Georgia's Standard Local Government Chart of Accounts (2013)
A Georgia's Standard Local Government Chart of Accounts (2013) is a standard local government CoA for a State of Georgia published in 2003.
- AKA: Georgia's 2013 Municipal Standard CoA.
- Context:
- It can be referenced by a Georgia Municipality's CoAs, such as Alpharetta, Georgia's CoA[1] and Atlanta, Georgia's CoA.
- …
- Example(s):
- Counter-Example(s):
- Florida's Standard Local Government CoA (2011) [2].
- Illinois' Standard Local Government CoA (2010) [3].
- Idaho's Standard Local Government CoA (2003) [4].
- Iowa's Standard Local Government CoA (2014) [5].
- Louisiana's Standard Local Government CoA (2004) [6].
- Maine's Standard Local Government CoA [7].
- Massachusetts' Standard Local Government CoA (2014) (UMAS). [8]
- Michigan's Standard Local Government CoA (2002) [9].
- Minnesota's Standard Local Government CoA (2012) [10] [11].
- Montana's Standard Local Government CoA (2012) [12].
- New York's Standard Local Government CoA (2011) [13].
- North Carolina's Standard Local Government CoA [14].
- Pennsylvania's Standard Local Government CoA (2014) [15].
- South Dakota's Standard Local Government CoA [16].
- West Virginia's Standard Local Government CoA (2010) [17].
- Wisconsin's Standard Local Government CoA (1985) [18].
- Tennessee's Standard Local Government CoA (2012) [19].
- Utah's Standard Local Government CoA (2013) [20].
- Virginia's Standard Local Government CoA (2010) [21].
- See: Georgia's State Auditor.
References
2013
- (Georgia Department of Community Affairs, 2013) ⇒ Georgia Department of Community Affairs. (2013). “Third Edition of the Uniform Chart of Accounts for Local Governments in Georgia."
- QUOTE: In 1997, the Georgia General Assembly passed the Local Government Uniform Chart of Accounts and Reporting Act (originally HB 491, O.C.G.A. §36-81-3 (e)). It called for the Georgia Department of Community Affairs (DCA) to develop a uniform chart of accounts for all local governments in the state. The chart of accounts contained in this document is fully compliant with generally accepted accounting principles (GAAP) and initially was approved by the Georgia Department of Audits and Accounts (State Auditor) and adopted by the Board of Community Affairs in December 1998. …
…
… All local governments prepare and submit reports of their financial position and operations to various state agencies. Most local governments are required to have annual audits prepared of their financial affairs and transactions of all their funds and activities and to submit those audits either annually or biennially to the state auditor [ O.C.G.A. §36-81-7 (a) ]. They also are required to submit financial information and other data to the Department of Community Affairs. Examples include an annual report of their finances (revenues, expenditures, assets, and debts of all funds [ O.C.G.A. §36-81-8 (b) (1) (A) ]) and the rate of taxation for the hotel / motel tax and the amounts collected and expended (O.C.G.A. §48-13-56).
Historically, most local governments in Georgia have developed their own accounting and financial reporting systems that adhere to GAAP as prescribed by the GASB. Nevertheless, considerable variation existed from one jurisdiction to another in how financial information and data were presented in annual audits and reported to DCA. This variation in approaches to financial reporting limited the utility of local government reports. It also made it difficult for local governments interested in comparing their financial and service delivery situations to make valid and useful comparisons — a complaint registered periodically with DCA by local government officials from around the state.
