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Committee advances bill to raise audit threshold, offer cash‑basis option for small Georgia local governments

3353163 · March 26, 2025
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Summary

House Bill 244 would raise the audit threshold from $550,000 to $2.5 million, add a cash‑basis special purpose framework and preserve taxpayer accountability through periodic full audits and waiver provisions, sponsors and the state auditor said. The committee passed the bill unanimously.

The State and Local Governmental Operations Committee advanced House Bill 244, which would raise the state audit threshold for local governments from $550,000 to $2.5 million and add a cash‑basis "special purpose framework" for smaller entities, sponsors and the state auditor said.

Supporters said the change is intended to reduce cost and administrative burden for very small cities and towns while retaining accountability for state funds. "This bill provides some flexibility in the state's annual audit requirements for small local governments, whose expenditures are less than a $2,500,000 threshold,"…

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