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GeorgiaHB 2442025-2026 Regular SessionHouseWALLET

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

Sponsored By: Chas Cannon (Republican), Gerald Greene (Republican), Leesa Hagan (Republican), Mack Jackson (Democrat), Bill Yearta (Republican)

Signed by Governor

Governmental AffairsState and Local Governmental OperationsGeneral Bill

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 1 costs, 2 mixed.

Audit filing relief for local governments

Local audits normally must be filed within 180 days after the fiscal year ends. The state auditor can excuse a filing requirement when evidence shows unusual events pushed spending above the applicable threshold. The auditor must find good cause. Counties and consolidated governments can also get 90 extra days when an officer’s or employee’s failure to cooperate or supply records delays filing. This requires good cause and follows a 180-day waiver, or the normal deadline after a waiver in either prior year.

County officers risk half-pay audit withholding

Officers and employees serving counties or consolidated governments must help prepare financial statements and audits and provide needed records. This includes state staff assigned to those governments; the local government is not liable for their failure to cooperate. When a covered county officer’s noncooperation causes a missed filing deadline, the government must withhold 50% of county-funded pay. This applies to constitutionally listed county officers, except probate court judges, and continues until the officer provides needed cooperation and information. Withheld pay must be returned within 14 days after the audit or report is completed and sent to the state auditor. No interest or extra compensation is paid.

Local governments get paid reporting help

Georgia’s Department of Community Affairs can help local governments that ask for help preparing certain financial reports. This covers agreed-upon-procedures reports, special-format reports, and the record-keeping procedures needed to prepare them. The department can charge reasonable fees for this help.

New audit rules for local governments

Georgia local governments spending $2.5 million or more must get a full audit each year. Those spending $2.5 million or less can use the state auditor’s special reporting format instead of choosing audits every two years. Governments spending $1 million or less can choose an annual agreed-upon-procedures report for no more than four straight years. Governments outside these options must get a full audit at least every fifth year. The state auditor sets reporting templates and their start date, and can accept a negative audit opinion caused by using the special format.

Sponsors & Cosponsors

Sponsors

  • Chas Cannon

    Republican • House

  • Gerald Greene

    Republican • House

  • Leesa Hagan

    Republican • House

  • Mack Jackson

    Democrat • House

  • Bill Yearta

    Republican • House

Cosponsors

  • Sam Watson

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 361 • No: 13

House vote • 3/16/2026

Agree to Senate Substitute

Yes: 151 • No: 4 • Other: 9

Senate vote • 3/10/2026

PASSAGE BY SUBSTITUTE

Yes: 48 • No: 2 • Other: 3

House vote • 3/4/2025

PASSAGE

Yes: 162 • No: 7 • Other: 8

Actions Timeline

  1. Effective Date

    7/1/2026

  2. House Date Signed by Governor

    5/11/2026House

  3. Act 437

    5/11/2026

  4. House Sent to Governor

    4/6/2026House

  5. House Agreed Senate Amend or Sub

    3/16/2026House

  6. Senate Third Read

    3/10/2026Senate

  7. Senate Passed/Adopted By Substitute

    3/10/2026Senate

  8. Senate Committee Favorably Reported By Substitute

    2/2/2026Senate

  9. Senate Taken from Table

    1/12/2026Senate

  10. Senate Recommitted

    1/12/2026Senate

  11. Senate Tabled

    4/2/2025Senate

  12. Senate Committee Favorably Reported

    3/27/2025Senate

  13. Senate Read Second Time

    3/27/2025Senate

  14. Senate Read and Referred

    3/6/2025Senate

  15. House Third Readers

    3/4/2025House

  16. House Passed/Adopted By Substitute

    3/4/2025House

  17. House Committee Favorably Reported By Substitute

    2/27/2025House

  18. House Second Readers

    2/6/2025House

  19. House First Readers

    2/5/2025House

  20. House Hopper

    2/4/2025House

Bill Text

  • HB 244/AP* (v8)

    PDF

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