Policies
The creation and communication of statewide accounting policies and procedures is a key element of the State Accounting Office goal to provide fiscal leadership for Georgia. Through sound policies and procedures, we:
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Assure the integrity of financial records,
- Assure the reliable, timely, and meaningful presentation of financial results,
- Support and assist state agencies and organizations in complying with state and federal financial reporting requirements and generally accepted accounting principles.
Accounting Procedures Manual
The Accounting Procedures Manual for the State of Georgia is maintained by the State Accounting Office.
Accounting Policy Manual (Revised)
The Accounting Policy Manual includes high-level policies and procedures to ensure that financial activity is recorded accurately and consistently across organizations, so that government-wide financial statements will comply with authoritive Governmental Accounting Standards Board (GASB) and legislative standards.
Accounting Directives
Accounting Directives are documents that provide accounting guidance for recording and reporting complicated event driven transactions such as stimulus activity under the American Recovery and Reinvestment Act (ARRA).
Other Procedural Functions
Documentation for procedural functions contains guidance to assist users with managing accounting operational processes such as administering travel regulations, managing cash and receivables, etc.
Policy Drafts for Comments
As part of our accounting policy process, we encourage feedback from organizations included in the State of Georgia reporting entity.