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, 2012The Department's ARRA 1512 submission included overreporting of expenditures in the amount of$2,400,269.04.Criteria:Cause:Effect:Recommendation:Federal regulations (20 CFR 667.300) require the Department ensure that reported information isaccurate and reconciled as necessary.The deficiencies noted were the result of the Department's failure to ensure the timely reporting ofexpenditures and drawdown requests of subrecipients and that adequate internal control procedureswere in place to ensure that the ARRA 1512 reports are reconciled to the accounting records prior totheir submission.Because of deficiencies within the subrecipient monitoring of drawdown requests and accountingpolicies, the expenditure information on the ARRA 1512 report was overstated. In addition, failure toadhere to prescribed internal control procedures could result in the submission of inaccurate and/orincomplete reports.The Department of Labor should ensure that established internal control procedures for reporting areadequate and operating as designed. The Department should also ensure that established internalcontrol procedures for monitoring and collecting subrecipient expenditures and drawdown requests areadequate and operating as designed so as to report accurate and complete information.Finding Control Number: FA-440-12-09REPORTINGReports not Reconciled to the Accounting RecordsWIA Adult Program (CFDA 17.258)WIA Youth Activities (CFDA 17.259)WIA Dislocated Workers (CFDA 17.260)WIA Dislocated Worker Formula Grants (CFDA 17.278)U.S. Department of LaborGrant Awards: Year 2001 - AA-21390-11-55-A-13; Year 2010 - AA-20189-10-55-A-13; Year 2009 - AA-18634-09-55-A-13Condition:Criteria:Information:Cause:Effect:Recommendation:Our examination of the Workforce Investment Act (WIA) cluster program ETA-9130 financial reportsincluded a total of 74 individual reports for the quarters ended December 31, 2011 and June 30, 2012.We noted that 11 reports did not reconcile to the financial information maintained within theaccounting records and the subsidiary Grants Administration Financial System (GAFS).Federal regulations (20 CFR 667.300) require the Department to ensure that reported information isaccurate and reconciled as necessary.The Department utilized information from the FARS accounting system and the GAFS to prepare theETA-9130 reports. Three (3) fund ledgers (5300, 5301, and 5310) from FARS and one (1) report(FS450L1) from GAFS should be used to prepare the ETA-9130 reports.The deficiencies noted were the result of the Department's failure to ensure that the internal controlprocedures in place for reporting were consistently performed and that adequate internal controlprocedures were in place to ensure that the financial reports are reconciled to the accounting recordsprior to their submission.Failure to adhere to prescribed internal control procedures could result in the submission of inaccurateand/or incomplete reports.The Department of Labor should ensure that established internal control procedures for reporting areadequate and operating as designed. The Department should also develop and implement additionalinternal control procedures to ensure that reports reconcile to the accounting records and anydifferences are properly investigated and documented. The Department should follow guidelines108
State of GeorgiaFederal Awards Findings and Questioned CostsFor the Fiscal Year Ended June 30, 2012detailed in the Federal regulations of the WIA cluster program to ensure compliance with programrequirements.BEHAVIORAL HEALTH AND DEVELOPMENTAL DISABILITIES, DEPARTMENT OFFinding Control Number: FA-441-12-01PERIOD OF AVAILABILITY OF FEDERAL FUNDSExpenditures Charged Outside the Period of AvailabilitySocial Services Block Grant (CFDA 93.667)U.S. Department of Health and Human ServicesGrant Award: Year 2010 - 2010G992342Condition:Criteria:Our review of the Department of Behavioral Health and Developmental Disabilities (Department)Social Services Block Grant (SSBG) program revealed expenditures for fund source 30495, totaling$513,220.59, that were charged outside the period of availability.According to Section H of the OMB A-133 Compliance Supplement for 2012, "Any amounts awardedto the State for a fiscal year shall be available for obligation and expenditure until the end of the fiscalyear following the fiscal year for which the amounts were awarded."Questioned Cost: $513,220.59Cause:Effect:Recommendation:The deficiency noted above occurred as a result of the Department's failure to establish adequateinternal controls for recording SSBG program expenditures to the proper grant periods and payingprogram expenditures within the correct liquidation period.Failure to record and pay SSBG program expenditures to the proper grant periods results innoncompliance with Federal regulations and results in a questioned cost amount as identified.The Department of Behavioral Health and Developmental Disabilities should establish adequateinternal controls to ensure that SSBG program expenditures are recorded in accordance with period ofavailability requirements and paid out within the liquidation period.Finding Control Number: FA-441-12-02REPORTINGInternal Control DeficienciesBlock Grants for Prevention and Treatment of Substance Abuse (CFDA 93.959)U.S. Department of Health and Human ServicesGrant Awards: Year 2011 - 3B08TI010061-11S2; Year 2010 - 2B08TI010061-10Condition:Our examination included a review of the annual financial reports (SF-425) for the Block Grants forPrevention and Treatment of Substance Abuse program (CFDA No. 93.959) at the Department ofBehavioral Health and Developmental Disabilities (Department) that were submitted to the Federalawarding agency. For the year under review, reports submitted for the Federal fiscal year ending9/30/2011 were selected for testing. There were two (2) SF-425 financial reports submitted for theFederal fiscal year ending 9/30/2011, one (1) for Federal Grant Year 2010 and one (1) for FederalGrant Year 2011. The following deficiencies were noted:- There was no accurate reconciliation between the general ledger (TeamWorks FSCM) and the SF-425 reports.- The reconciliations between the Grants Accounting Reporting System (GARS) and the SF-425reports were incorrect.- The Department used journal entries to change the budget year on encumbrances payable andaccounts payable rather than making the change in the appropriate accounting system modules.109
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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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Summary Schedule of Prior YearFindi
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Corrective Action Responses toCurre
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State of GeorgiaListing of Organiza
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