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

Firefighters’ Pension Fund, GeorgiaFS-950-12-01Compliance and Other MattersAs part of obtaining reasonable assurance about whether the State of Georgia's financialstatements are free of material misstatement, we and other auditors performed tests of itscompliance with certain provisions of laws, regulations, contracts and grant agreements,noncompliance with which could have a direct and material effect on the determination offinancial statement amounts. However, providing an opinion on compliance with thoseprovisions was not an objective of our audit and, accordingly, we do not express such an opinion.The results of our tests and those of the other auditors disclosed instances of noncompliance orother matters that are required to be reported under Government Auditing Standards and whichare described in the accompanying schedule of Findings and Questioned Costs as items listedbelow.Community Health, Department of:FS-419-12-100FS-419-12-103Transportation, Department of:FS-484-12-100Georgia Perimeter College:FS-571-12-03We and other auditors noted certain matters that were reported to management of the State ofGeorgia and management of various organizational units of the State of Georgia, respectively, inseparate letters.The State of Georgia’s responses to findings identified in our audit are described in theCorrective Action Responses to Current Year Audit Findings and Questioned Costs section ofthe accompanying schedule of Auditee’s Responses. We did not audit the State of Georgia’sresponses and, accordingly, we express no opinion on them.This report is intended solely for the information and use of the management of the State ofGeorgia, including the Governor and the Georgia General Assembly, federal awarding agenciesand pass-through entities and is not intended to be and should not be used by anyone other thanthese specified parties. However, this report is a matter of public record and its distribution isnot limited.Respectfully submitted,Greg S. GriffinState AuditorDecember 28, 20128