dca reporting and surveys - home - carl vinson …€¢not the “report police” --- no...

DCA Reporting and Surveys

Presented by Jonathan Sharpe

DCA’s ROLE

• Not the “Report Police” --- NO enforcement!

• DCA’s Legislative Mandate:

• Provide reporting system for local governments

• Track reporting compliance

• Assist local governments to know what the legislated laws state, but not to “interpret”

• Assist local governments by reminding them of reports due and explaining reporting requirements

• Provide group seminars when feasible2

Office of Research…What We DoFor Local Governments and Local

Government Authorities

1. Facilitate compliance with various mandated reporting requirements

2. Build reporting systems and serve as the state’s repository for financial and management data reported

3. Disseminate collected data to requestors (ex. legislators, state & federal agencies, educational institutions, citizens, and others)

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4. Serve as the administrative/investigative entity for the Hotel-Motel Tax Performance Review Board

5. Maintain contact information for communicating with key local government personnel

6. Act as program information liaison to local governments and their authorities

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Office of Research…What We DoFor Local Governments and Local

Government Authorities

Understand Our Mandate –What was legislative basis?

Look back at items 2 and 3 just covered –1. Build reporting systems and serve as the state’s

repository for financial and management data reported

2. Disseminate collected data to requestors (ex. Legislators, state & federal agencies, educational institutions, citizens, and others)

What were Legislators thinking??

Transparency in Government!(Citizens have right to know how officials are

using their $$)5

RESEARCH DATA HANDLING

For all Research Office reports and surveys, whether form is online or in other document format, the following applies:

• Data storage is in SQL tables, viewed and queried through MS Access databases

• Submitted data is not verified or audited by DCA• Submitted data is never edited by DCA without

written authorization of submitter • No “analysis” of submitted data is published or

distributed by DCA• All submitted data is a matter of public record• Most published data is displayed by “Population

Group”

Population Groups

POP GROUP

COUNTY ORCONSOL. GOVMT. MUNICIPALITY

A 100,000 or above 50,000 or above

B 50,000 – 99,999 25,000 – 49,999

C 25,000 – 49,999 10,000 – 24,999

D 15,000 – 24,999 5,000 – 9,999

E 10,000 – 14,999 2,500 – 4,999

F Less than 10,000 1,000 – 2,499

G 500 - 999

H Under 500

MAIN TOPICS -FINANCIAL INFORMATION FOCUS

• Local Government Finances Report

• Local Government Authorities Finances Report

• Hotel-Motel Tax Report

• Debt Issuance Report

• Wage and Salary Survey

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• Government Management Indicators Survey (“GOMI”)

• Contacts Information Update System

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MAIN TOPICS -MANAGEMENT INFORMATION FOCUS

History/Guidelines –

• Mandated by O.C.G.A. 36-81-8(b)(1)(a); (1985)

• Annual report of all revenues, expenditures, assets and debts of all funds and agencies of the local government

• If FYE is January thru June - Due November 20

• If FYE is July thru December - Due next June 30

• Compliance Requirement: Report submission for each of the most recent three (3) fiscal years

• Consequences of Noncompliance: Ineligible for grant/loan funding through DCA

REPORT OF LOCAL GOVERNMENT FINANCES (“RLGF” or “F65” Report)

RLGF (cont.)

May a local government receive an authorized Extension for filing the RLGF?

YES

Under certain guidelines set by DCA

No “history” of extension requests

Request is due to reasonable circumstance

Request made prior to delinquency status

Extension not beyond grant/loan drawdown

RLGF (cont.)

A word of caution regarding Audit Extensionsreceived from DOAA…

• DOAA is obligated by law to grant requested audit extensions for a period of six months

• DOAA’s letter to a government granting an audit extension clearly states that it DOES NOT APPLY to any reporting due to DCA or any other state agency!

RLGF (cont.)

Does the RLGF require fully audited figures?

NO

But it is strongly preferred

• DOAA exempts certain local governments from audit requirements; in such cases, DCA cannot require audited figures on the RLGF.

• However, DOAA exemptions from full audits specify that the RLGF still be submitted to DCA.

RLGF (cont.)

Will DCA or any user of RLGF data know if the reported figures are audited figures?

NO

There is no place on the RLGF for the preparer to specify where their figures were obtained.

RLGF (cont.)

Who normally completes the RLGF?

• Government CFOs, CEOs, Mgrs, Clerks

• Contracted CPA / Audit firms

Other Notes:

• Specific credentials not required

• Certification page must identify preparer’s name and telephone number (CEO’s name is required, but not CEO’s signature)

RLGF (cont.)

