Georgia auditors outline financial and performance audit work, flag recurring control weaknesses and upcoming reviews

Department of Audits and Accounts officials told the House appropriations committee on Wednesday that their office conducts both financial (including single) audits and one‑time performance audits to support legislative oversight of state and local spending.

The Department’s leaders said their financial audits aim to provide reasonable assurance that agencies’ financial statements “fairly present the position, the performance, and the cash flows” and that single‑audit work tests federal program compliance under the Uniform Guidance. Christina Turner, deputy state auditor, told the committee the office audited roughly 31 state agencies and 13 colleges in fiscal 2024 and tested about 72 percent of the state’s federal expenditures as part of the statewide single audit.

Why it matters: The department’s findings feed legislative and executive decisions, affect the state’s bond rating and flag areas where state agencies risk losing federal funds or running afoul of grant rules. Committee members asked about local school audits, COVID‑era federal funds and whether the audit office enforces compliance or refers potential criminal matters to law enforcement.

The auditors described common, recurring financial weaknesses. Turner said the most frequent financial findings fall into three areas: broad accounting control deficiencies, weaknesses in information‑technology access and change controls, and asset/liability reporting errors. “A lot of times we go into an…