Single Audit Report Fiscal Year Ended June 30, 2012 - State ...

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State of GeorgiaFederal Awards Findings and Questioned CostsFor the Fiscal Year Ended June 30, 2012Finding Control Number: FA-427-12-06REPORTINGFinancial Reporting Internal Control DeficiencyCommunity Services Block Grant (CFDA 93.569)U.S. Department of Health and Human ServicesGrant Awards: Year 2011 - 2011G994002; Year 2010 - 2010G994002Condition:Criteria:Our examination included a review of the financial reports (SF-269A) for the Community ServicesBlock Grant (CSBG) program (CFDA No. 93.569) at the Department of Human Services (Department)that were submitted to the Federal awarding agency. For the year under review, the Federal fiscalyear's 2010 and 2011 annual reports were selected for testing. Although the reports were deemed to bematerially correct, the Department failed to ensure that the journal entries used to post the reconcilingitems to the general ledger were correct and complete, which resulted in an unreconciled variance of$25,141.74 on both annual reports selected for testing.The Code of Federal Regulations, Title 2, Section 215.21, states:"(b) Recipients' financial management systems shall provide for the following.1. Accurate, current and complete disclosure of the financial results of each federally-sponsoredproject or program in accordance with the reporting requirements set forth in Section 215.52."Cause:Effect:Recommendation:The deficiency noted above occurred as a result of the Department's failure to implement adequatepolicies and procedures to ensure that journal entries to correct reconciling items are complete andaccurate.Failure to ensure the completeness and accuracy of correcting journal entries could result in thesubmission of inaccurate and/or incomplete Federal financial reports.The Department of Human Services should implement additional policies and procedures to ensurethat the Federal financial reports are completely and accurately reconciled to the general ledger.Finding Control Number: FA-427-12-07REPORTINGFinancial Reporting Internal Control DeficiencyLow-Income Home Energy Assistance (CFDA 93.568)U.S. Department of Health and Human ServicesGrant Awards: Year 2011 - 2011G992201; 2011G992212Condition:Criteria:Cause:Our examination of the fiscal year 2011 Carryover and Reallotment Report for the Low-Income HomeEnergy Assistance (CFDA No. 93.568) program (LIHEAP) revealed that the Department of HumanServices (Department) was unable to provide any supporting documentation for $3,502,140 reported asthe projected unobligated balance.According to the Office of Management and Budget (OMB) A-133 compliance supplement: "LIHEAPCarryover and Reallotment Report (OMB No. 0970-0106) – Grantees must submit a report no laterthan August 1 indicating the amount expected to be carried forward for obligation in the followingfiscal year and the planned use of those funds. Funds in excess of the maximum carryover limit aresubject to reallotment to other LIHEAP grantees in the following fiscal year, and must also be reported(42 USC 8626)."The deficiency noted was the result of the Department's failure to establish policies and procedures toensure appropriate review and approval of the Carryover and Reallotment Report, and to ensure thatthe amounts reported were accurately calculated and supported by the accounting records.100
State of GeorgiaFederal Awards Findings and Questioned CostsFor the Fiscal Year Ended June 30, 2012Effect:Recommendation:Failure to establish adequate policies and procedures could result in the submission of inaccurateand/or incomplete special reports.The Department of Human Services should establish policies and procedures to ensure that amountsreported on the Carryover and Reallotment Report are accurately calculated, supported by theaccounting records, and are appropriately reviewed and approved before submission to the Federalgrantor agency.Finding Control Number: FA-427-12-08REPORTINGRequired Transparency Act Reports Not Filed in a Timely MannerChild Support Enforcement (CFDA 93.563)Low-Income Home Energy Assistance (CFDA 93.568)Community Services Block Grant (CFDA 93.569)U.S. Department of Health and Human ServicesGrant Awards: Year 2012 - 2012G9912CS; 2012G992201; 2012G994002; 2012G99BX11Condition:Criteria:Our examination included a review of the Federal Funding Accountability and Transparency Act(FFATA) requirements for the following programs: Child Support Enforcement program (CFDA No.93.563), Low-Income Home Energy Assistance Program (CFDA No. 93.568), and CommunityServices Block Grant (CFDA No. 93.569). For each of these three (3) programs, the Department ofHuman Services (Department) failed to report subawards by the last day of the month following themonth in which the initial award or any subsequent modification of the award was signed.The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act),effective October 1, 2010, in the section that relates to subaward reporting under grants andcooperative agreements states that: "Information on first-tier subawards related to Federal contractsand grants and the executive compensation of awardees must be made publicly available."As a result of the FFATA of 2010, the Office of Management and Budget (OMB) requires a primegrant awardee to submit an FFATA report for each applicable Federal grant by the end of the monthfollowing the month a subaward or obligation is made.Cause:Effect:Recommendation:The deficiency noted was due to the Department's failure to implement adequate controls andprocedures necessary to ensure that the FFATA subaward reports are submitted in a timely manner.The effect of this deficiency is noncompliance with OMB directives and the FFATA.The Department of Human Services should develop adequate controls and procedures to ensure thatthe FFATA subaward reports are submitted in a timely manner.Finding Control Number: FA-427-12-09REPORTINGRequired Transparency Act Reports Not FiledChild Care and Development Block Grant (CFDA 93.575)Child Care Mandatory and Matching Funds of the Child Care and Development Fund (CFDA 93.596)U.S. Department of Health and Human ServicesGrant Awards: Year 2012 - 2012G996005; 2012G999004; 2012G999005Condition:Criteria:Our examination included a review of the Federal Funding Accountability and Transparency Act(FFATA) requirements for the Child Care and Development Fund Cluster (Child Care Cluster). TheDepartment of Human Services (Department) did not have adequate controls in place to ensure thatthese requirements were being met.The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act),effective October 1, 2010, in the section that relates to subaward reporting under grants and101
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Single Audit ReportFiscal Year Ende
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Report on Internal Control Over Fin
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Foundation, Incorporated, Georgia T
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Firefighters’ Pension Fund, Georg
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Greg S. GriffinSTATE AUDITOR(404) 6
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In our opinion, based on our audit
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Activities Allowed or UnallowedFA-4
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Findings and Questioned Costs
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State of GeorgiaSummary of Auditor
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Financial Statement Findings
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State of GeorgiaFinancial Statement
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State of GeorgiaSchedule of Expendi
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State of GeorgiaNotes to the Schedu
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State of GeorgiaSchedule of Cluster
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Summary Schedule of Prior YearFindi
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Corrective Action Responses toCurre
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State of GeorgiaAuditee’s Correct
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State of GeorgiaListing of Organiza
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