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Audits - Financial Audits Division - Agency, University and Public School System Audits

 Series
Identifier: 019-02-010
Scope and Contents This series consists of the printed copies (generally pamphlets) containing: employee salaries; disbursements; monthly balances; debit; and credit listings of state agencies, boards and commissions by year from 1925 to 1969. Beginning with 1970, University System and Public School System audit reports are included within this series. The information contained in these later records is generally the same as stated above.
Dates: Created: 1925-2015
Found in: Georgia Archives

Audits - Financial Audits Division - Budget Operations Reports

 Series
Identifier: 019-02-012
Scope and Contents These published reports are summaries of the state's financial condition at the end of each fiscal year. These reports were prepared, primarily, for the benefit of investors who hold state securities. The sections of the reports are the following: statement of current conditions at end of year: assets, liabilities, surplus and state obligations; comparison, by year, of Treasury Receipts and Budget Allotments for a 12 year period; treasury receipts by source for 1 year; budget allotments to...
Dates: Created: 1933-1959
Found in: Georgia Archives

Audits - Financial Audits Division - City Highway Grant Audits

 Series
Identifier: 019-02-016
Scope and Contents This series contains audit report files for State highway grant monies received by counties and or municipalities for construction and maintenance of roads, streets and bridges within the various towns and cities of Georgia.
Dates: Created: 1964-1967
Found in: Georgia Archives

Audits - Financial Audits Division - College and University Audits

 Series
Identifier: 019-02-008
Scope and Contents This series contains annual audits of all colleges and universities in Georgia. The time periods covered vary, but fall in the period from 1920 to 1960. The audits are arranged alphabetically by institution. The audits contain such information as: summary of general financial condition; balance sheet; list of receipts and payments; analysis of cash balance; analysis of payments by object and activity; list of public trust funds; list of private trust funds; and detail of personal services and...
Dates: Created: 1920-1969
Found in: Georgia Archives

Audits - Financial Audits Division - County Road and Bridge Construction Audits

 Series
Identifier: 019-02-015
Scope and Contents This series contains documents relating to audits of funds allocated to counties for road and bridge construction. Included are audit reports compiled by certified public accountants which usually contain the following: auditor's opinion; balance sheet; statement of change in financial condition; statement of revenues and expenditures by fund; various supplementary schedules of information such as fixed assets and county tax digests; and related correspondence. After 1981, this series was added...
Dates: Created: 1965-1981
Found in: Georgia Archives

Audits - Financial Audits Division - Financial Condition Statements

 Series
Identifier: 019-02-017
Scope and Contents This series contains several publications summarizing the State's financial condition. Though the format and even the title changed considerably over the years, almost every issue summarizes the state's assets, liabilities, surpluses, treasury receipts and budget allotments at the close of a given fiscal year. In some instances, however, the statements were issued at other times during the year as a supplement to the regular statement or (because the regular statement is missing) in lieu...
Dates: Created: 1938-1977
Found in: Georgia Archives

Audits - Financial Audits Division - Local Government Audits

 Series
Identifier: 019-02-023
Scope and Contents The Performance, Medicaid and Local Government Audits Division: conducts performance audits on state programs; conducts operational audits on systems, processes, and procedures; performs regulatory board audits pursuant to the Sunset Act; drafts Fiscal Notes on retirement and regular Bills; administers non-profit contracts; administers reports of all government retirement systems; performs Medicaid audits on nursing homes, hospitals and other providers; performs financial audits of...
Dates: Created: 1978-2016
Found in: Georgia Archives

Audits - Financial Audits Division - Local School System and Public Library Audits

 Series
Identifier: 019-02-009
Scope and Contents This series contains audits for county and city school systems for the years 1931-1961, and public libraries for the years 1947-1961. For each county there is a statement for the county school system as well as for city school systems and local school districts within the county. Both school and library audits are arranged alphabetically by county and thereunder chronologically. The amount of information given varies, with the statements for county and city systems being most comprehensive. The...
Dates: Created: 1931-1969
Found in: Georgia Archives

Audits - State Auditor - Annual Audit Reports

 Series
Identifier: 019-01-002
Dates: Created: 1924-2008
Found in: Georgia Archives

Audits - State Auditor - Chief Examiner's Correspondence

 Series
Identifier: 019-01-022
Scope and Contents This series contains correspondence (both incoming and copies of outgoing); rough drafts of letters and memorandums in longhand; memorandums; telegrams; invoices for equipment rentals; directions for performing audits; and other miscellaneous records. This series, only a fragment of what must have been a larger file, documents the duties of the Chief Examiner of the Department of Audits, an official apparently second in command to the State Auditor. Much of the correspondence specifically...
Dates: Created: 1934-1954
Found in: Georgia Archives