Policymakers in Georgia recognized for some time the need for a local government uniform chart of accounts. …
- QUOTE: In 1997, the Georgia General Assembly passed the Local Government Uniform Chart of Accounts and Reporting Act (originally HB 491, O.C.G.A. §36-81-3 (e)). It called for the Georgia Department of Community Affairs (DCA) to develop a uniform chart of accounts for all local governments in the state. The chart of accounts contained in this document is fully compliant with generally accepted accounting principles (GAAP) and initially was approved by the Georgia Department of Audits and Accounts (State Auditor) and adopted by the Board of Community Affairs in December 1998. …
2013
| Uniform CoA Code | Classification |
|---|---|
| 31 | Taxes |
| 31.1000 | General property taxes |
| 31.3000 | General sales and use taxes |
| 31.4000 | Selective sales and use taxes |
| 31.5000 | Local option income taxes |
| 31.6000 | Business taxes |
| 31.9000 | Penalties and interest on delinquent taxes |
| 32 | Licenses and permits |
| 32.1000 | Business licenses and permits |
| 32.2000 | Non-business licenses and permits |
| 32.3000 | Regulatory fees |
| 32.4000 | Penalties and interest on delinquent licenses and permits |
| 33 | Intergovernmental revenues |
| 33.1000 | Federal government grants |
| 33.3000 | Federal government payments in lieu of taxes |
| 33.4000 | State government grants |
| 33.5000 | State Government payments in lieu of taxes |
| 33.6000 | Local government unit (specify unit) grants |
| 33.7000 | Local government unit shared revenues |
| 33.8000 | Local government unit payments in lieu of taxes |
| 34 | Charges for services |
| 34.1000 | General government |
| 34.2000 | Public safety |
| 34.3000 | Streets and public improvements |
| 34.4000 | Utilities/enterprise |
| 34.5000 | Other/enterprise |
| 34.6000 | Other fees |
| 34.7000 | Culture and recreation |
| 34.9000 | Other charges for services |
| 35.1000 | Fines and forfeitures |
| 36 | Investment income |
| 36.1000 | Interest revenues |
| 36.2000 | Realized gain or loss on investments |
| 36.3000 | Unrealized gain or loss on investments |
| 37 | Contributions and donations from private sources |
| 37.1000 | Contributions and donations from private sources |
| 38 | Miscellaneous revenue |
| 38.1000 | Rents and royalties |
| 38.2000 | Telephone commissions |
| 38.3000 | Reimbursement for damaged property |
| 38.4000 | Pension trust fund contributions |
| 38.9000 | Other |
| 39 | Other financing sources |
| 39.1000 | Interfund transfers |
| 39.2000 | Proceeds of general fixed asset dispositions |
| 39.3000 | Proceeds of general long-term liabilities |
| Uniform CoA Code | Classification |
|---|---|
| 1000 | GENERAL GOVERNMENT |
| 1100 | Legislative |
| 1300 | Executive |
| 1400 | Elections |
| 1500 | General administration |
| 2000 | JUDICIAL |
| 2100 | Judicial administration |
| 2200 | District attorney |
| 2300 | State court |
| 2400 | Magistrate court |
| 2500 | Recorder's court |
| 2600 | Juvenile court |
| 2700 | Grand jury |
| 2800 | Public defender |
| 3000 | PUBLIC SAFETY |
| 3100 | Public safety administration |
| 3200 | Police |
| 3300 | Sheriff (constitutional officer) |
| 3400 | Corrections |
| 3500 | Fire |
| 3600 | Emergency medical services (EMS) |
| 3700 | Coroner / medical examiner |
| 3800 | E-911 |
| 3900 | Other Protection |
| 4000 | PUBLIC WORKS |
| 4100 | Public Works Administration |
| 4200 | Highways and streets |
| 4300 | Sanitation and wastewater |
| 4400 | Water |
| 4500 | Solid waste and recycling |
| 4600 | Electric |
| 4700 | Gas |
| 4800 | Cable television |
| 4900 | Maintenance and shop - General Fund |
| If operated as an enterprise fund | |
| 5000 | HEALTH AND WELFARE |
| 5100 | Health |
| 5400 | Welfare |
| 5500 | Community services |
| 5600 | Public Education |
| 6000 | CULTURE / RECREATION |
| 6100 | Recreation |
| 6200 | Parks |
| 6500 | Libraries |
| 7000 | HOUSING AND DEVELOPMENT |
| 7100 | Conservation |
| 7200 | Protective inspection |
| 7300 | Urban redevelopment and housing |
| 7400 | Planning and zoning |
| 7500 | Economic development and assistance |
| 7600 | Economic opportunity |
| 8000 | DEBT SERVICE |
| 9000 | OTHER FINANCING USES |