Accounting News and Notes

Atlanta CPA…How can a Virtual CFO Help Me Run My Business?

A CPA who has experience in the running of organizations in the tens of millions can do much to help your business will all aspects of your business including issues well beyond the tax returns. The below is a sample letter we might send to a client who is looking to work on their business plan, when in reality there are much more important current issues to be addressed. Such as having a readily marketable profitable product. For often in life and in business, timing is everything.

I believe a business plan will only be a good one when….

We have a story of good history to sell.

Which will require a good track record of success.

Which will need a well polished and coordinated selling style.

Which ensures a good and fair profit.

Thus, I believe we still need to meet.

Then, and only then, might we be able to provide a more marketable business plan.

John Dillard, CPA of His CPA, PC, 1940 Woods River Lane, Duluth, GA 30097 Phone 770-814-9304 www.HisCPA.com A Christian CPA Firm

Atlanta CPA: How to Use a Virtual Chief Financial Officer
http://www.youtube.com/watch?v=CAoS2L267qE

Gwinnett CPA: Bookkeeping Solutions for Atlanta Business
http://www.youtube.com/watch?v=1jIvMjOQ0Ks

Atlanta CPA…Should Your Business Use a Payroll Service?

Just as different businesses serve different products, markets, and niches, so are the individual personalities of key management. Using the right companies and consultants meshing with their CPA is of critical importance. As with all walks of life we need to associate with people, resources and wisdom who both make us a better person and those who make us feel better about ourselves. Finding a CPA who is intuitive, insightful, giving, and is a good communicator are all essential personality traits in finding a CPA who can not only provide good advice but is also adapt at its dissemination.

That way your CPA can help you with business management, financial statements and tax planning while serving as a Virtual CFO for your business.

As a CPA Serving Atlanta Business Owners for Decades I have found that utilizing a payroll service is a critical first step in prudent business management. Payroll Reporting, Due Dates, the Varying Forms, Rules and Requirements making hiring a CPA to successful business management. For all of your  payroll needs might I suggest you contact Mario Otero of Payroll1 at 770 350 0350, while being sure to process a monthly payroll, if practical,  to keep your processing fees low.

Atlanta CPA….Providing Virtual CFO Services to Atlanta Entrepreneurs for Decades

Atlanta CPA, John Dillard CPA, has been providing Virtual CFO Services to Atlanta Business Owners & Entrepreneurs for Decades.  An Atlanta Virtual Chief Financial Officer in addition to helping your with your internal books and records, tax planning and your corporate taxes can help you with a variety of other issues such as:

Part-time CFO Solution
http://www.hiscpa.com/parttime-cfo.htmlLoan Application Assistance
http://www.hiscpa.com/banking-relationships.html

Providing management consulting services
http://www.hiscpa.com/parttime-cfo.html

Setting up a Limited Liability Company, S Corporation or Partnership or Converting your LLC to an S Corporation for tax purposes
http://www.hiscpa.com/incorporating-articles.html

These are just a small sampling of the articles that are available 24/7 at www.HisCPA.com Be sure you find a CPA who is continuing to challenge you and your business model so that business efficiency and profit maximization remain at the forefront of your short and long term business & strategic decisions.

Atlanta CPA…Is it Time For Your Business To Buy a Building?

Should You Buy a New Building In Your Own Name, an LLC or Your Business’s Present Entity/S Corporation?

When looking to buy new building for your business I would almost always suggest putting the building in a separate LLC so that you will liability protection from the building to the business and from the business to the building. 

This will also give you greater flexibility relative to making decisions about the business and the building separately. 

Entrepreneurs are proficient at their chosen task they often fail at planning, financial and administrative functions. These functions are not the lifeblood of a business; sales are. However, without these functions, even the best sales organizations will eventually fail. The owner who anticipates the needs of a business will be better suited to handle the emergencies that arise. Accordingly, the owner that handles these other tasks in addition to sales will succeed.

Company owners are constantly faced with everyday decisions that affect the short and long term growth and profitability of their business. Everyday risks occur and have to be immediately addressed and handled. Long term strategic decisions such as opening a new location or getting into a new business need to be carefully reviewed in regards to financial, manpower, and market conditions. These risks should be taken with excess dollars that can be afforded to be lost while the nest egg always has to be protected at all costs.

