EIN: 586003006
UEI: KXA6XRN2TKG7
Audited by: MAULDIN AND JENKINS
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 17, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 17, 2026 (14 days ago).
What is a management decision? →FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
FAC accepted this audit on March 8, 2024 — management decision was due September 8, 2024.
FAC accepted this audit on January 17, 2023 — management decision was due July 17, 2023.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
FINDINGS RELATING TO THE FINANCIAL STATEMENTS AND FEDERAL AWARD PROGRAMS Finding 2021-01 Significant Deficiency - Miscalculation of Salaries Information on the Federal Program: CFDA No. 84.425D - CARES Act Elementary and Secondary School Emergency Relief Fund. Pass-Through Entity: Georgia Department of Education. Award Number: S425D200012. Compliance Requirement: Allowable Costs. Condition and Criteria: During the year ended June 30, 2021, we noted certain salaries charged to a federal program were miscalculated based on the applicable salary schedule. The process for calculating certain salaries was established, but was impacted by turnover and remote working assignments. Cause: There was turnover in accounting department personnel who perform or oversee the process for calculating salaries. Along with turnover, remote working assignments impacted traditional accounting procedures. Effect: The miscalculated part of the salary is not an allowable cost for the federal program. Questioned Costs: $49,843 Recommendation: We recommend that the System fully adhere to the accounting and internal control procedures in order to minimize its exposure to such control weaknesses in the future. Responsible Officials? Response: School closures, remote learning, and employee assignments for out-of-office working were all results of a pandemic environment. The System observed nontraditional practices to accomplish required outcomes. Procedures have been modified to account for work in all types of environments in the future. Any calculation items have been discussed with affected employees and reconciliation procedures have been implemented.
Show full finding ▾Hide full finding ▴FINDINGS RELATING TO THE FINANCIAL STATEMENTS AND FEDERAL AWARD PROGRAMS Finding 2021-01 Significant Deficiency - Miscalculation of Salaries Information on the Federal Program: CFDA No. 84.425D - CARES Act Elementary and Secondary School Emergency Relief Fund. Pass-Through Entity: Georgia Department of Education. Award Number: S425D200012. Compliance Requirement: Allowable Costs. Condition and Criteria: During the year ended June 30, 2021, we noted certain salaries charged to a federal program were miscalculated based on the applicable salary schedule. The process for calculating certain salaries was established, but was impacted by turnover and remote working assignments. Cause: There was turnover in accounting department personnel who perform or oversee the process for calculating salaries. Along with turnover, remote working assignments impacted traditional accounting procedures. Effect: The miscalculated part of the salary is not an allowable cost for the federal program. Questioned Costs: $49,843 Recommendation: We recommend that the System fully adhere to the accounting and internal control procedures in order to minimize its exposure to such control weaknesses in the future. Responsible Officials? Response: School closures, remote learning, and employee assignments for out-of-office working were all results of a pandemic environment. The System observed nontraditional practices to accomplish required outcomes. Procedures have been modified to account for work in all types of environments in the future. Any calculation items have been discussed with affected employees and reconciliation procedures have been implemented.
School closures, remote learning, and employee assignments for out-of-office working were all results of a pandemic environment. The System observed nontraditional practices to accomplish required outcomes. Procedures have been modified to account for work in all types of environments in the future. Any calculation items have been discussed with affected employees and reconciliation procedures have been implemented. Questioned costs were reclassified from the federal program to the General Fund prior to submission of the completion report for Cares Act Elementary and Secondary School Emergency Relief Fund.
FAC accepted this audit on November 24, 2020 — management decision was due May 24, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 25, 2018 — management decision was due June 25, 2019.
FAC accepted this audit on December 7, 2017 — management decision was due June 7, 2018.
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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