"Associations and Officials Accountability"

"Where Does the $$$$ Go? "

Form W-9
Local associations have the responsibility to provide Form W-9 to their contracting party. And each official is responsible for completing and signing a Form W-9 and giving it to the association's secretary or treasurer for filing.

Form 1099-MISC
Each contracted school, prior to dispersing invoice payment, must verify that the name of the association matches the association EIN and vice versa. IRS Form W-9 on file at each school can be used for verification. In addition to that W-9, each school district and schools can get a listing of all approved associations and their Federal Identification Number (EIN) from the GHSA Office.
Local associations are responsible for issuing 1099-MISC to each of its working officials, regardless of the amount. Any amount paid to an official requires issuance of a 1099.

Accounting for Fees
High school athletics is big business in Georgia and neighboring states. Football and basketball are the top two high school sports, and both generate good incomes. The below chart shows how much is spent on baseball, basketball, and softball per high school. Note: Not all high school field teams for each sport.

This amount of funds, paid to local associations must be tracked from payers down to the payees.