Compilation of Rules and Regulations of the State of Georgia › Department 110 - RULES OF GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS › Chapter 110-15 - UNIFORM CHARTS OF ACCOUNTS › Subject 110-15-1 - UNIFORM CHARTS OF ACCOUNTS › Rule 110-15-1-.02 - Definitions: General

Current through Rules and Regulations filed through June 27, 2024
For the purpose of these rules, the following words shall
				  have the meaning as contained herein unless the context does not permit such
				  meaning. Terms not described in these rules shall have ascribed to them the
				  ordinary accepted meanings such as the context may imply. The following terms
				  and definitions shall be used to guide the implementation of the uniform chart
				  of accounts:
(a) "Adopt and Use" means
				to develop and implement an accounting system in accordance with the
				introduction of the Unform Chart of Accounts.
(b) "Annual report of indebtedness" means a
				legislatively mandated report that must be submitted annually by local
				independent authorities to the Department as prescribed in O.C.G.A. §
									36-81-8(b) and
				(c).
(c) "Authorization to Crosswalk" means an
				authorization granted to a unit of local government by the Department and State
				Auditor based upon the Department's determination that incorporating the
				Uniform Chart of Accounts into a local unit of government's internal accounting
				system would create an undue hardship on the requesting local
				government.
(d) "Board" means the
				Board of the Georgia Department of Community Affairs.
(e) "Certification of Compliance" means the
				submission by a unit of government to the Department of a properly executed
				Compliance Certification form certifying that it will adopt and use the Uniform
				Chart by the deadline specified in O.C.G.A. §
									36-81-3.
(f) "Compliance deadline" means the date
				local governments must submit a Compliance Certification form to the Department
				of Community Affairs (i.e., not less than six months prior to the beginning of
				the local government's fiscal year ending in 2001).
(g) "Commissioner" means the commissioner of
				the Georgia Department of Community Affairs.
(h) "Crosswalking" means that a local
				government can use its own account numbers as long as it reclassifies
				accounting information in accordance with the account categories and
				descriptions established in the Uniform Chart. Crosswalking does not apply to
				the Uniform Chart required fund classifications.
(i) "Days" means calendar days, unless
				otherwise specified.
(j)
				"Department" means the Georgia Department of Community Affairs.
(k) "Governing authority" means that official
				or group of officials responsible for governance of the unit of local
				government.
(l) "Report of local
				government finances" means a legislatively mandated report that must be
				submitted annually by units of local government to the Department as prescribed
				in O.C.G.A. §
									36-81-8,
				36-81-8(b) and
				(c).
(m) "Local government operations survey,"
				commonly referrd to as LOGOS means a set of information on local government
				services and operations legislatively mandated to be collected from all units
				of local governments by the Department as provided in O.C.G.A. §
									36-81-8(h).
(n) "State Auditor" means the head of the
				Georgia Department of Audits and Accounts.
(o) "Uniform Chart of Accounts" means the
				standard accounts classification system as approved by the State Auditor and
				adopted by the Board of the Department of Community Affairs as prescribed in
				O.C.G.A. §
									36-81-3.
(p) "Unit of local government," "unit" or
				"local government" means a municipality, country, consolidated city-county do
				not include any local school district or board of education. For purposes of
				this paragraph,"country" includes any country officer who is paid in whole or
				in part on a salary basis and over whom the county governing authority
				exercises budgetary authority.
(q)
				"Waiver" means a time waiver granted to a unit of local government by the
				Department based on the Department's determination that meeting the deadline
				established in O.C.G.A. §
									36-81-3 for converting the local
				government's accounting system to use the Uniform Chart would be unduly
				burdensome and allowing the unit of government to delay adoption and use of the
				Uniform Chart not to exceed one year from the deadline.
O.C.G.A. Secs.
				  36-8-1,
				  36-8-3.