Open Georgia is a gateway for obtaining information and key documents about how the State of Georgia spends tax dollars and other revenues to provide services to Georgians. The information maintained on this site comes from various state agencies and is updated annually.

Site Description
The Open Georgia site provides information about agency budgets, expenditures and reports. There are multiple opportunities throughout this site to view data regarding Georgia's financial and budgetary posture. On this site you will find several reports:
  • The State of Georgia Comprehensive Annual Financial Report (CAFR) - This annual financial report provides statements of financial condition and operations of the State, as well as information on each individual fund and component unit in accordance with generally accepted accounting principles. This report is produced by the State Accounting Office with the Department of Audits and Accounts serving as the principal auditor and is made available in January of each year.
  • The Budgetary Compliance Report (BCR) - This annual report provides information by State fiscal year, concerning financial compliance with the Appropriations Act, as amended. All statements in the BCR are presented in accordance with the State's regulatory (statutory) basis of accounting and State budget laws which differ from generally accepted accounting principles. This report is produced by the State Accounting Office and is made available in January of each year.
  • The State of Georgia Single Audit Report (SWSA) - This annual audit report is designed to meet the needs of all federal grantor agencies. The single audit is performed in accordance with the Single Audit Act of 1984, as amended, and Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations. Provided within this audit report is a Schedule of Expenditures of Federal Awards by Federal grant and Schedules of Findings and Questioned Costs and Corrective Action Responses by State organizational unit. This report is produced by the State Accounting Office with the Department of Audits and Accounts serving as the principal auditor and is made available in March of each year.
  • State Budget in Brief (BIB) - This annual report provides detailed budgetary information for the State of Georgia and describes the budget as passed by the General Assembly. This report is produced by the Office of Planning and Budget and is made available in July of each year.
  • User Fee - An annual compilation of user fees collected by any department, agency or other budget unit that includes a description of the fee, amount charged and collected and authorization for the fee

This site also has several applications which are:

  • Obligations -  An annual listing of all obligations entered into by agencies during the fiscal year.
  • Payments -  An annual listing of amounts paid to vendors during the fiscal year.
  • Professional Services Expenditures - An annual compilation report in accordance with Standards for Accounting and Review Services issued by the American Institution of Certified Public Accountants listing amounts paid to various professionals by State agencies, boards, authorities, commissions, regional educational service agencies, technical colleges, units of the University System of Georgia and Georgia Military College and local boards of education.
  • Program Reviews - 5 years of Program Reviews issued by the Department of Audits and Accounts.
  • Salaries and Expense Reimbursements - An annual compilation report in accordance with Standards for Accounting and Review Services issued by the American Institution of Certified Public Accountants listing personal services and travel expense paid to personnel of State agencies, boards, authorities, commissions, regional educational service agencies, technical colleges, units of the University System of Georgia and Georgia Military College and local boards of education.
  • SPLOST - a nontechnical report identifying each project or purpose in the resolution that shows the original estimated cost, the current estimated cost if it is not the original estimated cost, amounts expended in prior years and amounts expended in the current year.
Site Disclaimer
Unaudited Data

The Georgia Department of Audits and Accounts as required by the Official Code of Georgia §50-6-27, and §45-7-74 , has compiled the listing of Salaries and Travel Reimbursements and Professional Services Expenditures paid to personnel of State Agencies, Boards, Authorities, Commissions, Regional Educational Service Agencies, State of Georgia Technical Colleges, Units of the University System of Georgia and Georgia Military College, and Local Boards of Education in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A compilation is limited to presenting in the form of summaries and schedules, information that is the representation of management. Also according to §50-6-32, we have provided a listing of payments and obligations of State Agencies reporting through the State's general financial system, the State of Georgia Technical Colleges, the Department of Labor, the Georgia Lottery Corporation and the Units of the University System of Georgia.    We have not audited or reviewed the accompanying listing of Personal Services and Travel Expense information, Payments, Obligations or Professional Services Expenditures and, accordingly, do not express an opinion or any other form of assurance on this information.

Public Information

The information contained on this site is an open record in accordance with the Georgia State Law, there may be additional public records available regarding this data with the record custodian of the appropriate agency.

Site Availability

This site will be available 24 hours a day, seven days a week except during necessary site maintenance.

Updating Financial Records

All expenditure information for Salary, Travel, Payments, Obligations and Professional Services is based on the State's fiscal cycle, which runs from July 1 through June 30 each year. All financial reports are updated at least annually.