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Local Government Authorities in Georgia - including Development, Hospital, and Housing Authorities, among many others - are required to complete annual registration and financial reporting through the Georgia Department of Community Affairs.
The report completed on this interface fulfills that reporting requirement for FY2020.
Local government authorities are separate entities created for a specific public purpose. Local governments create authorities as a means of providing a wide range of services to their citizens and have used them in increasing numbers to deliver services. The 1992 Census of Governments notes that authorities are by far the most rapidly growing type of government. Realizing the ever-increasing role authorities play in service delivery at the local government level, the General Assembly passed the Local Government Authorities Registration Act O.C.G.A. 36-80-16 during the 1995 legislative session. This act requires local government authorities to register annually with the Department of Community Affairs (DCA) beginning January 1, 1996. The act also specifies that local government authorities may not incur any debt or credit obligations after January 1, 1996, unless they are registered.
Consolidated Reporting
Previous to FY2018, local authorities have had two annual reporting requirements to the Georgia Department of Community Affairs – 1) Authority Registration; and 2) the Report of Authority Finance, due on two different timelines. During the 2018 legislative session, HB257 passed overwhelmingly in both chambers of the Georgia General Assembly and was signed into law by Governor Deal on May 3, 2018. This bill combines these two into a single report on one timeline.
Beginning with FY2018, these two separate reporting requirements are now a single filing - the Annual Authority Registration and Financials, or AARF - due within six months of the end of your authority's fiscal year.
All local authorities should complete the FY2020 Annual Authority Registration and Financial Reporting (AARF) within six months of the conclusion of the authority's fiscal year.
Registration for new or previously un-registered local authorities only can be accessed at https://apps.dca.ga.gov/AuthoritiesRegistration/Index.aspx
Full information on the AARF conversion, including a transition guide, template form, and conversion chart are available below:
Uniform Chart of Accounts (UCOA)
Local Authority financial reporting is based on the Uniform Chart of Accounts for Local Governments. Authorities are not required to use UCOA for internal accounting purposes, but this will ease reporting for those managing finances with the UCOA or with finances administered by a local government using UCOA.
With these clearly defined accounts, much of the "guesswork" from the previous authority finance report will be removed.
For your convenience, you can access the UCOA below:
| Type of Authority | OCGA Citation |
|---|---|
| Development Authority | OCGA § 36-62-1 |
| Downtown Development Authority | OCGA § 36-42-1 |
| Hospital Authority | OCGA § 31-7-70 |
| Joint Development Authority | OCGA § 36-62-1 |
| Land Bank Authority | OCGA § 48-4-61 |
| Recreation Authority | OCGA § 36-64-1 |
| Regional Jail Authority | OCGA § 42-4-90 |
| Regional Solid Waste Management Authority | OCGA § 12-8-50 |
| Residential Care Facilities for the Elderly Authority | OCGA § 31-7-110 |
| Resource Recovery Development Authority | OCGA § 36-63-1 |
| Urban Residential Finance Authority | OCGA § 36-41-1 |
Many authorities, however, are activated pursuant to special statute authorizing the creation of a single authority. Often such special statutes deem authorities political subdivisions of the State, as opposed to an instrumentality of the State. The online Authorities Registration System requires local authorities to report whether they are or are not political subdivisions. The correct answer is dependent on the law that authorized the activation of the authority.
Independent authorities maintain a high degree of independence in their day-to-day operations and policy decisions. They are not included as components unit in any city or county audited financial statements. Independent authorities with only one city or county member jurisdiction should register as single-jurisdictional authorities. Independent authorities with more than one city and/or county member jurisdiction should register as multi-jurisdictional authorities.
