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Welcome to the Audit Information Page

Georgia law (O.C.G.A. 50-6-6) and Habersham County Board of Education policy DID require annual financial audits of the books and accounts of the school district.  Understanding the duties of the auditor and the procedures that are followed help make the annual audit a useful management tool the Superintendent and the BOE use to maintain transparency and accountability to stakeholders.

The purpose of an audit of the financial statements is to express an opinion as to whether the financial statements are presented fairly, in all material respects, with respect to financial position, results of operations, and cash flows in conformity with accounting principles generally accepted in the United States of America.  

The auditor's role is to plan and perform an audit to examine the financial statements and to obtain reasonable assurance the financial statements are fairly stated, free of material misstatements and representative of the operations of the school district. 

The importance of the audit is evident when one considers the reliance placed on the financial statements by a variety of users, such as bondholders, creditors, government agencies, grantors, board members and taxpayers.  

Folder Annual Financial Reports (Independent Auditor Reports) (4 Files)
pdf file FY 2018 Audit Report
pdf file FY 2017 Audit Report
pdf file FY 2016 Audit Report
pdf file FY 2015 Audit Report
Folder Education SPLOST Expenditures (Independent Auditor Reports) (3 Files)
pdf file FY 2018 E-SPLOST Audit
pdf file FY 2017 E-SPLOST Audit
pdf file FY 2016 E-SPLOST Audit

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