Total entries: 27 (Listed alphabetically by title)
Description: This series includes the raw data collected from over 2,400 entities required to submit annual immigration reports to the Department of Audits. Documents collected include listings of vendors hired to perform services who are subject to the E-Verify requirements, listings of businesses obtaining/renewing business licenses who are subject to E-Verify requirements, verification of compliance with sanctuary city policies, and listings of public benefits offered by entity and documentation of their use of the federal Systematic Alien Verification of Entitlements application (SAVE).
Retention: 5 years
Updated: October 20, 2021
Description: This series includes the raw data obtained from state agencies regarding their contractual services with architectural and engineering firms and the monthly report that summarizes statewide activities. The purpose of the report is to identify the percentage of business given to each firm and to identify firms whose total contracts exceed the allowed percentages.
Retention: 5 years
Updated: October 20, 2021
Description: This series includes complete general ledger data obtained through the GA Department of Education and local boards of education for historical and trending purposes. This information may not directly become part of the workpapers, but is used in support of the financial audits of local boards of education.
Retention: 5 years
Updated: October 20, 2021
Description: This series consists of information compiled during the audit process. Records may include but are not limited to: client files, data files, checklists, forms, interview notes, auditee/auditor revisions/responses and related documentation used during the work process of reviewing financial and operational information. This data may be obtained from state agencies, commissions, authorities, the Board of Regents, local boards of education, and local political subdivisions. This series applies to all audits, examinations, engagements, and special projects performed by the Department of Audits and Accounts. Work papers related to fiscal notes and retirement legislation are excluded from this schedule and addressed in a separate schedule.
Retention: 5 years
Updated: October 20, 2021
Description: Documents relating to the compilation of the equalized adjusted school property tax digest for each county in Georgia and the State as a whole. Records include the finalized current equalization adjusted school property tax digest of the county or independent school system area and the sum of the current equalized adjusted school property tax digest for the state as a whole. Alternate title: 100% Digest File.
Full Title: Current Equalized Adjusted School Property Tax Digest for Counties, Independent School System Areas, and the State as a Whole
Retention: 50 years.
Description: This series includes the electronic data relating to audit findings of entities that are part of the state reporting entity. This would include, but not be limited to state agencies, authorities, commissions, and the Board of Regents. The data collected includes the audit finding, response of the entity, corrective action plans and documentation of findings resolution. This is only the raw data that is used to help report findings in the annual single audit reports issued by DOAA.
Retention: 5 years after resolution
Updated: October 20, 2021
Description: This series includes the signed fiscal note issued by the State Auditor and the Director of the Office and Planning and Budget and all workpapers associated with the preparation of a fiscal note. The workpapers can include, but is not limited to, interviews, research, analytics, policies, drafts, etc.
Retention: 10 years
Updated: October 20, 2021
Description: This series includes the reports submitted by applicable state agencies and Judicial Circuits documenting the proceeds of property and income received from forfeited assets. This report is submitted to DOAA for information purposes only.
Retention: Useful life
Updated: October 20, 2021
Description: Complaints: This record series documents investigation of complaints filed by citizens and brought against a state or local government that is alleged to have violated certain state immigration laws. Document types include: written complaints, interview notes, testimony transcripts, decisions of the Board, and any other documentation gathered during the course of the investigation.
Retention: 5 years after closure
Updated: October 20, 2021
Description: This series includes approved travel expense statements and applicable documentation submitted by superior court judges, including the documentation of transmittal of approved statements to the Administrative Office of the Courts for payment.
Retention: 5 years
Updated: October 20, 2021
Description: Letter provided to respective local governments with review results from submitted annual audit financial statements as required by O.C.G.A. 36-18-7.
Retention: 0404-0013A: Final review results letter: Permanent; 0404-0013B: Notes, drafts, and working papers: 5 years
Updated: November 14, 2018
Description: Documents relating to performing desk reviews of all non-profit financial audits.
Retention: 5 years
Updated: November 14, 2018
Description: Performance audits and special examinations of state programs and functions prepared for the General Assembly, Governor, agency management, governing boards, and the public.
Retention: Permanent
Description: This series includes the raw data received from state agencies and local boards of education used to prepare the Salary and Travel Report, the reports on payments, obligations, and professional services that are issued annually and made available on the Open Georgia website. Data types include salary and travel reimbursements for all employees, and various information regarding expenditures of government entities.
Retention: 2 years
Updated: October 20, 2021
Description: This series includes the raw data submitted by state agencies documenting the amount of funds granted to non-profit organizations that support state programs. This information is used by DOAA to determine which non-profit organizations are required to submit financial statements to DOAA for review.
Retention: 5 years
Updated: October 20, 2021
Description: Tax forms documenting the transfer of real estate.
Retention: 4 years.
Description: The report summarizes contracts between state agencies and non-profits. It lists the state agency, number of contracts, state award, federal ward, and the total for the fiscal year. It also lists the non-profits who received the contract payments along with the contract number/purpose, date, state award, federal award total for the fiscal year. State organizations entering into agreements with nonprofit organizations must report all agreements to the State Auditor to ensure that nonprofit organizations adhere to financial reporting requirements.
Retention: Permanent
Description: This report is issued biennially each odd-numbered year and provides the Governor and Legislature with information regarding the fiscal soundness of local retirement plans subject to the provisions of Title 47 of the Official Code of Georgia Annotated.
Retention: Permanent.
Updated: October 20, 2021
Description: This series includes the official retirement certifications (and supporting documentation) issued by the State Auditor that documents whether a bill affecting a retirement system is "fiscal" or "nonfiscal." This series also includes the actuarial investigations and State Auditor Summaries issued on "fiscal retirement bills" being considered by the Legislature for possible passage of the legislation.
Retention: 10 years
Updated: October 20, 2021
Description: Documents relating to establishing an equalized adjusted school property tax digest for each county in Georgia and the State as a whole. Records include the final Sales Ration Study sent to and approved by each county and independent school system which shows summary calculations, previous owner, current owner, location of property, type of property (residential, commercial, industrial, or farm), selling price, county assessment, and property ratio.
Retention: Permanent
Updated: October 20, 2021
Description: Documents relating to establishing an equalized adjusted school property tax digest for each county in Georgia and the state as a whole. This series includes the raw data collected by appraisers when completing the audit.
Retention: 4 years.
Description: The SEFA is a supplemental schedule to the financial statements that an organization is required to produce when it is subject to the single audit requirement hosted with SAO. This series is the raw data received by state agencies (departments, authorities, board of regents, commissions, etc.) that make up the state reporting entity and includes summarized data on all federal grant expenditures. This information received by entities is verified, summarized, and reported in the annual Single Audit Report. The Single Audit Report is a permanent record.
Retention: 5 years after issuance of single audit report.
Updated: October 20, 2021
Description: Documents relating to annual financial audits of state agencies, units of the university systems, and a public school systems of Georgia.
Retention: Permanent
Description: This series includes all documents relating to the planning, coordination, financial management of the State Auditor's Training Program. The records include, but are not limited to, registration documents, CPE records for attendees, revenue and expense documents, speaker and venue records.
Retention: 5 years
Updated: October 20, 2021
Description: This series includes, but is not limited to data obtained directly from auditees (state government and local boards of education) which may be used in whole or in part for the audit. The data is owned by the auditee and obtained directly from their systems. The data may be used by DOAA to pull samples or examine trends. Any data used directly for purposes of forming audit conclusions is incorporated into the workpapers and retained for 5 years per our current retention schedules.
Retention: 3 years
Updated: October 20, 2021
