A financial audit report is essential because it provides an independent opinion on the fairness and reliability of an organization’s financial data. These independent assessments enhance credibility and trust by assuring outside users—such as regulators and other stakeholders—that the organization adheres to accounting standards and regulatory requirements. The auditor’s opinion helps users evaluate the integrity of the organization’s financial management, identify potential risks, and make informed decisions based on an unbiased evaluation.
FINANCIAL STATEMENT PREPARATION:
To further our commitment to transparency and fiscal responsibility, we have selected the renowned CPA firm Mauldin & Jenkins to oversee the preparation of our financial statements starting in FY25. Engaging a firm with such deep roots in the Southeast and a specialized focus on our industry allows us to leverage 'big firm' capabilities while retaining a hands-on, local partnership. This collaboration ensures our financial reporting is not only rigorously compliant but also provides the clear, reliable insights necessary for our stakeholders to trust in our stewardship of resources.
FINANCIAL AUDIT REPORTS:
The Georgia Department of Audits & Accounts (DOAA) conducts financial audits and other financial engagements for state and local government entities. DOAA’s audits of public school districts ensure compliance with state and federal regulations. The Department of Audits and Accounts exists to provide independent, unbiased information and impactful recommendations to promote accountability and improve government.
For Fiscal Year 2025, CCBOE received the DOAA's Award of Distinction for Excellent Financial Reporting. An award of distinction is presented to organizations that submit quality financial statements and supporting documentation in a timely manner, whose annual financial report is given an unmodified audit opinion and is free of any significant deficiencies or material weaknesses, and comply with all Transparency in Government Act requirements.
DOAA Website: https://www.audits2.ga.gov/reports/
2025 Audit Report
2025 Award of Distinction for Excellent Financial Reporting
2025 Catoosa County Schools PSERS Census Data Report
2024 Audit Report
2023 Audit Report
2022 Audit Report
2021 Audit Report
2020 Audit Report
ESPLOST AUDIT REPORTS:
SME CPAs, based in Augusta, Georgia, have a dedicated team specializing in governmental and non-profit audits, ensuring compliance with appropriate standards and regulations. This expertise extends to public school systems, where they conduct audits of financial operations, including ESPLOST (Education Special Purpose Local Option Sales Tax) activities. Their commitment to quality is further demonstrated by their membership in the American Institute of CPAs Governmental Audit Quality Center, adhering to the highest quality standards in their audit practices.
2025 ESPLOST Audit Report
2024 ESPLOST Audit Report
2023 ESPLOST Audit Report
2022 ESPLOST Audit Report
2021 ESPLOST Audit Report
2020 ESPLOST Audit Report
In accordance with the requirements of Georgia House Bill 754, Cherry Bekaert provides specialized internal audit and advisory services to ensure rigorous financial oversight and legislative compliance. As a nationally recognized accounting and advisory firm, Cherry Bekaert conducts independent performance audits and evaluations of internal controls, ensuring that all operations remain transparent and fiscally sound.
This partnership follows the recommendation of the local legislative delegation, which identified the firm as a qualified resource to support the District in meeting these new statutory obligations. Their team of professionals focuses on verifying that organizational activities align with the specific standards set forth by state law, upholding a commitment to accountability and administrative excellence through their expert assurance services.
The below report represents the first phase of reporting, there is more to come, including an internal audit focused on the District's financial reporting, compliance, and internal control environment, as well as additional administrative and operational processes.
FY2026 Preliminary Performance and Efficiency Results