REPORT ON REVIEW  FISCAL YEAR 2023 
University of North Georgia 
Dahlonega, Georgia 
Greg S. Griffin | State Auditor 
 
 REVIEW SUMMARY 
We have reviewed the financial statements of the business-type activities and the fiduciary funds of University of North Georgia, as of and for the year ended June 30, 2023, and issued our report thereon, dated November 3, 2023. We conducted our review engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. Our Independent Accountant's Review Report, included in the University of North Georgia's Annual Financial Report, is available on the Georgia Department of Audits and Accounts' website at www.audits.ga.gov/ and on the University of North Georgia's website at https://ung.edu. 
Our review of the University found: 
 we are not aware of any material modifications that should be made to the financial statements in order for them to be in accordance with accounting principles generally accepted in the United States of America; and 
 no financial reporting findings that require management's attention.