Program Design –• Very few modifications to report since 1985• Report form is a 6-page MS Excel file• Report acceptance in MS Excel format only• Form submission is to [email protected]• “Edit Report” for anomaly clarification only

Can the RLGF form ever be changed/updated?

Yes, under DCA executive management approval and guidelines

mailto:[email protected]

RLGF (cont.)

Data On File –• All report data submitted since 1985…

…Or since later government’s existence,…Or since local government requirement

• As Amended from Edit Reports

Caution: Consolidated government data is not a combination of previously separate government

figures.

RLGF (cont.)

Data Export Capability –• All report figures on file as submitted or amended• MS Excel or Access format, or PDF• Transmitted via email attachment• Specific selected data requests

Who Uses –• Partner Organizations – CVIOG, ACCG, GMA• U.S. Census Bureau, other state agencies• Universities/Students – Georgia and other states• Local groups and private citizens anywhere

RLGF (cont.)

What is Available on DCA’s Website?

• Recent RLGFs submitted by each governmenthttp://www.dca.ga.gov/RLGF/default.aspx

• Annual published reports in PDF format:1. Fiscal Planning Guide2. Financial Highlights Report3. Conversion Charts for Uniform Chart of Accounts

(Rev & Exp) http://www.dca.state.ga.us/development/research/programs/uca.asp

http://www.dca.ga.gov/RLGF/default.aspx

http://www.dca.state.ga.us/development/research/programs/uca.asp

RLGF (cont.)

What is the “Financial Planning Guide”?• AVERAGES for each main section of Revenues,

Expenditures, and Debts for all reporting local governments within a Population Group

• PER CAPITA AVERAGE for each main section item of Revenues, Expenditures, and Debts for all reporting local governments within the Population Group

What is the “Financial Highlights Report”?• TOTAL DOLLAR AMOUNTS of Tax Revenues for all funds

for each Population Group • TOTAL DOLLAR AMOUNTS of Intergovernmental

Revenues for all funds plus Service Charges and Enterprise Funds for each Population Group.


Local Government Finances Report

• Local Government Authorities Finances Report




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LOCAL GOVERNMENTAUTHORITY REPORTING

There are TWO mandated requirements each year for local government authorities reporting to DCA:

1. Authority Registration (by January 1)

2. Report of Authority Finances (FYE + 6 months)

Both report forms are completed online.

Quick Notes on Registrations

• New year online form opens November 1• Required whether active or inactive• Pre-populates from previous year, so only

changed information needs inputting• If FYE is changed, notify DCA separately• Allows for tracking of Board Member training

status {DA …OCGA 36-62A-21} and {DDA… OCGA 36-42-7(d)}

• Delinquent consequences – no new debt, county probate judges are notified.

History / Guidelines –• Mandated by O.C.G.A. 36-81-8(a)(2); (1985)

• Annual report of all revenues, expenditures, assets and debts of all funds of the local government authority

• Due six (6) months following authority’s FYE


• Consequences of Noncompliance: Ineligible for grant/loan funding through DCA

Report of Authority Finances (“RAF”)

RAF (cont.)

May an authority receive an authorized Extensionfor filing the RAF?

Very Rarely

(Similar guidelines as set for RLGF)

The online Report of Authority Finances is a much simpler and quicker report to complete than the

RLGF.

RAF (cont.)

Does the RAF require fully audited figures?

NO

But it is strongly preferred

Will DCA or any user of RAF data know if the reported figures are audited figures?

YES

The RAF form has a place to designate whether or not the figures are audited.

RAF (cont.)

Who normally completes the RAF?

• Authority chairs or staff,

• Member government clerk or staff,


Other Notes:

• Specific credentials not required

• Certification page must identify preparer’s name, telephone number and email address

RAF (cont.)

Program Design -

• Started as Authority Indebtedness Report in 1997; Converted to present report design in 2003

• Report form online on DCA website:https://www.dca.ga.gov/secured/DCASurveys/RegisteredAuthorities/login.html

• Report accepted in online format only

• Authority’s ID and Password required for login to

report form

https://www.dca.ga.gov/secured/DCASurveys/RegisteredAuthorities/login.html

RAF (cont.)

Program Design (cont.)-

• Six-section form (with “no data” options)

• Data storage is in SQL tables, viewed and queried through MS Access

• Data submitted is not verified by DCA;

• There is no “Edit Report” option; data is stored as submitted

• Data on file - all report data submitted since 2003

RAF (cont.)

