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.
The Fourth Edition of the Uniform Chart of Accounts (UCOA) for Local Governments was approved by the State Auditor and adopted by the DCA Board at the May 2020 meeting. This includes important updates for accounting and finance in Georgia’s city, county, and consolidated governments. The UCOA Fourth Edition is available for download at this link.
DCA has prepared a webinar that summarizes the substantive changes in the UCOA Fourth Edition, as well as the modifications made to the RLGF submission document to reflect this update, accessible at this link .
This update also impacts the RLGF submission document for FY2020 and future years, which has been updated to reflect the account number and terminology changes. The updated submission form should be used for FY2020 and future years and is available here.
Any questions regarding the UCOA Fourth Edition update should be emailed to DCA.Research@dca.ga.gov.