The Georgia Department of Community Affairs (DCA) worked throughout 2019 to solicit feedback and suggestions for an update to the Uniform Chart of Accounts (UCOA) for Local Governments in Georgia.
In November 2019, representatives from DCA, the Georgia Department of Audits and Accounts, the Georgia Municipal Association, the Association County Commissioners of Georgia, and the Carl Vinson Institute of Government at the University of Georgia convened for a review and update. Following review and approval by the State Auditor, the DCA Board adopted the Fourth Edition update to the Uniform Chart of Accounts (UCOA) for Local Governments in Georgia during their May 2020 Board Meeting.
Below you will find a series of resources for the updated UCOA for local Georgia governments.
Full UCOA Fourth Edition
Click
here for the full Fourth Edition of the Uniform Chart of Accounts for Local Governments in Georgia, a 151-page PDF document that has been approved by the State Auditor and adopted by the DCA Board.
Summary of Fourth Edition Updates
Click
here for an eight-page PDF document summarizing the updates and implications of the UCOA. This includes terminology changes, removed account classifications, new accounts/sub-accounts added to reflect changes in Georgia local government finance, restructuring of
alcoholic beverage fund classifications and
accountability court inflow and outflow accounts, and clarification on accounting for LOST revenue.
Webinar Summary of Updates and RLGF Modifications
DCA staff has prepared a 45 minute webinar that summarizes the substantive changes in the UCOA Fourth Edition, as well as the modifications made to the RLGF submission document to reflect this update, accessible at
this link.
Updated RLGF Submission Document
As required in OCGA 36-81-8, all local governments in Georgia are required to submit the Report of Local Government Finance (RLGF) to DCA within six months of the conclusion of the jurisdiction’s fiscal year. The RLGF submission document is a locked Excel document, and has been updated to reflect the account number and terminology changes. The updated submission form should be used for FY2020 and future years, and is available
here.
If you have any questions about this UCOA update, please email
DCA.Research@dca.ga.gov.