An owner’s focus should be on anticipating the future and how to get there. This necessitates that financial and marketing data should be recorded in detail monthly and analyzed for trends and future viability. The pulse of the business has to be monitored in order to ensure future viability; ignore it and the patient will die.

If/when you buy new building in a separate Limited Liability Company,  your present company would sign a lease/rental agreement and then pay rent to the LLC and then the LLC would pay the mortgage. 

I would suggest doing what is commonly called a triple net lease, where your present company would pay in addition to rent the utilities, taxes and insurance.

Working with your CPA, while they serve as a part-time Virtual Chief Financial Officer can help with many financial decisions that are out of the ordinary scope of doing business to help ensure your business both survives and thrives.

John Dillard, CPA of His CPA, PC, 1940 Woods River Lane, Duluth, GA 30097  Phone 770-814-9304      www.HisCPA.com  A Christian CPA Firm

Duluth CPA… Determining Filing Status and Dependents

The first step in filing your personal Federal tax return is to determine your correct filing status and the number of deductions you can claim. It sounds simple, but it can make a difference in the amount of tax you pay. The below is a sample letter we might get from a taxpayer about the claiming of their dependents: 

John, I just received this IRS Letter regarding a missing Form 8332 for a Dependent Child not leaving with me. I guess it would be my son. Any idea what this means? 

Below is my response: 

Tax notice is saying that you claimed a child on your return that did not live with you. If you did…then you need to do IRS Form 8332. 

To this I would suggest you add a copy of their personal return if they filed showing they did not claim themselves, a copy of where the other parent said you could claim and a copy of the decree showing you are to claim them and then to send all along to the IRS along with a copy of the notice they mailed you. 

Feel free to call tomorrow a.m. if questions. Be blessed.

Dependents 

All taxpayers (who are not claimed as dependents by others) are allowed dependents, which reduces taxable income.  If married and filing a joint return, you are allowed to claim your spouse as a dependent.  Taxpayers generally can claim as dependents family members and children, provided they provide over half of their support and they live with the taxpayer full time.  Generally children can be claimed until they become of legal age (18) and then be claimed for several years beyond that provided they are a full time student for more than five months a year.  If a child files their own return and claims themselves, then a parent, who otherwise would have qualified to claim the child, are precluded from also claiming the child.  Each dependent qualifies the taxpayer to take an exemption which is a statutory amount indexed annually for inflation. This total reduces a taxpayer’s gross income in determining the taxable amount. 

Exemptions 

The number of dependents a taxpayer has is one of the key factors used in calculating the total number of exemptions.  To this total taxpayers who are disabled, blind, or elderly are allowed to take an additional exemption when determining their taxable income.  One’s total dependents and additional exemptions are then multiplied by that year’s amount to determine the total reduction in taxable income.  Exemptions, like itemized deductions, are by law phased out/reduced based upon the taxpayer’s filing status and adjusted gross income. 

Tax law and its correct application and the correct determination of your lowest legal possible tax bill are as important to us as they are to you.  Contact us today and let’s get started on planning for your short and long-term future. 

John Dillard, CPA of His CPA, PC, 1940 Woods River Lane, Duluth, GA 30097  Phone 770-814-9304  www.HisCPA.com  A Christian CPA Firm  

Dare to Attempt Something so Great for the Kingdom of God that it is doomed to failure, lest Christ be in it!

Atlanta Part-Time Virtual CFO 

http://www.youtube.com/watch?v=ZDEgIDuDv_g&feature=mfu_in_order&list=UL 

Visit us online at www.HisCPA.com  A Christian Atlanta CPA Firm 

Need Help With Your Atlanta Financial Statements or Bookkeeping? 

 http://www.youtube.com/watch?v=PhpMHlJ2Fbw

Duluth CPA…Getting Your Back/Old Tax Returns Filed 

Gotten Behind on Filing Your S Corporation Returns? 

Gotten Behind on Filing Your Personal Income Tax Returns? 

As a Christian CPA firm we still hold true to old values and look to serve our fellow man by being the very hands and feet of Jesus Christ. 

The below is a sample letter we might send to a client who has gotten a couple of years behind on your taxes. 

Are You Serving God  by Serving Others Today? 

Seek to Serve God in All That You Do. 

I’m in need of some assistance.  We are a behind in getting our financial statements together, including filing requirements.  I have been out of town and recently returned and this as fallen behind.  In searching for a CPA online, I found your site. 

