FY25 DeKalb County BOE Financial Audit Results

     DeKalb County
     Fiscal Year 2025                         State Auditor of Georgia
                                              Greg Griffin, CPA

     Audit Results                            Deputy State Auditor
                                              Kristina Turner, CPA,
                                              CISA, MMIS




     May 11, 2026
     Discussion with the Board

     Presented by:
     Luke Edwards – Audit
     Engagement Lead
     Janet Lester – Audit Engagement
     Partner

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         Agenda


                                    1. ABOUT    2. AUDIT      3. AUDIT     4. SPLOST
                                      DOAA     OVERVIEW       RESULTS        AUDIT




                                               5. LOOKING   6. QUESTIONS
                                                 TO FY26
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         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.



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         FY25 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




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            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
         Position                      Performance     Agreements                        Nutrition



                                                              Internal Control                  Title I - Grants to Local
                                                               Consideration                 Education Agencies, Title II –
                                                                                            Supporting Effective Instruction
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         What were the results?
         Three letters published in the Audit Report, these address “Audit
         Deficiencies” noted

         (1) Audit Report Letter
         Financial Statement Opinion – Unmodified – No Matters Noted
         (2) Yellow Book Letter
         Internal Controls – No Matters Noted
         (3) Single Audit Letter
         Federal Compliance: One significant but not material item noted


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         Audit Differences/Adjustments
         No Audit Differences (Misstatements) Reported




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         Coming Soon (Release estimated May 2026)


                              2025 SPLOST Audit
                            No Matters to Report




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         Coming Soon (Fall 2026)




                                      2026
                                Financial/SPLOST
                                     Audit




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         Questions




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