REPORT ON REVIEW FISCAL YEAR 2022 Clayton State University Morrow, Georgia Greg S. Griffin | State Auditor REVIEW SUMMARY We have reviewed the financial statements of the business-type activities and the fiduciary funds of Clayton State University, as of and for the year ended June 30, 2022, and issued our report thereon, dated November 10, 2022. 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 Clayton State University's Consolidated Annual Financial Report, is available on the Georgia Department of Audits and Accounts' website at www.audits.ga.gov/ and on Clayton State University's website at www.clayton.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; no financial reporting findings that require management's attention.