Finance & Business Operations

Natacha A. Merritt-Director of Finance


The art of recording, classifying, summarizing, reporting ad interpreting the results of financial activities is the accounting process. Generally, Accepted Accounting Principles (GAAP) are the accounting rules that state and local governments should follow. GAAP provide a set of uniform minimum standards and guidelines for financial accounting and reporting. Adherence to GAAP implies that financial reports of different organizations contain the same types of financial statements, for the same categories and types of accounting funds.


Accounting includes planning (budgeting), doing (bookkeeping) and disseminating (reporting). The primary purposes of accounting are to:

  • Safeguard the assets of the organization
  • Report on the stewardship responsibility for individual resources
  • Provide financial information for decision-making


Please note:

Our office prints vendor payments on the 15th and the last working day of the month. Adherence to posted deadlines for submission of payment requests is necessary to ensure quality and timeliness of our check distributions.

Common Forms and Information Needed from the Finance Department:

W-9 Form Request for Taxpayer Identification Number and Certification

TIN# 58-6000320 Sumter County Board of Education

State of Georgia, Department of Revenue, Sales Tax Certificate of Exemption, Georgia Purchaser



Finance and Business Related Web Sites

Office of Finance and Business Operations (Georgia Department of Education)

Georgia Department of Education web page that provides information about finance and business operations as well as services, reviews and resources for school administrators.

Financial Review (Georgia Department of Education)

The Financial Review section of The Georgia Department of Education assists with reviewing financial records and accounting of school boards and assists administration in training regarding financial and budgetary accounting
Georgia Department of Audits & Accounts

Georgia Department of Audits & Accounts Main Page

This is the main page of the Georgia Department of Audits and Accounts.  It has a brief history of the organization as well as links to all the major departments, most frequently requested documents and the latest updates.

Open Georgia

This site is provided through the Georgia Department of Audits and Accounts. Open Georgia is a web source for obtaining information and documents regarding how the State of Georgia spends tax dollars and other revenues. This information comes from many different state agencies and is updated annually.