| Attention or C/O |
Greg Akins |
| Title/Position |
CFO |
| Mailing Address |
556 Old Bremen Rd |
| City |
Carrollton |
| State |
Georgia |
| ZIP |
30116 |
| Email Address |
gakins@ccwageorgia.com |
| Phone Number |
678-890-0067 |
| First Name |
Trey |
| Last Name |
Wylie |
| Email Address |
twylie@gmail.com |
| Phone Number |
404-931-6531 |
| First Name |
Matt |
| Last Name |
Windom |
| Title |
Executive Director |
| Mailing Address |
556 Old Bremen Rd. |
| City |
Carrollton |
| State |
Georgia |
| ZIP |
30116 |
| Email Address |
mwindom@ccwageorgia.com |
| Phone Number |
678-890-0061 |
ccwageorgia.com
| Current Term Start Date (00/00/0000 Format) |
01/01/2020 |
| Current Term End Date (00/00/0000 Format) |
12/31/2021 |
| Board Member Name |
Joe Neal |
| Current Term Start Date |
01/01/2020 |
| Current Term End Date |
12/31/2022 |
| Board Member Name |
Bobby Holcombe |
| Current Term Start Date |
01/01/2020 |
| Current Term End Date |
12/31/2021 |
| Board Member Name |
Amanda Smith |
| Current Term Start Date |
01/01/2020 |
| Current Term End Date |
12/31/2021 |
| Board Member Name |
Barry Huff |
| Current Term Start Date |
01/01/2020 |
| Current Term End Date |
12/31/2022 |
| Board Member Name |
Johnny Tanner |
| Current Term Start Date |
01/01/2020 |
| Current Term End Date |
12/31/2022 |
| Board Member Name |
Aaron McWhorter |
| Current Term Start Date |
01/01/2020 |
| Current Term End Date |
12/31/2022 |
| First Name |
Greg |
| Last Name |
Akins |
| Mailing Address |
556 Old Bremen Rd. |
| City |
Carrollton |
| State |
Georgia |
| ZIP |
30116 |
| Email Address |
gakins@ccwageorgia.com |
| Phone Number |
678-890-0067 |
| Cash and Cash Equivalents (11.1100) | 16935546 |
| Investments - Current (11.1300) | 0 |
| Interest Receivable - Current (11.1400) | 0 |
| Accounts Receivable (11.1900) | 1436862 |
| Intergovernmental Receivable (11.2700) | 0 |
| Notes Receivable - Current Portion (11.2800) | 0 |
| Rent Receivable - Current Portion (11.2900) | 0 |
| Inventories (11.3600) | 837708 |
| Prepaid Items (11.3800) | 419514 |
| Total | 19,629,630 |
| Capital Assets - Land (11.7100) | 11130262 |
| Capital Assets - Infrastructure (11.7300) | 78716789 |
| (Infrastructure Accumulated Depreciation) (11.7310) | -27964245 |
| Capital Assets - Buildings (11.7400) | 832819 |
| (Buildings Accumulated Depreciation) (11.7410) | -426797 |
| Capital Assets - Machinery and Equipment (11.7500) | 1103865 |
| (Machinery and Equipment Depreciation) (11.7510) | -796702 |
| Capital Assets - Construction in Progress (11.7600) | 8142896 |
| (Construction in Progress Depreciation) (11.7610) | 0 |
| Capital Assets - Other (11.7950) | N/A |
| Receivables (non-current) (Customer Payments) (11.5100) | 0 |
| Long-Term Investments (Notes Receivable) (11.5200) | 0 |
| Total | 70,738,887 |
Deferred outflows related to pension
Loss on refunding of bond
| Other Non-Current Assets | 724106 |
| Total | 724,106 |
| Accounts Payable (12.1100) | 325266 |
| Salaries and Wages Payable (12.1200) | 0 |
| Payroll Deductions Payable (12.1300) | 0 |
| Employer's Share of Employee Benefits - Current (12.1400) | 0 |
| Matured Bonds Payable (12.2200) | 1525000 |
| Accrued Interest Payable (12.2400) | 175100 |
| Unearned Revenue (12.2500) | 0 |
| Notes Payable - Current (12.2700) | 342832 |
| Deferred Inflows of Resources (12.3600) | 0 |
| Customer Deposits Payable (12.7100) | 1296902 |
| Total | 3,665,100 |
| Employer's Share of Employee Benefits - Non-Current (12.5200) | 0 |
| Termination Benefits Payable - Non-Current (12.5250) | N/A |
| Net Pension Obligation (12.5265) | 1316949 |
| Notes Payable - Non-Current (12.5300) | 13651978 |
| Total | 14,968,927 |
| General Obligation Bonds Payable (12.5620) | 0 |
| Special Assessment Debt w/Government Commitment Payable (12.5640) | 0 |
| Revenue Bonds Payable (12.5660) | 9772152 |
| Other Bonds Payable (12.5680) | 0 |
| Total | 9,772,152 |
Deferred inflows related to pension
Gain on refunding of bond
Unavailable revenue
| Other Non-Current Liabilities | 1485005 |
| Total | 1,485,005 |
| Sales and Services (34.XXXX - Include total dollar value of all UCOA codes beginning with 34.) | 11421197 |
