Georgia County Government - Fall 2016 - 19

REGULATION programs and, therefore, did not modify the disclosure requirements to include information about the benefits of these programs." Therefore, a government that prepares a comprehensive annual financial report may wish to "balance" the disclosures by including information in the introductory section of the report (transmittal letter) about favorable financial outcomes resulting from the agreements such as sales taxes and jobs. Alternatively, a government may be able to include limited information in Management's Discussion and Analysis, a part of Required Supplementary Information, under the heading "Economic Factors and Next Year's Budget." However, this may be difficult as this section must only include factual information - meaning information that is known as of the date of the independent auditor's report, and expected to have a significant effect on financial position or results of operations. For example, it would be appropriate to include a new industry that signed an agreement to locate a new plant within the jurisdiction as well as the number of jobs created. Also, it would be appropriate to discuss any major changes in the property tax base within this section. What Now? It is the reporting government's responsibility to prepare the disclosure. Remember that the tax abatement information is included in the notes section of the financial statements and is "audited" information. Therefore, missing, incomplete or incorrect information could result in a modified audit opinion. As your government prepares to implement the new standard, you might consider the following: * Determine what tax abatement programs exist for your government. * Determine if other governments or component units have tax abatement agreements that affect your revenues. * Consider if you want to disclose agreements individually or in total (aggregate). If individually, then consider the threshold for which individual agreements will be disclosed. * Assign responsibility for gathering the required information to an appropriate individual. As a result of GASB 77, users of local government financial statements will be able to more readily determine the foregone revenues attributable to tax abatement/incentive Tracy Arner and John Hulsey work for the Carl Vinson Institute of Government at the University of Georgia. CVIOG is the official training and education partner of ACCG. Arner and Hulsey write and teach about governmental finance topics. agreements. In addition, local government officials will be able to make more informed decisions about future tax abatements, their effect on revenues, and consequently service delivery. ■ Footnote 1 Gauthier, Stephen J. "GASB Issues Final Standard on Tax Abatement Disclosure." Government Finance Review Oct. 2015: 51-52. Nestled in the rolling foothills of Appalachia, replete with green valleys, pris ne creeks and streams, and picturesque mountains, Polk County is a beau ful place in which to live and work. Polk County's inspiring quality of life, enriched by an abundance of cultural, historic, and recrea onal resources including the Silver Comet Trail, draws thousands of visitors each year. Economic opportunity abounds in Polk County due to a skilled workforce, convenient four-lane access to the Atlanta, Birmingham, and Cha anooga markets, rail access, and progressive leadership. Current county wide projects include construc on of a new 100,000 sf Specula ve Building, a new $40 million dollar hospital and medical campus, and a county wide Economic Strategic Plan. The welcome mat is always out in Polk County - come visit soon! BOARD OF COMMISSIONERS FRONT ROW: JENNIFER HULSEY, STEFANIE DRAKE BURFORD - CHAIRMAN, JASON WARD - s/ͳ,/ZDE BACK ROW: SCOTTY TILLERY, RAY BARBER, MARSHELLE THAXTON MATTHEW DENTON, County Manager DAWN TURNER, County Clerk Polkgeorgia.org 752752_Polk.indd 1 Like us on facebook FALL 2016 www.accg.org 6/15/15 19 4:25 PM http://www.polkgeorgia.org http://www.Polkgeorgia.org http://www.accg.org

Table of Contents for the Digital Edition of Georgia County Government - Fall 2016