Our accounts should be somewhat easy since we only started in 2009 and have not yet filed the corporate and personal income tax returns. If you are amenable to taking us as a client, please get in touch when convenient.  As you know, it is important that I get this issued addressed without further adu!

Thank you very much for your time in advance. Best regards,

Below is my response: 

Thanks for visiting www.HisCPA.com  I will be happy to help you get current with your financial statements ASAP. 

Under separate cover as well as on the contact page of my website there is a checklist for you to use to pull your information together. 

lease let me know what works for you and we will get started ASAP. 

I look forward to meeting with you soon!

John Dillard, CPA of His CPA, PC, 1940 Woods River Lane, Duluth, GA 30097  Phone 770-814-9304  www.HisCPA.com  A Christian Atlanta CPA Firm  

Dare to Attempt Something so Great for the Kingdom of God that it is doomed to failure, lest Christ be in it! 

Atlanta Part-Time Virtual CFO  http://www.youtube.com/watch?v=ZDEgIDuDv_g&feature=mfu_in_order&list=UL 

Visit us online at www.HisCPA.com   A Christian Atlanta CPA Firm 

Need Help With Your Atlanta Financial Statements or Bookkeeping?  http://www.youtube.com/watch?v=PhpMHlJ2Fbw

Atlanta CPA…Is Your Entity Well-Positioned for Change? 

Does Your Business Have a Back-up Plan? 

Does Your CPA Also Serve a Virtual Chief Financial Officer? 

Preparing for Business Transition? 

Buying or Selling a Business? 

Is an S Election the Right Entity Choice for Your New Corporation? 

Should You Convert Your S Corporation to an LLC for Tax Purposes? 

Do you need a CPA as a Sounding Board for Important Business Decisions? 

Numbers 27:15-17 Moses said to the LORD, “May the LORD, the God who gives breath to all living things, appoint someone over this community to go out and come in before them, one who will lead them out and bring them in, so the LORD’s people will not be like sheep without a shepherd.” 

When selecting a CPA for your business be sure to hire the very best CPA you can find. An award winning one would be a good start for that will show a pattern of peak performance and excellence. 

Always before hiring a CPA, check their references. Know, don’t guess, what their clients have to say. 

Also looking to hire a CPA who is well versed in many Business Management areas will do much to ensure that all areas of your company are being well-managed and not just your taxes. 

Have a CPA who can also serve as a part-time/virtual CFO/controller is your best option to ensure the profitability and survivability of your company. 

Atlanta Part-Time Virtual CFO    http://www.youtube.com/watch?v=ZDEgIDuDv_g&feature=mfu_in_order&list=UL

Visit us online at www.HisCPA.com                  A Christian Atlanta CPA Firm 

Need Help With Your Atlanta Financial Statements or Bookkeeping?  http://www.youtube.com/watch?v=PhpMHlJ2Fbw

Serving Atlanta, Duluth, Gwinnett, Barrow, Bartow, Carroll, Cherokee, Clayton, Coweta,  Douglas, Fayette, Forsyth, Fulton, Gwinnett, Henry, Newton, Paulding, Pickens, Rockdale, Walton, Barrow, Bartow, Carroll, Henry, Newton, Bartow, Walton, Rockdale, Barrow, Spalding, Coweta, Dawson, Douglas, Fayette, Newton, Paulding, Spalding, Walton, Henry, Paulding, Douglas, Coweta, Canton, Covington, Douglasville, Druid Hills, East Point, Forest Park, Griffin, Lithonia, Mableton, McDonough, Milton, Mountain Park, Newnan, Powder Springs, Stockbridge, Union City, Villa Rica, Winder, Woodstock,  Smyrna, Sandy Springs, Marietta, East Point, Gainesville, Snellville, Buckhead, Buford, Peachtree City, Dunwoody, Kennesaw, Decatur, Conyers, Stone Mountain, North Fulton County, DeKalb County, Hall County, Clayton County, Cobb County, Forsyth County, Hart County, Jefferson County, Duluth, Atlanta, Alpharetta, Johns Creek, Lawrenceville, Milton, Norcross, Snellville, Roswell, Buford, Cumming, Grayson, Lake Hartwell, Suwanee, Sugar Hill, Loganville, Lilburn, Dunwoody, Gainesville, Decatur, Atlanta GA, Gwinnett County, North Fulton County, Cherokee County, DeKalb County, Hall County, Clayton County, Cobb County, Forsyth County, Hart County, Jefferson County, Duluth, Atlanta, Alpharetta, Johns Creek, Lawrenceville, Marietta, Milton, Norcross, Snellville, Roswell, Buford, Smyrna, Marietta, Cumming, Grayson, Hartwell, Suwanee, Sugar Hill, Loganville, Lilburn, East Point, Gainesville, Snellville, Buckhead, Buford, Peachtree City, Dunwoody, Kennesaw, Decatur, Conyers, Stone Mountain, Decatur. Sandy Springs, Peachtree City, Douglasville, Newnan, Griffin, Woodstock, Carrollton, Forest Park, Canton, College Park, Cartersville, McDonough, Riverdale, Fayetteville, Covington, Stockbridge, Conyers, Clarkston, Barrow, Bartow, Butts, Carroll, Cherokee, Clayton, Coweta, Dawson, and Douglas.

