Business Procedures Manual

Essential business procedural components for University System of Georgia institutions.

16.2 DOAA and Other External Auditors

16.2 DOAA and Other External Auditors

(Last Modified on August 14, 2020)


16.2.1 DOAA Engagements

(Last Modified on August 14, 2020)

DOAA, as part of the legislative branch of state government, is the external independent auditor of the USG. DOAA conducts financial audits, compliance audits, performance audits, agreed upon procedure engagements and other engagements as deemed necessary to meet management objectives. When performing audit engagements, DOAA reviews USG’s internal control structure and operations to determine the scope of the examination and reliability of the entity’s financial data.

The Official Code of Georgia (OCGA) 50-6-3 states, in part:

“The Department of Audits and Accounts shall audit all state institutions…”.

OCGA 50-6-6 states in part:

“It shall be the duty of the Department of Audits and Accounts to thoroughly audit and check the books and accounts of…the several units of the University System of Georgia.”

Final reports from DOAA are copied to the Executive Vice Chancellor for Strategy & Fiscal Affairs, the CAO, BOR IAR Committee Chairs and ICAs. DOAA will perform appropriate follow up procedures to verify that corrective action has taken place for all significant deficiencies and material weaknesses. Any unfavorable exceptions will be reported to the CAO and the Executive Vice Chancellor for Strategy & Fiscal Affairs.


16.2.2 Third-Party Engagements

(Last Modified on August 14, 2020)

Third-party auditors may conduct audits, reviews, agreed upon procedures or other special engagements at various BOR institutions or the system office. These engagements are not a substitute for audit work done by DOAA as required by OCGA 50-6-3, as they are normally engagements performed as part of regulatory requirements or upon request of the Executive Vice Chancellor of Strategy & Fiscal Affairs or the CAO.

It is the responsibility of local institution officials, either the campus auditor or, if none exists, the chief business officer (CBO), to be cognizant of third-party audits and associated issues. Institutional management shall notify the ICA, CAO, and the Executive Vice Chancellor for Strategy & Fiscal Affairs of any third-party engagements. Copies of final reports must be submitted to Executive Vice Chancellor for Strategy & Fiscal Affairs and the CAO.


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