Georgia Archives

University System of Georgia

State Agency Specific Retention Schedules

« Return to Normal View   |   Print Page

Audits and Accounts, Department of   [ Total entries: 11 ]


0404-0001 | Audit Work Paper Files

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, auditee/auditor revisions/responses and related documentation used during the work process of reviewing audited financial statements and corrective action plans submitted by municipalities, counties, consolidated city-county governments, regional commissions, and other political subdivisions. Healthcare, Performance, and TRA (Technology, Risk, and Assurance Division) audits are covered under this schedule.

Retention:  5 years

Vital Record:  FALSE


0404-0009 | Current Equalized Adjusted School Property Tax Digest For Counties, Independent School System Areas,

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.

Vital Record:  FALSE


0404-0007 | Fiscal Notes, Retirement Certifications, and Report of the State Auditor Local Retirement Plans (NAL

Description:  This series includes fiscal notes, retirement certifications, and the biennial report of State Auditor on local government retirement plans. Fiscal notes are written estimates of the costs, savings, and revenue gain or loss that may result from implementation of a bill or joint resolution. Retirement certifications are the certifications by the State Auditor attached to retirement bills with fiscal impacts. If retirement bills with fiscal impacts do not have the auditor's certification, they cannot be considered. Biennial reports of the State Auditor on local government retirement plans are given to the Governor and each member of the General Assembly and report on the financial condition of local retirement plans and their compliance with investment requirements.

Retention:  Permanent.


0404-0005 | Local Government & Non-Profit Audit Report Files

Description:  Documents relating to performing desk reviews of all city, county, and non-profit financial audits and to perform financial audits of municipalities requesting assistance.

Retention:  Permanent

Vital Record:  FALSE


0404-0004 | Performance Audit Reports and Performance Evaluations

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

Vital Record:  FALSE


0404-0003 | Real Estate Transfer Transfer Tax Declaration Form File

Description:  Tax forms documenting the transfer of real estate.

Retention:  4 years.

Vital Record:  FALSE


0404-0008 | Report of State Organization Contract Payments to Nonprofit Organizations (NPO)

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


0404-0010 | Sales Ratio Study (Black Binder) File

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

Vital Record:  FALSE


0404-0002 | Sales Ratio Study Raw Data Files

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.

Vital Record:  FALSE


0404-0011 | State Agency, University System, and Public School Systems Audit Report Files

Description:  Documents relating to annual financial audits of state agencies, units of the university systems, and a public school systems of Georgia.

Retention:  Permanent

Vital Record:  FALSE


0404-0006 | Work Paper Files supporting the Report of the State Auditor Local Retirement Plans (NALGAD Biennial)

Description:  Documents supporting the report of the state auditor on local retirement plans including actuarial reports for local retirement plans submitted by the plans for the biennial retirement system report.

Retention:  8 years (Current and 3 preceding sessions, a session is two years).


Georgia Archives, 5800 Jonesboro Road, Morrow, GA  30260
www.georgiaarchives.org