| Leases (38.1000) | 0 |
| Other Operating Revenues (Describe Below) | 0 |
| Total | 11,421,197 |
N/A
| Intergovernmental - Federal Grants (33.1000) | 0 |
| Intergovernmental - State Grants (33.4000) | 0 |
| Intergovernmental - Local Government Grants (33.6000) | 0 |
| Interest Revenues (36.1000) | 171119 |
| Gains on Sale of Assets (39.2000) | 0 |
| Other Non-Operating Revenues (Describe Below) | 0 |
| Total | 171,119 |
N/A
| Personal Services - Salaries and Wages (51.1000) | 2094601 |
| Personal Services - Employee Benefits (51.2000) | 1533672 |
| Purchased/Contracted Professional and Technical Services (52.1000) | 1372813 |
| Purchased/Contracted Property Services (52.2000) | 0 |
| Other Purchased/Contracted Services (52.3000) | 0 |
| Supplies (53.1000) | 677097 |
| Depreciation (56.1000) | 1911533 |
| Other Operating Expenses (Describe Below) | 0 |
| Total | 7,589,716 |
N/A
| Interest Expense (58.2000) | 421418 |
| Governmental Expenses (to federal, state, or local governments) (57.1000) | 0 |
| Loss on Sale of Assets (57.5000) | 0 |
| Other Non-Operating Expenses (Describe Below) | 0 |
| Total | 421,418 |
N/A
| Bond Issue Purpose |
Refi series 2002 and defeas series 2005 bonds and to finance project improvements |
| Date of Issuance (MM/DD/YYYY) |
08/09/2012 |
| Beginning Balance ($) |
7560000 |
| Additions in FY20 ($) |
0 |
| Reductions in FY20 ($) |
435000 |
| Ending Balance ($) |
7125000 |
| Current Balance ($) |
440000 |
| Non-Current Balance ($) |
6685000 |
| Bond Issue Purpose |
Defease remaining 2005 bonds |
| Date of Issuance (MM/DD/YYYY) |
05/07/2015 |
| Beginning Balance ($) |
4860000 |
| Additions in FY20 ($) |
0 |
| Reductions in FY20 ($) |
1045000 |
| Ending Balance ($) |
3815000 |
| Current Balance ($) |
1085000 |
| Non-Current Balance ($) |
2730000 |
Current Assets
Cash and Cash Equivalents (11.1100) : $
Investments - Current (11.1300) : $
Interest Receivable - Current (11.1400) : $
Accounts Receivable (11.1900) : $
Intergovernmental Receivable (11.2700) : $
Notes Receivable - Current Portion (11.2800) : $
Rent Receivable - Current Portion (11.2900) : $
Inventories (11.3600) : $
Prepaid Items (11.3800) : $
Total Current Assets: $
Other Current Assets : $
Non-Current Assets
Capital Assets - Land (11.7100) : $
Capital Assets - Infrastructure (11.7300) : $
(Infrastructure Accumulated Depreciation) (11.7310) : $
Capital Assets - Buildings (11.7400) : $
(Buildings Accumulated Depreciation) (11.7410) : $
Capital Assets - Machinery and Equipment (11.7500) : $
(Machinery and Equipment Depreciation) (11.7510) : $
Capital Assets - Construction in Progress (11.7600) : $
(Construction in Progress Depreciation) (11.7610) : $
Capital Assets - Other (11.7950) : $
Receivables (non-current) (Customer Payments) (11.5100) : $
Long-Term Investments (Notes Receivable) (11.5200) : $
Total Non-Current Assets: $
Other Non-Current Assets : $
Accounts Payable (12.1100) : $
Salaries and Wages Payable (12.1200) : $
Payroll Deductions Payable (12.1300) : $
Employer's Share of Employee Benefits - Current (12.1400) : $
Matured Bonds Payable (12.2200) : $
Accrued Interest Payable (12.2400) : $
Unearned Revenue (12.2500) : $
Notes Payable - Current (12.2700) : $
Deferred Inflows of Resources (12.3600) : $
Customer Deposits Payable (12.7100) : $
Total Current Liabilities : $
Additional Current Liabilities : $
Non-Current Liabilities
Employer's Share of Employee Benefits - Non-Current (12.5200) : $
Termination Benefits Payable - Non-Current (12.5250) : $
Net Pension Obligation (12.5265) : $
Notes Payable - Non-Current (12.5300) : $
Total Non-Current Liabilities: $
Additional Non-Current Liabilities : $
Total Bonds Payable
*Net of unamortized premiums/discounts and deferred amounts on refunding
General Obligation Bonds Payable (12.5620) : $
Special Assessment Debt w/Government Commitment Payable (12.5640) : $
Revenue Bonds Payable (12.5660) : $
Other Bonds Payable (12.5680) : $
Total Bonds Payable : $
Revenues
Sales and Services (34.XXXX - Include total dollar value of all UCOA codes beginning with 34.) : $
Leases (38.1000) : $
Other Operating Revenues : $
