Financial Management

1205 Bluffs Parkway
Canton, GA 30114
770.704.4267

The Office of Financial Management includes Budget, Accounting and Internal Audits; Purchasing; and School Nutrition. This division oversees budget development, employee payroll, SPLOST collections, Requests For Proposals (RFPs) and internal audits, and administration of the school breakfast and lunch programs. Below is an overview of the multiple audit processes for the Cherokee County School District and links to resulting reports as available.

AUDIT PROCESSES

Type of Audit	Governing Agency	Requirement	Status/Link
Independent Audit December 2024 (FY24)	GA Dept of Education GA Dept of Audits & Accounts GA Dept of Early Care & Learning US Dept of Education	Annual Submitted to Various State & Federal Agencies Submitted to School Board Published on Website	Published December 2024
Preliminary Official Statement /Official Statement	Investors	Required ahead of bond issuance Published on the Electronics Municipal Market Access System (EMMA)	Published January 2025
Credit Rating	Moody's	Required ahead of bond issuance	Published February 2025
Credit Rating	S&P	Required ahead of bond issuance	Published February 2025
Internal Audits	CCSD Finance Division	Desk Audit of All Schools Annually Full Procedural Audit upon change of leadership and/or bookkeeper and randomly selected annually	Completed Annually or as needed
Federal Cross Functional Monitoring	GA Dept of Education	Every 3-5 years or upon risk assessment Title Programs (I, II, III, IV, VI) Published on GaDOE website	Completed March 2025 Awaiting publication of results
Federal Program Audit	GA Dept of Education US Dept of Agriculture	School Nutrition Program	Completed March 2025 Awaiting publication of results