President’s Message
Director’s Message
Shaping the Future for Georgia’s Airports
First Responder Wireless Network Readies for Next Steps
GASB 77 Tax Abatement Disclosures Reporting Requirements
Reforming Sales & Use Taxes for the Digital Age
Drones Take Flight: Opportunities and Challenges for Counties
Examining the Rise in Georgia’s Foster Care Cases
ACCG 2016 Legislative Service Awards
New Cities and Incorporation in Georgia: County Implications
Newton County Partners with Action Ministries, Inc. to Provide Hunger Relief
2016 Summer Georgia County Internship Program Highlights
Transparency and Accountability: Being Held to a Higher Standard
Recycling: Still a Win-Win for County Governments and Communities
2016 Legislative Leadership Conference Preview
Successfully Negotiating Service Delivery Strategy Agreements
DeKalb County Recognized for Innovative Procurement Practices by U.S. Communities Government Purchasing Alliance
Reducing Risks: A Look at the Crisp County Sheriff’s Office
Independent Contractor or County Employee?
News & Notes
Index of Advertisers
Georgia County Government - Fall 2016 - cover1
Georgia County Government - Fall 2016 - cover2
Georgia County Government - Fall 2016 - 3
Georgia County Government - Fall 2016 - 4
Georgia County Government - Fall 2016 - 5
Georgia County Government - Fall 2016 - 6
Georgia County Government - Fall 2016 - 7
Georgia County Government - Fall 2016 - President’s Message
Georgia County Government - Fall 2016 - 9
Georgia County Government - Fall 2016 - 10
Georgia County Government - Fall 2016 - Director’s Message
Georgia County Government - Fall 2016 - Shaping the Future for Georgia’s Airports
Georgia County Government - Fall 2016 - 13
Georgia County Government - Fall 2016 - First Responder Wireless Network Readies for Next Steps
Georgia County Government - Fall 2016 - 15
Georgia County Government - Fall 2016 - GASB 77 Tax Abatement Disclosures Reporting Requirements
Georgia County Government - Fall 2016 - 17
Georgia County Government - Fall 2016 - 18
Georgia County Government - Fall 2016 - 19
Georgia County Government - Fall 2016 - Reforming Sales & Use Taxes for the Digital Age
Georgia County Government - Fall 2016 - 21
Georgia County Government - Fall 2016 - 22
Georgia County Government - Fall 2016 - 23
Georgia County Government - Fall 2016 - 24
Georgia County Government - Fall 2016 - 25
Georgia County Government - Fall 2016 - 26
Georgia County Government - Fall 2016 - 27
Georgia County Government - Fall 2016 - 28
Georgia County Government - Fall 2016 - 29
Georgia County Government - Fall 2016 - 30
Georgia County Government - Fall 2016 - 31
Georgia County Government - Fall 2016 - 32
Georgia County Government - Fall 2016 - 33
Georgia County Government - Fall 2016 - Drones Take Flight: Opportunities and Challenges for Counties
Georgia County Government - Fall 2016 - 35
Georgia County Government - Fall 2016 - 36
Georgia County Government - Fall 2016 - 37
Georgia County Government - Fall 2016 - Examining the Rise in Georgia’s Foster Care Cases
Georgia County Government - Fall 2016 - 39
Georgia County Government - Fall 2016 - 40
Georgia County Government - Fall 2016 - 41
Georgia County Government - Fall 2016 - 42
Georgia County Government - Fall 2016 - 43
Georgia County Government - Fall 2016 - ACCG 2016 Legislative Service Awards
Georgia County Government - Fall 2016 - 45
Georgia County Government - Fall 2016 - New Cities and Incorporation in Georgia: County Implications
Georgia County Government - Fall 2016 - 47
Georgia County Government - Fall 2016 - 48
Georgia County Government - Fall 2016 - 49
Georgia County Government - Fall 2016 - 50
Georgia County Government - Fall 2016 - 51
Georgia County Government - Fall 2016 - 52
Georgia County Government - Fall 2016 - 53
Georgia County Government - Fall 2016 - 54
Georgia County Government - Fall 2016 - 55
Georgia County Government - Fall 2016 - Newton County Partners with Action Ministries, Inc. to Provide Hunger Relief
Georgia County Government - Fall 2016 - 57
Georgia County Government - Fall 2016 - 58
Georgia County Government - Fall 2016 - 59
Georgia County Government - Fall 2016 - 2016 Summer Georgia County Internship Program Highlights
Georgia County Government - Fall 2016 - 61
Georgia County Government - Fall 2016 - 62
Georgia County Government - Fall 2016 - 63
Georgia County Government - Fall 2016 - 64
Georgia County Government - Fall 2016 - Transparency and Accountability: Being Held to a Higher Standard
Georgia County Government - Fall 2016 - 66
Georgia County Government - Fall 2016 - 67
Georgia County Government - Fall 2016 - 68
Georgia County Government - Fall 2016 - 69
Georgia County Government - Fall 2016 - Recycling: Still a Win-Win for County Governments and Communities
Georgia County Government - Fall 2016 - 71
Georgia County Government - Fall 2016 - 72
Georgia County Government - Fall 2016 - 73
Georgia County Government - Fall 2016 - 74
Georgia County Government - Fall 2016 - 75
Georgia County Government - Fall 2016 - 2016 Legislative Leadership Conference Preview
Georgia County Government - Fall 2016 - 77
Georgia County Government - Fall 2016 - Successfully Negotiating Service Delivery Strategy Agreements
Georgia County Government - Fall 2016 - 79
Georgia County Government - Fall 2016 - 80
Georgia County Government - Fall 2016 - 81
Georgia County Government - Fall 2016 - 82
Georgia County Government - Fall 2016 - DeKalb County Recognized for Innovative Procurement Practices by U.S. Communities Government Purchasing Alliance
Georgia County Government - Fall 2016 - 84
Georgia County Government - Fall 2016 - 85
Georgia County Government - Fall 2016 - Reducing Risks: A Look at the Crisp County Sheriff’s Office
Georgia County Government - Fall 2016 - 87
Georgia County Government - Fall 2016 - 88
Georgia County Government - Fall 2016 - 89
Georgia County Government - Fall 2016 - 90
Georgia County Government - Fall 2016 - 91
Georgia County Government - Fall 2016 - Independent Contractor or County Employee?
Georgia County Government - Fall 2016 - 93
Georgia County Government - Fall 2016 - 94
Georgia County Government - Fall 2016 - 95
Georgia County Government - Fall 2016 - News & Notes
Georgia County Government - Fall 2016 - Index of Advertisers
Georgia County Government - Fall 2016 - 98
Georgia County Government - Fall 2016 - cover3
Georgia County Government - Fall 2016 - cover4
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