Looking To Borrow Money? 

Need a Line of Credit? 

Parable of the Talents 

We frequently get calls from business owners who are looking to borrow money when they are not ready to receive it. 

The Bible is real clear in the Parable of the Talents. Matthew 25:14-30 “If you do not manage what you have been given well, it will be taken away from you.” 

 Just recently I received a call from an LLC who was looking for some bridge financing to fund upcoming orders only to quickly learn that the business owner had not yet: 

-Filed their LLC Returns. 

-Considered converting their LLC to an S Corporation for tax purposes. 

-Did not have a current financial statement including a Balance Sheet and Profit and Loss. 

-Did not have a written business plan. 

-Did not have promissory notes for past friendly borrowers. 

-Had not retained a CPA.

-Had either not filed their personal tax returns or they were filed in error (as a result of failing to include the business operating results) and were going to amend to file an Amended Personal Return or IRS Form 1040X to correct their original personal return or IRS Form 1040. 

-Had not put together a package for a potential lender to review confirming details and nuances of past operating results, plans for future financial decisions and the action plan to repay the bank. 

How to Get a Small Business Loan.  

Business Banking 101…Getting Financing For Your Atlanta Business   http://www.hiscpa.com/blog/2009/06/03/business-banking-101getting-financing-for-your-business/

For a rapidly growing business or any who are going to have short or long term financing needs, it is critical for an entrepreneur to consistently stay in touch with their banker.  An owner needs to stay in touch with their CPA first and then develop a relationship with a banker.  This is critical to a business owner’s success.  Many times I have personally witnessed a business owner rushing into a bank’s office seeking cash to cover the next day’s or week’s payroll.  Although this is an extremely valid need, as all would agree, the act of responding on an ad-hoc or emergency basis sends a message to the banker and all concerned. 

Upcoming cash needs should not be a surprise as the key managers and owners should be well versed in upcoming cash needs.  When you are meeting the needs of a rapidly growing company, you are often faced with the cash needs to finance new receivables, an expanding inventory and the increased needs of personnel cost all concurrently.  Thus, it is critical to constantly stay abreast of current financial operations and their intersection of financing needs and specifically how they impact the company’s cash balances. 

John Dillard, CPA of His CPA, PC, 1940 Woods River Lane, Duluth, GA 30097  Phone 770-814-9304                     www.HisCPA.com   A Christian Atlanta CPA Firm 

Dare to Attempt Something so Great for the Kingdom of God that it is doomed to failure, lest Christ be in it! 

Atlanta Part-Time Virtual CFOhttp://www.youtube.com/watch?v=ZDEgIDuDv_g&feature=mfu_in_order&list=UL  

Need Help With Your Atlanta Financial Statements or Bookkeeping?http://www.youtube.com/watch?v=PhpMHlJ2Fbw

Atlanta CPA: Don’t Let Financial Statement Issues Surprise You

Don’t Let Bookkeeping Issues Surprise You. Having helped Atlanta business owners with their financial statement issues for decades the biggest surprise I have watched over and over again is when a business owner/entrepreneur discovers that their internal financial statements are materially in error. Just as a Believer needs to study God’s word to gain understanding and wisdom so should a business owner look to evaluate and to ensure the integrity of there internal financial statements.  The below is a sample letter we might send to a client to help them consider all of the tax and financial statement issues affecting their business:

For all expenses paid personally for the business please be sure to turn in an expense report in 2011 for any 2011 amounts so that an accounting adjustment will not be required. 