Total Operating Revenues : $
Intergovernmental - Federal Grants (33.1000) : $
Intergovernmental - State Grants (33.4000) : $
Intergovernmental - Local Government Grants (33.6000) : $
Interest Revenues (36.1000) : $
Gains on Sale of Assets (39.2000) : $
Other Non-Operating Revenues : $
Total Non-Operating Revenues : $
Personal Services - Salaries and Wages (51.1000) : $
Personal Services - Employee Benefits (51.2000) : $
Purchased/Contracted Professional and Technical Services (52.1000) : $
Purchased/Contracted Property Services (52.2000) : $
Other Purchased/Contracted Services (52.3000) : $
Supplies (53.1000) : $
Depreciation (56.1000) : $
Other Operating Expenses : $
Total Operating Expenses : $
Non-Operating Expenses
Interest Expense (58.2000) : $
Governmental Expenses (to federal, state, or local governments) (57.1000) : $
Loss on Sale of Assets (57.5000) : $
Other Non-Operating Expenses : $
Total Non-Operating Expenses : $
Schedule of Bonds Payable
Bond Issue Purpose : Refi series 2002 and defeas series 2005 bonds and to finance project improvements
Date of Issuance: 08/09/2012
Beginning Balance: $ 7560000
Additions in FY20: $ 0
Reductions in FY20: $ 435000
Ending Balance: $ 7125000
Current Balance: $ 440000
Non-Current Balance: $ 6685000
Bond Issue Purpose : Defease remaining 2005 bonds
Date of Issuance: 05/07/2015
Beginning Balance: $ 4860000
Additions in FY20: $ 0
Reductions in FY20: $ 1045000
Ending Balance: $ 3815000
Current Balance: $ 1085000
Non-Current Balance: $ 2730000
Bond Issue Purpose :
Date of Issuance:
Beginning Balance: $
Additions in FY20: $
Reductions in FY20: $
Ending Balance: $
Current Balance: $
Non-Current Balance: $
Bond Issue Purpose :
Date of Issuance:
Beginning Balance: $
Additions in FY20: $
Reductions in FY20: $
Ending Balance: $
Current Balance: $
Non-Current Balance: $
Bond Issue Purpose :
Date of Issuance:
Beginning Balance: $
Additions in FY20: $
Reductions in FY20: $
Ending Balance: $
Current Balance: $
Non-Current Balance: $
Bond Issue Purpose :
Date of Issuance:
Beginning Balance: $
Additions in FY20: $
Reductions in FY20: $
Ending Balance: $
Current Balance: $
Non-Current Balance: $
Bond Issue Purpose :
Date of Issuance:
Beginning Balance: $
Additions in FY20: $
Reductions in FY20: $
Ending Balance: $
Current Balance: $
Non-Current Balance: $
Bond Issue Purpose :
Date of Issuance:
Beginning Balance: $
Additions in FY20: $
Reductions in FY20: $
Ending Balance: $
Current Balance: $
Non-Current Balance: $
Bond Issue Purpose :
Date of Issuance:
Beginning Balance: $
Additions in FY20: $
Reductions in FY20: $
Ending Balance: $
Current Balance: $
Non-Current Balance: $
Bond Issue Purpose :
Date of Issuance:
Beginning Balance: $
Additions in FY20: $
Reductions in FY20: $
Ending Balance: $
Current Balance: $
Non-Current Balance: $
Bond Issue Purpose :
Date of Issuance:
Beginning Balance: $
Additions in FY20: $
Reductions in FY20: $
Ending Balance: $
Current Balance: $
Non-Current Balance: $
Bond Issue Purpose :
Date of Issuance:
Beginning Balance: $
Additions in FY20: $
Reductions in FY20: $
Ending Balance: $
Current Balance: $
Non-Current Balance: $
Bond Issue Purpose :
Date of Issuance:
Beginning Balance: $
Additions in FY20: $
Reductions in FY20: $
Ending Balance: $
Current Balance: $
Non-Current Balance: $
Bond Issue Purpose :
Date of Issuance:
Beginning Balance: $
Additions in FY20: $
Reductions in FY20: $
Ending Balance: $
Current Balance: $
Non-Current Balance: $
| Certifying Person |
Greg Akins |
| Certifying Person Title |
CFO |
| Telephone Number |
678-890-0067 |
| Email Address |
gakins@ccwageorgia.com |
12/16/2020
| Response Report Link | https://stofgeorgia.pdx1.qualtrics.com/apps/single-response-reports/reports/NTuYQ2bJRfqFvx60gULH2gcjpVKQpc0j68uvcLHp7VWBSNhEl0e_g85I44BHLJjaBxmzvEMbxPT09CTfnRPp1MSoOhZ1k4-hEsKXI9MX9VdAGLqy7Wk6ZlusherEAArLPH9vIR1lOMLrnYMrOVNkn5RguKFL8e0lfY-xeFQ6Z4ifvg-aSk6LBz6GP5b7gFSyzl-8vxP2sSFnicOv7_h5iJPXQ7DkjxscMj9Kx6aT4FkHftPDCw7i0Xo9TgsOvMlOpF7IWMXYf29SOkeMc41XezWrk4QuplNH-AFRGsNzFd81S_xAPbnWzst8GZUUa_7AEXdI5vWTAu_4RgPBcZW1YA |
| Response Report Link HTML | View Response Record |