GA HB244

Local governments with expenditures of $2.5 million or more must conduct annual audits; those with $2.5 million or less may conduct biennial audits using a special purpose framework prescribed by the state auditor

Local governments with expenditures of $1 million or less may elect to file an annual agreed upon procedures report instead of a full audit, but cannot use this option for more than four consecutive years and must complete a full audit at least every fifth year

County constitutional officers (except probate judges) who fail to cooperate with audit preparation may have 50% of their county-paid compensation temporarily withheld until they provide necessary documentation

The state auditor may grant a 90-day extension beyond the standard 180-day deadline when audit delays result from public officers or employees failing to cooperate with documentation requests

The expenditure threshold triggering mandatory annual audits increases from $550,000 to $2.5 million, and the population-based requirement (over 1,500 persons) is eliminated