For the 2010 business amounts that you paid personally please record by journal entry by debiting the expense and crediting the Due to Shareholder account listed as a Current Liability on the Balance Sheet. 

After you have done the above and made all changes please resend Balance Sheet and Profit and Loss off of your QuickBooks.

For all companies before you send please be verify that the beginning of the year retained earnings equals the prior year Balance Sheet per both your Internal books and the tax return (if an S Corporation).

Need Help With Your Atlanta Financial Statements or Bookkeeping?  

http://www.youtube.com/watch?v=PhpMHlJ2Fbw

Atlanta Part-Time Virtual CFO who helps guide you with not only your responsibilities but your opportunities.  http://www.youtube.com/watch?v=ZDEgIDuDv_g&feature=mfu_in_order&list=UL   

A Christian CPA Firm: Never Underestimate the Long Term Benefits

John Dillard is a Christian Speaker/Author and an Atlanta CPA. To See how he takes Christ along with him to work visit http://www.hiscpa.com/  or call John Dillard CPA today at 770.814.9304 (All Rights Reserved) Dare to Attempt Something so Great for the Kingdom of God that it is doomed to failure, lest Christ be in it!  

We advise clients on: IRS representation, Offer in Compromise, Tax Problems, Incorporating in Georgia, Corporate and Personal Income Tax Returns, Part-time CFO, Virtual Controller, Business Planning, Back Taxes, and Bookkeeping.

We serve clients that are located in Atlanta GA, Gwinnett County, North Fulton County, Cherokee County, DeKalb County, Hall County, Clayton County, Cobb County, Forsyth County, Hart County, Jefferson County, Duluth, Alpharetta, Johns Creek, Lawrenceville, Marietta, Milton, Norcross, Snellville, Roswell, Buford, Smyrna, Marietta, Cumming, Grayson, Hartwell, Suwanee, Sugar Hill, Loganville, Lilburn, East Point, Gainesville, Snellville, Buckhead, Buford, Peachtree City, Dunwoody, Kennesaw, Decatur, Conyers, Stone Mountain, Decatur. Sandy Springs, Peachtree City, Douglasville, Newnan, Griffin, Woodstock, Carrollton, Forest Park, Canton, College Park, Cartersville, McDonough, Riverdale, Fayetteville, Covington, Stockbridge, Conyers, Clarkston, Barrow, Bartow, Butts, Carroll, Cherokee, Clayton, Coweta, Dawson, Douglas, Fayette, Forsyth, Fulton, Gwinnett, Haralson, Heard, Henry, Jasper, Lamar, Meriwether, Newton, Paulding, Pickens, Pike, Rockdale, Spalding, Walton, Canton, Covington, Douglasville, Druid Hills, East Point, Forest Park, Griffin, Lithonia, Mableton, McDonough, Milton, Mountain Park, Newnan, Powder Springs, Stockbridge, Union City, Villa Rica, Winder and Woodstock.

Atlanta CPA:  Determining the Right Time to Incorporate Your Atlanta Business

Incorporating Your Business in Georgia…Confused by all the Hype? 

http://www.youtube.com/watch?v=xRvplRmtgUM  

Visit us online at www.HisCPA.com  A Christian CPA Firm 

Atlanta Part-Time Virtual CFO 

http://www.youtube.com/watch?v=ZDEgIDuDv_g&feature=mfu_in_order&list=UL 

Visit us online at www.HisCPA.com  A Christian CPA Firm

When making the initial choice of entity is perhaps the most important tax, financial and legal decision you might ever reach. Being well versed in these areas is essential to a wise and prudent decision. See http://www.hiscpa.com/article2.html

Knowing How Your New Business Will Be Taxed: Tax Effects of Entity Choice Carefully considering the tax effects of your entity choice is essential to getting your business off on the right foot. Being careful to avoid, if at all possible, the double taxation of C Corporations and then selecting the right entity for your business from both a tax and legal perspective is critical. Visit http://www.hiscpa.com/article2.html

Understanding the Incorporation Process
Understanding many of the basics of the start of the incorporation process will do much to ensure that you are well-versed and able to make wise and informed decisions. As these issues will affect your business operations and finances during the lifetime of your business they are essential to getting started well. Go to http://www.hiscpa.com/incorporating-guide.html

Where Should You Incorporate Your New Business
The decision of where to incorporate your business is a critical component of getting your business started. Learn what you need to know to make a well-informed decision. See http://www.hiscpa.com/incorporating.html

