Governmental Entities

Our services range from full-scale annual audits to specific situations and projects. At Mauldin & Jenkins, we tailor our services to meet the needs of your individual organization.

Services We Provide

In addition to providing annual financial and compliance audits, our experienced governmental team can assist with:

a.   Financial audits
b.   Compliance audits including Federal Single Audits and State Single Audits
c.   Financial statement preparation
d.   Comprehensive Annual Financial Report (CAFR) preparation
e.   Agreed-upon procedures
f.    Bond issuance services (consent, comfort and agreed-upon procedures)
g.   Landfill financial assurance services
h.   SPLOST audit services
i.    Fixed asset accounting and reporting
j.    Retirement plan accounting and reporting
k.   Other special attestation services
l.    Education and training

Entities We Serve

Our clients range from the smallest to the largest types of governmental entities with annual expenditures ranging from $500,000 to $12 billion and total assets up to $4 billion.  We serve a variety of state and local governmental units across the southeast, including:

a.   Cities
b.   Counties
c.   Boards of Education and School Districts
d.   State Government Departments, Agencies and Component Units
e.   Water & Sewer Authorities
f.    MEAG Participants
g.   Gas & Electric Utilities
h.   Municipal Solid Waste Operations
i.    Federal Agencies
j.    Public Libraries
k.   Community Service Boards (CSBs)
l.    Boards of Health
m.  Industrial and Development Authorities
n.   Various Component Units and Joint Ventures of Governmental Entities

Mauldin & Jenkins serves more governmental entities than any other firm in the Southeastern USA.  Currently, Mauldin & Jenkins serves approximately 250 governmental entities including approximately:

– 70 cities
– 30 counties
– 35 boards of education
– 15 state government entities
-100 special purpose governmental entities

Our Qualifications

Since 1918, we have based our service on personal attention to our clients and technical competency combined with integrity, honesty and commitment. We employ more than 250 professionals, 85 of whom have current governmental accounting, auditing, financial reporting and consulting experience. This group receives continuing professional education focused specifically on governmental accounting matters. Each year we exceed the number of hours of continuing education required by Government Auditing Standards.

We have assisted numerous governmental units in obtaining the Certificate of Achievement for Excellence in Financial Reporting as awarded by the Government Finance Officers Association. Currently, we have approximately 70 governmental clients recognized with this distinguished award. Experience in governmental auditing and reporting has allowed us to become specialists in operating and business matters unique to governmental organizations.

Educating Our Clients and the Governmental Industry

Free Continuing Education. In March 2009, we began providing free quarterly continuing education for all of our governmental clients.  Each quarter we pick a couple of significant topics of interest to governmental entities.  In an effort to accommodate our entire governmental client base, we offer the sessions two or three times per quarter at a variety of client provided locations resulting in greater networking among our governmental clients.  Approximately 100 people attend these seminars each quarter.

We obtain the input and services of experienced outside speakers along with the instruction utilizing our in-house professionals.  Examples of subjects addressed in the past few quarters include:

a.   CAFR Preparation
b.   GASB updates
c.   Internal Controls Over Revenue and Cash Receipting
d.   American Recovery & Reinvestment Act (ARRA) information and issues
e.   Collateralization of Deposits and Investments
f.    SPLOST Accounting, Reporting and Compliance
g.   Internal Controls Over Accounts Payable, Payroll and Cash Disbursements
h.   Capital Asset Accounting Processes and Controls
i.    Grant Accounting Processes and Controls
j.    ARRA Updates
k.   Policies and Procedures Manuals
l.    Segregation of Duties
m.  GASB No. 51 – Intangible Assets
n.   Single Audits for Auditees
o.   GASB No. 54 – Governmental Fund Balance
p.   Best Budgeting Practices, Policies, and Processes

Governmental Newsletters. August 2009, we began producing newsletters tailored to meet the needs of governments.  The newsletters have addressed a variety of subjects, and are authored by Mauldin & Jenkins personnel.  The newsletters are produced and delivered periodically and are intended to keep you informed of current developments in the government finance environment.

Course Materials for The Basics (and more) of Accounting for Governmental Debt:

All Things Debt

GO Bond Issuance Examples (1)

GO Bond Issuance Exercise

Official Statement Example

Revenue Bond Exercise (1)

Revenue Bond Issuance Examples

Revenue Bonds Example Official Statement


GASB 54 Webcast November 2011

View past Governmental Entities Newsletters:

Governmental Newsletter March 2017

Governmental Newsletter December 2016

Governmental Newsletter August 2016

Governmental Newsletter March 2016

Governmental Newsletter November 2015

Governmental Newsletter August 2015

Governmental Newsletter April 2015

Governmental Newsletter August 2014


Communication. In an effort to better communicate our free continuing education plans and newsletters, please email Paige Vercoe at (send corresponding copy to, and provide to her individual names, mailing addresses, email addresses and phone numbers of anyone you wish to participate and be included in our database of client representatives and interested parties.  We hope our additional services have been beneficial and a valuable use of your time.

Governmental Audit, Accounting, Financial Reporting & Consulting

New standards and increased reporting responsibilities have placed stringent requirements and demands on governmental entities. These regulations have created the need for governments to employ professional firms that specialize in providing a vast array of services for the governmental sector. With a dedicated team focused on providing auditing, accounting and consulting services to governmental entities, Mauldin & Jenkins is a recognized and proven leader. On an annual basis, we provide more than 65,000 hours of professional services to over 250 governmental entities. We understand the burdens, issues and complexities placed on governmental organizations’ accounting and finance departments

As trusted advisors, we offer solutions for unique accounting and financial situations so you can focus on the administration and operation of your agency. Our expertise is regional but our service is local. Mauldin & Jenkins offers substantial resources with a commitment to high-quality service.