Data Export Capability (Same as RLGF)-• All report figures on file as submitted• MS Excel or Access format, or PDF• Transmitted via email attachment• Specific selected data requests honored

Who Uses –• Partner Organizations – CVIOG, ACCG, GMA, ?• U.S. Census Bureau, state agencies• Universities/Students – Georgia and other states• Local groups and private citizens anywhere

AUTHORITY REPORT DATA


• Annual published reports in PDF format:1. Authority Indebtedness Reports 2. Directory of Registered Local Government

Authorities (searchable database)3. Instructions for completing the RAF form

http://www.dca.ga.gov/development/research/programs/lga.asp



Local Government Authorities Finances Report (& Registration)




LOCAL GOVERNMENTHOTEL-MOTEL TAX REPORTING

History / Guidelines -

• Mandated by O.C.G.A. 48-13-56 (1978)

• Annual report of all revenues and expenditures, of all funds received through lodging tax

• Report Due: six (6) months following entity FYE


• Consequences of Noncompliance: Repeal of authorization to impose the tax

HOTEL-MOTEL TAX (cont.)

Program Design -

• Different report form for every legal Authorization Paragraph

• Report forms are 1-2 page PDF format available for download on DCA website

• Report submissions are by scan and email or fax (or postal mail) to DCA

• No automatic receipt is sent

• Data is hand-entered by Research staff, but an online form is coming!

O.C.G.A. 48-13-6 - Businesses subject to tax

Authorizes all Local Governments to classify businesses and professional practitioners, and to assess different taxes on different classes of businesses and professions

O.C.G.A. 48-13-51 (a)&(b) - Authorizationsto impose a specific local Hotel-Motel tax rate

The specific Authorization Paragraphs identify a government’s legal right to impose the

Hotel-Motel tax!

RIGHT AND AUTHORITY TO TAX

Three Main Authorizationsfor First-time Taxing

House Bill 1168 reduced the options from twenty-four (24) to three (3) Authorization Paragraphs allowable:

1. 48-13-51-(a)(2)- the basic 3% tax option2. 48-13-51 (a)(3)- the 5% tax option3. 48-13-51(b)- the 6% to 8% tax option

The above 3 forms are the ones coming ONLINE!

(Continue to submit grandfathered forms by hardcopy.)

“Synopsis” on DCA website!

• A 4-page listing of all Authorization Paragraphs and their spending restrictions is available at:

http://www.dca.ga.gov/development/research/programs/hotelmoteltax.asp

• It is located under the heading “Additional Information”, then click on “Synopsis…”

http://www.dca.ga.gov/development/research/programs/

Report Form Information

O.C.G.A. 48-13-56

• The Hotel-Motel Tax report forms require:1. the rate of taxation2. the tax amounts collected3. the amounts expended pursuant to the

authorization

• To assist with both the budgeting and reporting requirements, the Uniform Chart of Accounts (UCOA) provides a Special Revenue Fund to account for H-M Tax expenditures (Fund #275)

Report Form Information (cont.)O.C.G.A. 48-13-56

• The Hotel-Motel Tax report forms require:4. Completion of a Project/Contractor

Information Schedule (PCIS)(the back page of every report form)

• The PCIS form must identify:• the projects on which you have spent

money• the entities you have contracted with for

each project• the items paid for with restricted dollars


Data Export Capability (Same as RLGF)-• All report figures on file as submitted since 1992• MS Excel or Access format, or PDF• Transmitted via email attachment• Specific selected data requests honored

Who Uses -• Partner Organizations – CVIOG, ACCG, GMA• U.S. Census Bureau, state agencies• Universities/Students – Georgia and other states• Local groups and private citizens anywhere


Is an Extension for filing the Hotel-Motel Tax

Report available?…Yes, same rules as RLGF

Are audited figures required?…No (But, most do)

Who normally completes the Hotel-Motel Tax Report?• Government CFOs, CEOs, Mgrs, Clerks



What’s Available on DCA’s Website?

• Annual published reports in PDF format:1. List of governments imposing the tax2. Summary of tax expenditure requirements3. “Synopsis” of each authorization4. All report forms

http://www.dca.ga.gov/development/research/programs/hotelmoteltax.asp

• Also available: Ask for a “Status Overview” of current and previous reports submitted by your government!