Registrations Checklist & Corporate Forms
Whether you are just incorporating or have been in business for years. This summary will enable you to quickly locate the forms and guidance you need to ensure your business maintains tax compliance. Visit http://www.hiscpa.com/checklist.htm

Incorporating Your Issues for Your New Georgia Business Leadership: Knowing who will lead your business, their morals, beliefs and work ethic are essential to success in your new business venture. Determining who should be at the helm and who should follow will do much to avoid needless delays and time lost in aimless decision making. http://www.hiscpa.com/business-leadership.html

Incorporating the Details for Business Owners
Learning the basics of incorporation will do much to ensure that you do not make a costly mistake. Discovering the details of what all is involved in your new Georgia business will much to ensure you avoid costly mistakes and blunders. http://www.hiscpa.com/incorporating-details.html

To learn more about tax entities and the taxation thereof visit http://www.hiscpa.com/article2.html  There you will also discover a wide host of resources for American Entrepreneurs. A Christian CPA Firm: Never Underestimate the Long Term Benefits

John Dillard is an Christian Speaker/Author and an Atlanta CPA. To See how he takes Christ along with him to work visit http://www.hiscpa.com/  We advise clients on: IRS representation, Offer in Compromise, Tax Problems, Incorporation in Georgia, Corporate and Personal Income Tax Returns, Virtual CFO/ Controller, Business/Tax Planning & Bookkeeping

Serving Barrow, Bartow, Carroll, Cherokee, Clayton, Coweta,  Douglas, Fayette, Forsyth, Fulton, Gwinnett, Henry, Newton, Paulding, Pickens, Rockdale, Walton, Barrow, Bartow, Carroll, Henry, Newton, Bartow, Walton, Rockdale, Barrow, Spalding, Coweta, Dawson, Douglas, Fayette, Newton, Paulding, Spalding, Walton, Henry, Paulding, Douglas, Coweta, Canton, Covington, Douglasville, Druid Hills, East Point, Forest Park, Griffin, Lithonia, Mableton, McDonough, Milton, Mountain Park, Newnan, Powder Springs, Stockbridge, Union City, Villa Rica, Winder, Woodstock,  Smyrna, Sandy Springs, Marietta, East Point, Gainesville, Snellville, Buckhead, Buford, Peachtree City, Dunwoody, Kennesaw, Decatur, Conyers, Stone Mountain, Gwinnett County, North Fulton County, DeKalb County, Hall County, Clayton County, Cobb County, Forsyth County, Hart County, Jefferson County, Duluth, Atlanta, Alpharetta, Johns Creek, Lawrenceville, Milton, Norcross, Snellville, Roswell, Buford, Cumming, Grayson, Lake Hartwell, Suwanee, Sugar Hill, Loganville, Lilburn, Dunwoody, Gainesville, Decatur, Atlanta GA, Gwinnett County, North Fulton County, Cherokee County, DeKalb County, Hall County, Clayton County, Cobb County, Forsyth County, Hart County, Jefferson County, Duluth, Atlanta, Alpharetta, Johns Creek, Lawrenceville, Marietta, Milton, Norcross, Snellville, Roswell, Buford, Smyrna, Marietta, Cumming, Grayson, Hartwell, Suwanee, Sugar Hill, Loganville, Lilburn, East Point, Gainesville, Snellville, Buckhead, Buford, Peachtree City, Dunwoody, Kennesaw, Decatur, Conyers, Stone Mountain, Decatur. Sandy Springs, Peachtree City, Douglasville, Newnan, Griffin, Woodstock, Carrollton, Forest Park, Canton, College Park, Cartersville, McDonough, Riverdale, Fayetteville, Covington, Stockbridge, Conyers, Clarkston, Barrow, Bartow, Butts, Carroll, Cherokee, Clayton, Coweta, Dawson, Douglas, Fayette, Forsyth, Fulton, Gwinnett, Haralson, Heard, Henry, Jasper, Lamar, Meriwether, Newton, Paulding, Pickens, Pike, Rockdale, Spalding, Walton, Canton, Covington, Douglasville, Druid Hills, East Point, Forest Park, Griffin, Lithonia, Mableton, McDonough, Milton, Mountain Park, Newnan, Powder Springs, Stockbridge, Union City, Villa Rica, Winder and Woodstock