Cobb County, Georgia: Single Audit Reports and Findings
Cobb County, Georgia filed 10 single audits between 2016 and 2025; the most recently observed auditor is NICHOLS, CAULEY & ASSOCIATES, LLC (2025), and the 2025 report lists 0 findings. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Cobb County, Georgia is recorded in MARIETTA, Georgia under EIN 586000804, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-09-30 | $76,097,468 | $1,000,000 | NICHOLS, CAULEY & ASSOCIATES, LLC | 0 | — | 2025-09-GSAFAC-0000402492 |
| 2024 | 2024-09-30 | $102,250,359 | $750,000 | NICHOLS, CAULEY & ASSOCIATES, LLC | 0 | — | 2024-09-GSAFAC-0000354595 |
| 2023 | 2023-09-30 | $99,917,393 | $750,000 | NICHOLS, CAULEY & ASSOCIATES, LLC | 3 | MW | 2023-09-GSAFAC-0000011705 |
| 2022 | 2022-09-30 | $77,951,620 | $750,000 | NICHOLS, CAULEY & ASSOCIATES, LLC | 4 | — | 2022-09-CENSUS-0000136906 |
| 2021 | 2021-09-30 | $117,348,901 | $750,000 | NICHOLS, CAULEY & ASSOCIATES, LLC | 3 | MW | 2021-09-CENSUS-0000136906 |
| 2020 | 2020-09-30 | $104,686,909 | $750,000 | NICHOLS, CAULEY & ASSOCIATES, LLC | 0 | SD | 2020-09-CENSUS-0000136906 |
| 2019 | 2019-09-30 | $27,921,574 | $750,000 | NICHOLS, CAULEY & ASSOCIATES, LLC | 0 | SD | 2019-09-CENSUS-0000136906 |
| 2018 | 2018-09-30 | $25,900,478 | $750,000 | NICHOLS, CAULEY & ASSOCIATES, LLC | 0 | SD | 2018-09-CENSUS-0000136906 |
| 2017 | 2017-09-30 | $45,627,309 | $750,000 | NICHOLS CAULEY & ASSOCIATES, LLC | 1 | SD | 2017-09-CENSUS-0000136906 |
| 2016 | 2016-09-30 | $32,563,313 | $750,000 | NICHOLS CAULEY & ASSOCIATES, LLC | 0 | — | 2016-09-CENSUS-0000136906 |
When is the next single audit due?
If Cobb County, Georgia is again required to have a single audit for the fiscal year ending Sep 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Jun 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Georgia Department of Audits & Accounts shows whether a local government's audit report was received. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $31,917,332 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $7,011,796 | No |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $3,800,810 | Yes |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $2,517,403 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $2,200,294 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,980,307 | No |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $1,923,706 | Yes |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $1,557,975 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $1,090,085 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $931,309 | No |
| 93.569 | COMMUNITY SERVICES BLOCK GRANT | $922,200 | No |
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $889,267 | Yes |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $856,537 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $847,796 | No |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $800,000 | Yes |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $785,054 | No |
| 93.563 | CHILD SUPPORT SERVICES | $623,090 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $604,721 | No |
| 20.507 | FEDERAL TRANSIT FORMULA GRANTS | $591,252 | Yes |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $562,442 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $517,972 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $498,173 | No |
| 20.525 | STATE OF GOOD REPAIR GRANTS PROGRAM | $449,494 | Yes |
| 17.258 | WIOA ADULT PROGRAM | $436,614 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $408,444 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
The most recent report lists no finding.
Read next
- CPA firms that audit Georgia nonprofits
- Georgia single audit statistics
- Georgia nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Cobb County, Georgia now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Cobb County, Georgia Single Audits 2016–2025.” https://getauditradar.com/single-audits/ga/cobb-county-georgia-586000804/. Data as of 2026-11-06.