Community Affairs shall have sole discretion to make a determination, based on the information provided on the Request for Waiver form, as to whether a local government will be unduly burdened in converting its accounting system to use the Uniform Chart by the date prescribed by O.C.G.A. § 36-81-3.

(d) Within 15 days after receipt of the waiver request, the Department will notify the local government in writing of its final determination.

(6) Effects of Non-compliance. Failure to comply with the provisions of O.C.G.A. § 36-81-3 or other provisions of these rules could affect units of local governments in the following ways:

(a) The Department of Community Affairs may make available to state agencies, the State Auditor, and other interested parties a list of local governments that have failed to implement the Uniform Charts by the deadline established in O.C.G.A. § 36-81-3 and Chapter 110-15-1-.03 of this rule.

(b) As stated in O.C.G.A. § 36-81-8(c), the Department has the authority to require local governments and local independent authorities to submit reports of local government finances and annual reports of indebtedness as provided in O.C.G.A. § 36-81-8(b) as a condition of receiving state appropriated funds from the Department. In addition, § 36-81-8(h) also authorizes the Department to require units of local government to submit reports on local government services and operations as a condition of receiving state appropriated funds from the Department. Failure of units of local government to use the Uniform Chart as specified by the Department in filing reports due on or after the Uniform Chart adoption deadlines established in O.C.G.A. § 36-81-3 and 110-15-1-.03(2) or 110-15-1-.03(5) of this rule may therefore render such units ineligible to receive certain state appropriated funds from the department.

O.C.G.A. Sec. 36-81-3(e).

Disclaimer: These regulations may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.