Hotel-Motel Tax Report



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DEBT ISSUANCE REPORTING

History / Guidelines –

• Mandated by O.C.G.A. 36-82-10 (1981)

• Report of all bonds issued over $1M by any political subdivision in Georgia

• Report is due: Within 60 days of issuance

• Compliance Requirement: All local governments and all local government authorities

(School District bonds are not required to report)

DEBT ISSUANCE (cont.)

Program Design -• Main report form is a 2-page MS Excel file

available for download from DCA website• Report submissions are submitted to:

[email protected]• No automatic receipt is sent

Who normally completes Debt Issuance Reports?

• Bond Attorneys

• Government CFOs, CEOs, Mgrs, Clerks


Debt Issuance Information


• Annual published reports in PDF format:1. List of all reported Bond Issuances:

a. Current year to dateb. Last 5 years of issuances by year

2. Report form and instructions:

http://www.dca.ga.gov/development/research/programs/debtIssuance.asp





Debt Issuance Report


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WAGE & SALARY REPORTING

History/Guidelines -

• Survey is NOT mandated (Voluntary) (1986)

• Local government report of pay rates for all employee positions

• Annual Report: Opens March and is due June 30

Rated by governments as most useful report/survey done for DCA!

WAGE & SALARY (Cont.)

Program Design -

Main Sections of Government positions:

• Total employees – part-time, full-time, nonpaid• Admin/General positions and compensation• Public Safety positions and compensation• Public Works positions and compensation• Elected officials positions and compensation

showing:• Low and high pay rates for all positions• Pay basis for each position (hourly or salary)• Count of employees per position

WAGE & SALARY (cont.)

Program Design (cont.) -• Report form is online on DCA website• Report sections have option to start with new

data or pre-fill all fields from previous year data so that only changed information needs input.

• Online report is at:http://www.dca.ga.gov/development/

research/programs/ws.asp

Who normally completes Wage & Salary Reports?

• Government CFOs, CEOs, HR Dir., Mgrs, Clerks

WAGE & SALARY (cont.)

What is Available on DCA’s website?• Annual published reports in PDF format:

1. List of all applicable job descriptions2. Report for counties and for municipalities:

a. by each major position sectionb. by population group

3. Report form and instructions• Searchable database by government, report

section, or position title

http://www.dca.ga.gov/dcawss/default.asp

http://www.dca.ga.gov/dcawss/default.asp





Debt Issuance Report

Wage and Salary Survey

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• Government Management Indicators Survey (“GOMI”)


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Government Management Indicators (“GOMI”) Survey

History / Guidelines –

• Mandated by O.C.G.A. 36-81-8(b)(h)• Local government report of services and

operations• Report completed online on DCA website • Annual Report: Opens in March, due June 30• Compliance Requirement: Report submission for

each of the most recent three (3) fiscal years• Consequences of Noncompliance: Ineligible for

grant/loan funding through DCA

GOMI Survey (Cont.)

Program Design -Main Sections of Report:• Management Functions …who performs them• Services Provided … how provided• Public Facilities available … and how provided• Planning, Zoning, Development procedures• Financial Management practices• Economic Development activities• Public Safety provision and practices• Form of Government, and E-Government

options

GOMI Survey (Cont.)

Data Export Capability –• All report figures on file as submitted since 1999• MS Excel or Access format, or PDF• Specific selected data requests honored

Who Uses -• Partner Organizations – CVIOG, ACCG, GMA, ?• Universities/Students – Georgia and other states• Local groups and private citizens anywhere

Who normally completes the GOMI Reports?

• Government CFOs, CEOs, HR Dir., Mgrs, Clerks

GOMI Survey (Cont.)

What is Available on DCA’s Website?• Annual published reports in PDF format:

1. Blank copy of report form2. Separate “Information Catalogs” for counties

and for municipalities for each year (5 year history available)

3. Report form and instructions4. Latest year County Millage Rates Map

http://www.dca.ga.gov/development/research/programs/gomi.asp


Government Management Indicators Survey (“GOMI”)


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Local Government ContactsUpdate System

Developed by DCA Office of Research in 2011:

• As a means to “increase the accuracy of communications between DCA and local government personnel” who handle the various reports and other department issues

• So that the proper persons are receiving DCA communications, a local government administrator or clerk should go the website at least quarterly and be sure the contact information displayed is current

http://www.dca.ga.gov/lgcontactsonline/index.aspx

http://www.dca.ga.gov/lgcontactsonline/index.aspx

DCA Reporting and Surveys

Questions?

Jonathan Sharpe

404-679-4996

[email protected]


dca reporting and surveys - home - carl vinson …€¢not the “report police” --- no...

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