Upson County, Georgia: Single Audit Reports and Findings
Upson County, Georgia filed 5 single audits between 2016 and 2024; the most recently observed auditor is NICHOLS, CAULEY & ASSOCIATES, LLC (2024), and the 2024 report lists 1 finding. Data as of 2026-09-16.
Data as of Sep 16, 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; Upson County, Georgia is recorded in THOMASTON, Georgia under EIN 586000900, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-12-31 | $2,829,469 | $750,000 | NICHOLS, CAULEY & ASSOCIATES, LLC | 1 | SD | 2024-12-GSAFAC-0000383721 |
| 2023 | 2023-12-31 | $4,629,046 | $750,000 | NICHOLS, CAULEY & ASSOCIATES, LLC | 1 | SD | 2023-12-GSAFAC-0000051505 |
| 2020 | 2020-12-31 | $1,249,833 | $750,000 | DRIVER ADAMS + SHARPE, CPAS | 0 | SD | 2020-12-CENSUS-0000137023 |
| 2018 | 2018-12-31 | $1,374,885 | $750,000 | DRIVER ADAMS + SHARPE, CPAS | 0 | — | 2018-12-CENSUS-0000137023 |
| 2016 | 2016-12-31 | $2,309,050 | $750,000 | DRIVER ADAMS + SHARPE, CPAS | 0 | — | 2016-12-CENSUS-0000137023 |
Which federal programs did this organization report?
From the most recent accepted report. "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 | $2,671,136 | Yes |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $109,021 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $49,312 | Yes |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-001 | M | Significant deficiency | Yes |
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 Upson 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. “Upson County, Georgia Single Audits and Findings (GA).” https://getauditradar.com/single-audits/ga/upson-county-georgia-586000900/. Data as of 2026-09-16.