Audits - State Auditor - Correspondence

 Series
Identifier: 019-01-003
Scope and Contents Series consists of correspondence of the state auditor.
Dates: Created: 1923-1941
Found in: Georgia Archives

Audits - State Auditor - Correspondence and Subject Files

 Series
Identifier: 019-01-021
Scope and Contents This series contains: correspondence, (both incoming and copies of outgoing); bonds; transcripts of testimony; deeds for state property; copies of checks and other fiscal records; accounting reports; copies of special and regular audit reports; property appraisals; election results; and affidavits and various other exhibits used in cases against in- dividual state employees and departments. These records partially document the work of the auditor's office as well as the role played by...
Dates: Created: 1930-1967
Found in: Georgia Archives

Audits - State Auditor - Land Certificates

 Series
Identifier: 019-01-004
Scope and Contents Series consists of volume containing "auditor's certificates".
Dates: Created: 1798-1799
Found in: Georgia Archives

Audits - State Auditor - Ledger

 Series
Identifier: 019-01-001
Scope and Contents Series consists of two volumes, one titled "Auditor's Certificates & Certificates for State Troops Bounty" and another only titled "Ledger".
Dates: Created: 1782-1798
Found in: Georgia Archives

Audits - State Auditor - NASACT Annual Convention Reports

 Series
Identifier: 019-01-007
Scope and Contents The published reports of these annual conventions give a large amount of information about state government, especially the fiscal policies of governmental operations. The conventions were attended not only by state officials but also bankers, financiers and offic- ers of other financial institutions. The sections of the reports are the following: officers and members of the executive committee; constitution; directory of state auditors, comptrollers, and treasurers; purpose and origin of...
Dates: Created: 1928-1961
Found in: Georgia Archives

Audits - State Auditor - Primary Elections Consolidated Tabulations

 Series
Identifier: 019-01-014
Scope and Contents These records are published tabulations or summaries of the vote of party primary and special elections. The State Auditor performed the job of consolidating the county returns in order for the party to certify nominees to appear on the general elections ballots. Returns are shown for races for U.S. Senator and Congress, Governor and other constitutional officers and for judges and solicitors (i.e., district attorneys). The county unit vote is shown where appropriate. No precinct totals are...
Dates: Created: 1940-1968
Found in: Georgia Archives

Audits - State Auditor - Property Valuations Study Report

 Series
Identifier: 019-01-024
Scope and Contents Series consists of 1965 report on property valuation in the state of Georgia.
Dates: Created: 1965
Found in: Georgia Archives

Audits - State Auditor - Publication Record Set Files

 Series
Identifier: 019-01-005
Scope and Contents This series includes the annual reports of the auditor of Georgia. This is the fiscal summary, by the State Auditor, of the operations of all state departments, agencies, commissions, boards, and institutions during the previous fiscal year. Its specific purpose is to give a detailed report to the General Assembly of all money spent for goods and services by these departments, agencies, etc. and to show who were the recipients of these monies. Throughout the reports the Auditor has frequently...
Dates: Created: 1931-2004
Found in: Georgia Archives

Audits - Tax Ratio Planning Unit - Current Equalization School Property Tax Digest

 Series
Identifier: 019-03-018
Scope and Contents This series contains the finalized current equalized adjusted school property tax digest for each county and independent city school system in Georgia. Also included is the summary current equalized adjusted school property tax digest for the state as a whole, often called the 100% digest. These digests are the products of the most important mission of the Tax Ratio Planning Unit, the establishment and maintenance of these digests annually in an effort to equalize educational opportunities...
Dates: Created: 1969-2011
Found in: Georgia Archives

Audits - Tax Ratio Planning Unit - Sales Ratio Study Computation Sheets

 Series
Identifier: 019-03-019
Scope and Contents These Sales Ratio Study Computation Sheets contain computation factors used in a study undertaken to establish and maintain an equalized, adjusted, annual school property tax digest for each county and independent city school system in Georgia and for the state as a whole. Also included on the sheets are assessment data from the previous year's county tax digest, the adjusted 100% digest computations, the 100% value of public utility property and the total 100% adjusted county digest.
Dates: Created: 1969-2000
Found in: Georgia Archives

Audits - Tax Ratio Planning Unit - Sales Ratio Study Files

 Series
Identifier: 019-03-020
Scope and Contents This series contains the final sales ratio study in computer printout form which was sent to and approved by each county and independent city school system in Georgia. These studies, often referred to as black binders, show summary calculations, previous owner, current owner, location of real property, type of property (residential, commercial, industrial or farm), selling price and county assessment or property ratio.
Dates: Created: 1964-2013
Found in: Georgia Archives

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