Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Local Government Audits topic
No spam. Unsubscribe anytime.
Subcommittee backs 90-day audit extension, shield for local governments' grant eligibility
Summary
The State and Local Government Subcommittee approved HB 244 to let the state auditor grant a 90-day extension when a local government's auditor verifies delay is not the local government's fault, preserving eligibility for state grants during the extension.
The State and Local Government Subcommittee on Wednesday approved HB 244, a bill that would allow the state auditor to grant a 90-day extension to local governments that cannot complete annual audits due to circumstances “through no fault of their own,” and would protect those governments from losing eligibility for state grants during the extension.
Representative Cannon, who presented the bill, said HB 244 “would require the state auditor, to grant a 90 day extension after receiving an affidavit from a local government's auditor providing good cause that the local government is unable to complete their audit through no fault of their own.” He told the committee the measure arose from recommendations of the Rural Development Council in 2023 and 2024.
The bill responds to what presenters described as growing audit-timeliness problems. Cannon cited state reporting showing that only 52 percent of cities met the statutory 180-day filing deadline in 2018 and that as of 2022 roughly 33 percent filed on time. He and witnesses said causes include difficulty hiring auditors, auditor backlogs, turnover of financial staff and coordination problems with constitutional officers.
Dante Bridal of the Association County Commissioners of Georgia (ACCG) and Jim Thornton of the Georgia Municipal Association (GMA) testified in favor, saying the measure targets smaller jurisdictions that lack staff or cannot attract audit firms. Bridal said the extension would help “protect local government's funding,” and Thornton described participation on a state auditor working group and said availability of auditors in some parts of the state has declined.
Representative Williams asked whether the bill addresses underlying capacity problems and whether other state assistance is available; Cannon and witnesses said the extension is intended as a limited “hold harmless” window and noted broader capacity issues—such as the high cost of audits and limited local staff—remain to be addressed separately. Cannon and others specified that the extension requires an affidavit signed by the local government's auditor attesting the delay is not the locality's fault.
The subcommittee moved the bill forward by voice vote; the committee chair announced the measure "passes." No roll-call tally was recorded in the transcript.
If enacted, HB 244 would leave the state auditor authorized to grant a single 90-day delay upon receipt of the auditor's affidavit and to treat the locality as still qualified for state funding during that time. The bill does not change the statutory 180-day filing requirement itself and does not create a permanent waiver mechanism.
