Lamar County Board of Education: Single Audit Reports and Findings
Lamar County Board of Education's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2023, accepted November 15, 2024; the auditor observed on that filing is Georgia Department of Audits and Accounts. It reported 1 finding, including a material weakness, with a disclaimer of opinion on the financial statements. 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; Lamar County Board of Education is recorded in BARNESVILLE, Georgia under EIN 586000273, 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $5,646,799 | $750,000 | Georgia Department of Audits and Accounts | Unmodified / Disclaimer of opinion | 1 | MW | 2023-06-GSAFAC-0000057865 |
| 2022 | 2022-06-30 | $4,711,159 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | MW / SD | 2022-06-GSAFAC-0000021613 |
| 2021 | 2021-06-30 | $4,066,304 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 1 | SD | 2021-06-CENSUS-0000137743 |
| 2020 | 2020-06-30 | $3,479,848 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2020-06-CENSUS-0000137743 |
| 2019 | 2019-06-30 | $3,426,933 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2019-06-CENSUS-0000137743 |
| 2018 | 2018-06-30 | $2,833,959 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2018-06-CENSUS-0000137743 |
| 2017 | 2017-06-30 | $3,108,962 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2017-06-CENSUS-0000137743 |
| 2016 | 2016-06-30 | $2,882,199 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2016-06-CENSUS-0000137743 |
When is the next single audit due?
If Lamar County Board of Education is again required to have a single audit for the fiscal year ending Jun 30, 2024, the reporting package is due to the Federal Audit Clearinghouse by Mar 31, 2025 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $1,760,254 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,207,272 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $904,658 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $478,858 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $296,921 | No |
| 84.358 | RURAL EDUCATION | $244,438 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $242,975 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $144,111 | No |
| 12.U01 | ROTC PROGRAM | $96,570 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $86,699 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $75,535 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $43,872 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $30,000 | No |
| 84.358 | RURAL EDUCATION | $19,137 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $7,174 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $4,463 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $2,667 | Yes |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $1,195 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2023-001 | Equipment and real property management (F) | Material weakness | No |
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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 Lamar County Board of Education 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. “Lamar County Board of Education, Georgia Single Audit FY2023.” https://getauditradar.com/single-audits/ga/lamar-county-board-of-education-586000273/. Data as of 2026-11-06.