Federal Compliance Reporting

The State of Georgia is required to prepare various Federal reports, and the State Accounting Office (SAO) is responsible to facilitate completion of some of these reports. SAO compiles 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 oversees and manages preparation of the Statewide Cost Allocation Plan (SWCAP). State organizations are responsible for any Federal Funding Accountability and Transparency Act (FFATA) reporting and any other required reports. 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.

Download this pdf file. 2022 Single Audit Report
Download this pdf file. 2021 Single Audit Report , Part I (contains Financial Statement findings)
Download this pdf file. 2021 Single Audit Report , Part II (contains SEFA and Federal Award findings)
Download this pdf file. 2020 Single Audit Report , Part I (contains SEFA and Financial Statement findings)
Download this pdf file. 2020 Single Audit Report , Part II (contains Federal Award Findings)

Download this pdf file. 2019 Single Audit Report

Download this pdf file. 2018 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

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

Download this pdf file. SEFA Memo

Download this pdf file. SEFA - Auditees' Instructions

Download this xls file. Standardized Organization Names

Download this xls file. State Reporting Entities

Login and External Account Creation Instructions
 

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.

Download this pdf file. FY 2019 SWCAP (based on actual expenditures for the fiscal year ended June 30, 2017)

Download this pdf file. FY 2018 SWCAP (based on actual expenditures for the fiscal year ended June 30, 2016)

Download this pdf file. FY 2017 SWCAP (based on actual expenditures for the fiscal year ended June 30, 2015)

Download this pdf file. FY 2016 SWCAP (based on actual expenditures for the fiscal year ended June 30, 2014)

Download this pdf file. FY 2015 SWCAP (based on actual expenditures for the fiscal year ended June 30, 2013)

Other Federal Compliance Reporting

The Federal Funding Accountability and Transparency Act (FFATA) was signed on September 26, 2006. The FFATA legislation requires information on federal awards (federal financial assistance and expenditures) be made available to the public via a single, searchable website, which is www.USASpending.gov. FFATA legislation, is codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information.  

The FFATA Subaward Reporting System (FSRS) is the reporting tool used to capture and report data to meet the FFATA reporting requirements. The prime awardee (recipients of grants or cooperative agreements) is required to file a FFATA sub-award report at https://www.fsrs.gov/ by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. The sub-award information entered in FSRS will then be displayed on www.USASpending.gov associated with the prime award furthering Federal spending transparency.