STATE OF GEORGIA/STATE ACCOUNTING OFFICE: Single Audit Reports and Findings
STATE OF GEORGIA/STATE ACCOUNTING OFFICE's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2021, accepted June 5, 2022; the auditor observed on that filing is Georgia Department of Audits and Accounts. It reported 28 findings, including a material weakness, with a qualified 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; STATE OF GEORGIA/STATE ACCOUNTING OFFICE is recorded in ATLANTA, Georgia under EIN 580973190, and the Clearinghouse records it as a state government entity. 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 |
|---|---|---|---|---|---|---|---|---|
| 2021 | 2021-06-30 | $42,349,956,610 | $750,000 | Georgia Department of Audits and Accounts | Unmodified / Qualified / Adverse | 28 | MW / SD | 2021-06-CENSUS-0000136829 |
| 2020 | 2020-06-30 | $32,526,245,439 | $750,000 | Georgia Department of Audits and Accounts | Unmodified / Qualified / Adverse | 29 | MW / SD | 2020-06-CENSUS-0000136829 |
| 2019 | 2019-06-30 | $21,142,702,723 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 21 | SD | 2019-06-CENSUS-0000136829 |
| 2018 | 2018-06-30 | $20,980,671,654 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 17 | MW / SD | 2018-06-CENSUS-0000136829 |
| 2017 | 2017-06-30 | $20,427,187,683 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 22 | MW / SD | 2017-06-CENSUS-0000136829 |
| 2016 | 2016-06-30 | $19,638,484,907 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 25 | MW / SD | 2016-06-CENSUS-0000136829 |
When is the next single audit due?
If STATE OF GEORGIA/STATE ACCOUNTING OFFICE is again required to have a single audit for the fiscal year ending Jun 30, 2022, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2023 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.
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 |
|---|---|---|---|
| 17.225 | COVID - 19 - UNEMPLOYMENT INSURANCE | $9,449,074,307 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $8,469,713,459 | Yes |
| 10.551 | SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $2,886,737,778 | Yes |
| 17.225 | UNEMPLOYMENT INSURANCE | $2,601,316,139 | Yes |
| 21.019 | COVID - 19 - CORONAVIRUS RELIEF FUND | $2,281,356,526 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,449,091,442 | No |
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $1,291,053,736 | Yes |
| 84.425 | COVID - 19 - ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF (ESSER) FUND | $1,255,679,747 | Yes |
| 10.551 | COVID - 19 - SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $1,123,878,439 | Yes |
| 97.050 | COVID - 19 - PRESIDENTIAL DECLARED DISASTER ASSISTANCE TO INDIVIDUALS AND HOUSEHOLDS - OTHER NEEDS | $1,096,960,883 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $727,755,031 | Yes |
| 93.778 | COVID - 19 - MEDICAL ASSISTANCE PROGRAM | $718,403,562 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $616,480,934 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $575,605,383 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $392,142,678 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $376,118,571 | No |
| 10.542 | COVID - 19 - PANDEMIC EBT FOOD BENEFITS | $290,539,859 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $280,964,924 | Yes |
| 84.425 | COVID - 19 - AMERICAN RESCUE PLAN - ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF (ARP ESSER) | $280,389,329 | Yes |
| 84.425 | COVID - 19 - HEERF INSTITUTIONAL AID PORTION | $262,460,465 | Yes |
| 93.323 | COVID - 19 - EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) | $259,959,183 | Yes |
| 97.036 | COVID - 19 - DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $217,027,739 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $209,731,733 | No |
| 12.800 | AIR FORCE DEFENSE RESEARCH SCIENCES PROGRAM | $205,398,651 | Yes |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $200,374,068 | 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 |
|---|---|---|---|
| 2021-014 | Reporting (L) | Material weakness | No |
| 2021-015 | Cash management (C) | Significant deficiency | No |
| 2021-016 | Eligibility (E) | Significant deficiency / Questioned costs | Yes |
| 2021-017 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2021-018 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2021-019 | Eligibility (E) | Significant deficiency | Yes |
| 2021-020 | Special tests and provisions (N) | Significant deficiency / Questioned costs | No |
| 2021-021 | Special tests and provisions (N) | Significant deficiency / Questioned costs | Yes |
| 2021-022 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2021-023 | Activities allowed or unallowed (A); Eligibility (E) | Significant deficiency | No |
| 2021-024 | Special tests and provisions (N) | Significant deficiency / Questioned costs | No |
| 2021-025 | Special tests and provisions (N) | Significant deficiency | No |
| 2021-026 | Eligibility (E) | Significant deficiency / Questioned costs | No |
| 2021-027 | Special tests and provisions (N) | Significant deficiency / Questioned costs | No |
| 2021-028 | Special tests and provisions (N) | Significant deficiency | No |
| 2021-029 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency / Questioned costs | Yes |
| 2021-030 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency / Questioned costs | Yes |
| 2021-031 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2021-032 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2021-033 | Eligibility (E) | Significant deficiency | Yes |
| 2021-034 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Material weakness / Questioned costs | No |
| 2021-035 | Eligibility (E) | Material weakness / Questioned costs | Yes |
| 2021-036 | Eligibility (E) | Material weakness | No |
| 2021-037 | Reporting (L) | Significant deficiency | No |
| 2021-038 | Reporting (L); Special tests and provisions (N) | Material weakness | Yes |
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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 STATE OF GEORGIA/STATE ACCOUNTING OFFICE 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. “State of Georgia/State Accounting Office Single Audit FY2021.” https://getauditradar.com/single-audits/ga/state-of-georgia-state-accounting-office-580973190/. Data as of 2026-11-06.