Public Comment Notice for UCOA Fourth Edition Draft
In 1997, OCGA §36-81-3 established that the Department of Community Affairs (DCA) develop and maintain a Uniform Chart of Accounts (UCOA) for Local Governments for the purpose of standardization and uniformity in accounting and financial reporting across the state’s municipal, county, and consolidated governments. The initial document was released in 2001, with the knowledge that periodic updates would be necessary. The Third (current) Edition of this was released in December 2013. Throughout 2019, our office worked with stakeholders to update this document for use by local government administrators across the state.