Agenda Item
a. FY24 Audit Presentation
Summary: Presented by: Georgia Department of Audits and Accounts (DOAA)
Dekalb County
Fiscal Year 2024 State Auditor of Georgia
Greg Griffin, CPA
Audit Results Deputy State Auditor
Kristina Turner, CPA,
CISA, MMIS
June 9, 2025
Discussion with the Board
Presented by:
Luke Edwards – Audit
Engagement Lead
Janet Lester – Audit Engagement
Partner
1 | Georgia Department of Audits & Accounts
Agenda
1. ABOUT DOAA 2. AUDIT OVERVIEW 3. AUDIT RESULTS 4. AUDIT FINDINGS
AND
RECOMMENDATIONS
5. RISK DESIGNATION 6. SPLOST AUDITS 7. LOOKING TO FY25 8. QUESTIONS
AND CORRECTIVE
ACTION PLANS
2 | Georgia Department of Audits & Accounts
About DOAA
Mission – Provide independent, unbiased information
and impactful recommendations to promote
accountability and improve government.
Vision – Share our insights to make a positive impact
on Georgia.
3 | Georgia Department of Audits & Accounts
FY24 Audit Overview
How do we work?
RISK ASSESSMENT FIELDWORK REPORTING
Interviews, site visits, Analytical testing, Issue written report
review of law and samples, tests of details with findings and
regulations, review of recommendations
school documents 01 02 03
4 | Georgia Department of Audits & Accounts
What did we audit?
Financial Statements Compliance with Laws & Compliance with Federal
(Generally Accepted Auditing Regulations Award Requirements
Standards - GAAS) (Generally Accepted Government (Uniform Guidance)
Auditing Standards - GAGAS)
Financial Financial Contract & Grant State Laws Child COVID
Position Performance Agreements Nutrition Funds
Internal Control
Special Education, English Language
Consideration
Acquisition, Student Support and
5 | Georgia Department of Audits & Accounts Academic Enrichment
What were the results?
Three letters published in the Audit Report:
Financial Statement Opinion (ARL) – Unmodified
Yellow Book Letter – Significant but not material items noted
Single Audit Letter – Significant but not material item noted
6 | Georgia Department of Audits & Accounts
Audit Findings and Recommendations
Four “Significant Deficiencies” Noted:
Financial Audit
• FS-001: Strengthen Oversight of the Information System Conversion
• FS-002: Strengthen Information Technology General Controls
• FS-003: Strengthen Controls over Employee Compensation
Single Audit – (Federal Compliance)
• FA-001: Improve Controls over Employee Compensation (School Nutrition)
7 | Georgia Department of Audits & Accounts
Risk Designation and Corrective Action
• Senate Bill 68 Risk Designation: Moderate
• Corrective Action Responsibilities
8 | Georgia Department of Audits & Accounts
Coming Soon (Summer 2025)
2023 SPLOST Audit
2024 SPLOST Audit
9 | Georgia Department of Audits & Accounts
Coming Soon (Fall 2025)
2025 Financial Audit
10 | Georgia Department of Audits & Accounts
Questions
11 | Georgia Department of Audits & Accounts