Federal Compliance Reporting

Table of contents

The State of Georgia is required to prepare various Federal reports, and the State Accounting Office is responsible to facilitate completion of these reports. These responsibilities include the preparation of the Single Audit Report (which contains the Schedule of Expenditures of Federal Awards (SEFA), along with responses and corrective action plans for audit findings) and oversight and management of the Statewide Cost Allocation Plan (SWCAP). For additional guidance relating to the Federal requirements "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards," please refer to 2CFR 200.

Single Audit Report and Presentations

The State of Georgia Single Audit Report is an annual publication that provides information about the State's expenditures of Federal awards. The Single Audit Report also includes the Auditor's reports on internal control and compliance as well as findings and questioned costs relating to financial statements and Federal financial assistance programs.

The entire Single Audit Report, for the five most recently available fiscal years, is presented in portable document format (PDF) and can only be viewed using the Adobe Reader.

2018 Single Audit Report

2017 Single Audit Report

2016 Single Audit Report

2015 Single Audit Report

2014 Single Audit Report

Presentations

Download this pdf file.Single Audit Training - 7-2019
and related webinar

Single Audit Report - Audit Finding Resources

Download this pdf file.Findings Memo

Download this pdf file.Findings Submission Instructions

Login and External Account Creation Instructions

Single Audit Report – Schedule of Expenditures of Federal Awards (SEFA) Resources

Download this pdf file.SEFA Memo

Download this pdf file.SEFA - Auditees' Instructions Including User Guide and Loan Recording Instructions

Example with Layout Headers

Login and External Account Creation Instructions

Download this xls file.Standardized Organization Names

Download this xls file.State Reporting Entities

Download this xls file.Attached State Reporting Entities

Forms

Reconciliation of Schedule of Expenditures of Federal Awards (SEFA) to Federal Revenues and Subsequent Events - Single Audit forms

Statewide Cost Allocation Plans (SWCAP)

SAO coordinates the preparation and submission of the Statewide Central Service Cost Allocation Plans (SWCAP) to the appropriate Federal Agency (HHS). The SWCAP provides a process for central service costs to be identified and assigned to benefitted activities, on a reasonable and consistent basis. The SWCAP is compiled based on financial statements, descriptions of programs, and other documentation prepared by state agencies.

The approved listings of allocated central service costs (that may be included as part of the costs of the indicated agency), for the recently available fiscal years, is presented in portable document format (PDF) and can only be viewed using the Adobe Reader.

FY 2018 SWCAP (based on actual expendutures for the fiscal year ended June 30, 2016)

FY 2017 SWCAP (based on actual expenditures for the fiscal year ended June 30, 2015)

FY 2016 SWCAP (based on actual expenditures for the fiscal year ended June 30, 2014)

FY 2015 SWCAP (based on actual expenditures for the fiscal year ended June 30, 2013)

FY 2014 SWCAP (based on actual expenditures for the fiscal year ended June 30, 2012)

Other Federal Compliance Reporting

Click on the links below to access Federal Funding Accountability and Transparency Act (FFATA) Information.

Sub-Award and Executive Compensation Reporting Memo

Appendix A Sub-Award and Executive Compensation Data Reporting

Appendix B Awardee Reporting Architecture

Appendix C FFATA Sub-Award and Executive Compensation Reporting Data Model

Reporting Requirements for FFATA Implementation