Rule 110-3-1-.02 - Report Submittal Rules(1) The first round of report, mailed no later than April 1 to all governments whose fiscal year ends between July 1 and December 31, must be submitted by the close of business on June 30. The second round of reports, mailed no later than August 20 to all governments whose fiscal year ends between January 1 and June 30, must be submitted by the close of business on November 20.(2) The report must reflect the revenues, expenditures and bonded indebtedness of the local government's most recently completed fiscal year. This information does not have to be audited but the use of audited data is encouraged if the audit is available.(3) Within 15 days of the due date of each report, each local government that has failed to submit a report by the due date will be notified in writing of its delinquent status. If a local government does not submit a report within 30 days of the due date, it will be barred from receiving any state appropriated funds through the Department of Community Affairs for 90 days or until such time as the delinquent report is submitted, whichever is longer.(4) The Commissioner of the Department of Community Affairs may extend the due dates established in 110-3-1-.02(1) if he finds such action in the best interest of the department.(5) Upon written application by a barred local government, the Commissioner of the Department of Community Affairs may lift the barred status of such local government if he finds extenuating circumstances prevented the submission of the report of local government finances by the established due date.Ga. Comp. R. & Regs. R. 110-3-1-.02
O.C.G.A. Sec. 36-81-8.
Original Rule entitled "Report Submittal Rule" adopted. F. Dec. 10, 1991; eff. Dec. 30, 1991.Amended: F. Jun. 4, 1993; eff. Jun. 24, 1993.Amended: F. Mar. 12, 1996; eff. Apr. 1, 1996.