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President's Letter Spring 2019

Dear Fellow GGFOA Members, Our 34th Annual Conference in Savannah, GA at the Riverfront Marriott is just a few months away, September 29 – October 2, 2019. The annual conference committee has been working extremely hard to prepare for our conference. The theme this year is Anchored in Excellence, and registration will open on or around July 1st. All active members will be emailed as soon as registration opens with additional information, including links to download the conference...



The Fraud Triangle

Who loves a good headline? Picture this – you are a resident of Anytown and start each morning with a cup of coffee and the local news. Today’s headline reads, “Local government employee indicted for theft of government funds.” As a long-time resident and taxpayer of Anytown, you are thinking to yourself, “How could this occur in my county? If the County allowed this to happen, I am sure that theft is widespread throughout; I will be voting “No” in the upcoming sales tax...



The Time to Reform Fine and Fee Systems is Now

Increasingly we hear of the need for criminal justice reform designed to, among other things, reduce recidivism and decrease the number of people entering the prison system in the first place. One such factor taking away from these efforts is local governments who rely heavily on criminal fines and fees to fund their criminal justice operations. Since 2010, 48 states have increased civil and/or criminal fees assessed on defendants, and each year, more and more individuals unable to pay...



Legal Level of Control and the Budget

Each year governments across Georgia adopt annual operating and capital budgets. The adopted budgets represent a sacred trust between the governing body and the citizens they represent. Annual budgets in Georgia are primarily funded with property taxes, a government imposed nonexchange transaction. Taxpayers are “involuntary” resource providers and as such it is important to demonstrate compliance with the appropriated and final amended budget. After all, the budget is an expression of...



Making Dollars and Sense with Wellness Programming

Government and public entities have a unique advantage when improving the health and well-being of their employees. Due to lower rates of employee turnover compared to private organizations, municipalities offering effective wellness initiatives have an increased opportunity to see a financial impact. This opportunity is especially true for entities which incorporate interventions for high-cost drivers like workers’ compensation, absenteeism, productivity, and physical health. This...



Member Spotlight Amanda Mitchell

What is your current job title? Accounts Payable Supervisor How long have you been in the position? Almost 2 years, since August 2017 How did you decide to go into local government finance? I decided to work for Hall County Financial Services to try something new. Finance has not always been my ultimate ambition; however, it has been very fulfilling for me. I have always enjoyed working with numbers and local government provides me with the opportunity to help...



Committee News (Spring 2019)

ANNUAL CONFERENCE COMMITTEE GGFOA will be celebrating its 34th Annual Conference this year and your Conference Committee has selected an ideal venue, the Savannah Marriott Riverfront Hotel. The conference will be held September 29 - October 2, 2019 at the Savannah Marriott Riverfront Hotel located at 100 General McIntosh Blvd, Savannah, Georgia 31401. We are grateful for the support of all our generous sponsors! Thank you! We’d also like to thank our Diamond sponsors for their...



Legislative Report - June 5, 2019

GEORGIA GOVERNMENT FINANCE OFFICERS ASSOCIATION GOVERNMENT RELATIONS/STRATEGIC PLANNING COMMITTEE 2019 GEORGIA LEGISLATIVE REPORT JUNE 5, 2019 [2019 – 2020 LEGISLATIVE SESSION] Click here to download the report. Prepared by: Peter K. Floyd, Esq. Partner (Development Incentives, Energy, Infrastructure & Public Finance) Alston & Bird LLP One Atlantic Center 1201 W. Peachtree Street Atlanta, Georgia 30309 404.881.4510 peter.floyd@alston.com



Legislative Report - April 5, 2019

GEORGIA GOVERNMENT FINANCE OFFICERS ASSOCIATION GOVERNMENT RELATIONS/STRATEGIC PLANNING COMMITTEE 2019 GEORGIA LEGISLATIVE REPORT APRIL 5, 2019 [2019 – 2020 LEGISLATIVE SESSION] Click here to download the report. Prepared by: Peter K. Floyd, Esq. Partner (Development Incentives, Energy, Infrastructure & Public Finance) Alston & Bird LLP One Atlantic Center 1201 W. Peachtree Street Atlanta, Georgia 30309 404.881.4510 peter.floyd@alston.com



Winter 2019 President's Letter

Hello, Fellow GGFOA Members! Happy New Year, everyone! A new year always symbolizes new beginnings and a fresh start. I hope you all find new and continued success in 2019. Our board and committee chairs have hit the ground running in the new year working diligently to provide the best services possible to you. We are working on ways to provide an internship network to our membership to help find new and upcoming talent in the governmental accounting field. We are working on updating our...



UCOA Update

Since 2001, local governments across Georgia have used the Uniform Chart of Accounts – or UCOA - to guide budgeting, accounting, and auditing processes. The UCOA has standardized the way our state’s city, county, and consolidated governments account for financial assets, revenues such as taxes and charges for services, expenses for essential public functions, and debt service on capital expenditures. It is no surprise to anyone working in local government that our communities are...



Accrued Interest in Governmental Funds – What?

Measurement focus and basis of accounting are two very important terms with significant meaning as it relates to the preparation of external financial statements. Measurement focus is a term accountants use to describe what transactions and events are reported in a given set of financial statements; whereas, basis of accounting is a term accountants use to denote when revenues, expenditures, expenses, transfers and the related assets, deferred outflows, liabilities, and deferred inflows are...