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

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Medicaid Cluster 99% $6,044,857,278 $0Research and Development Cluster 92% $759,219,604 $0Student Financial Assistance Cluster 29% $2,536,414,831 $764,447,505TRIO Cluster 19% $9,788,950 $0* Includes Research and Development ClusterThe programs listed above were audited by other auditors whose reports thereon have beenfurnished to us, and our opinion, insofar as it relates to compliance requirements for theseprograms, is based on the reports of the other auditors.Except as discussed in the following paragraph, we conducted our audit of compliance inaccordance with auditing standards generally accepted in the United States of America; thestandards applicable to financial audits contained in Government Auditing Standards, issued bythe Comptroller General of the United States; and OMB Circular A-133, Audits of States, LocalGovernments, and Non-Profit Organizations. Those standards and OMB Circular A-133 requirethat we plan and perform the audit to obtain reasonable assurance about whether noncompliancewith the types of compliance requirements referred to above that could have a direct and materialeffect on a major federal program occurred. An audit includes examining, on a test basis,evidence about the State of Georgia's compliance with those requirements and performing suchother procedures as we considered necessary in the circumstances. We believe that our auditprovides a reasonable basis for our opinion. Our audit does not provide a legal determination ofthe State of Georgia's compliance with those requirements.As described in finding number FA-484-12-05 in the accompanying schedule of Findings andQuestioned Costs, we were unable to obtain sufficient documentation supporting the complianceof the State of Georgia with the Highway Planning and Construction Cluster Program regardingSubrecipient Monitoring, nor were we able to satisfy ourselves as to the State of Georgia’scompliance with those requirements by other auditing procedures.As described in finding number FA-427-12-07 in the accompanying schedule of Findings andQuestioned Costs, the State of Georgia did not comply with requirements regarding Reportingthat are applicable to its Low-Income Home Energy Assistance Program (CFDA 93.568).Compliance with such requirements is necessary, in our opinion, for the State of Georgia tocomply with requirements applicable to that program.As described in finding number FA-440-12-05 in the accompanying schedule of Findings andQuestioned Costs, the State of Georgia did not comply with requirements regarding Period ofAvailability of Federal Funds that are applicable to its Workforce Investment Act ClusterProgram. Compliance with such requirements is necessary, in our opinion, for the State ofGeorgia to comply with requirements applicable to that program.As described in finding number FA-571-12-01 in the accompanying schedule of Findings andQuestioned Costs, the State of Georgia did not comply with requirements regarding Reportingthat are applicable to its Student Financial Assistance Cluster Program. Compliance with suchrequirements is necessary, in our opinion, for the State of Georgia to comply with requirementsapplicable to that program.12
In our opinion, based on our audit and the report of other auditors, except for the effects of suchnoncompliance, if any, as might have been determined had we been able to examine sufficientevidence regarding the State of Georgia’s compliance with the requirements described inparagraph four, and except for the noncompliance described in the preceding three paragraphs,the State of Georgia complied, in all material respects, with the compliance requirementsreferred to above that could have a direct and material effect on each of its major federalprograms for the year ended June 30, 2012. However, the results of our and other auditors’auditing procedures disclosed other instances of noncompliance with those requirements, whichare required to be reported in accordance with OMB Circular A-133 and which are described inthe Federal Awards Findings and Questioned Costs section of the accompanying schedule ofFindings and Questioned Costs as items listed below.Activities Allowed or UnallowedFA-405-12-01FA-419-12-03Allowable Costs/Cost PrinciplesFA-405-12-01FA-414-12-01FA-419-12-03FA-440-12-02FA-440-12-03Davis-BaconFA-484-12-01EligibilityFA-419-12-02FA-419-12-05Matching, Level of Effort,EarmarkingFA-405-12-02FA-419-12-04FA-419-12-06FA-427-12-01FA-427-12-02FA-427-12-03FA-427-12-04FA-484-12-02Period of Availability of FederalFundsFA-440-12-04FA-441-12-01Procurement and Suspension andDebarmentFA-414-12-02FA-419-12-01FA-484-12-03Program IncomeFA-427-12-01ReportingFA-405-12-03FA-414-12-03FA-427-12-01FA-427-12-02FA-427-12-03FA-427-12-04FA-427-12-06FA-427-12-08FA-427-12-09FA-427-12-10FA-440-12-07FA-440-12-08FA-440-12-09Reporting (continued)FA-441-12-02FA-441-12-03FA-484-12-04FA-826-12-01Subrecipient MonitoringFA-427-12-11FA-441-12-04FA-484-12-06Special Tests and ProvisionsFA-405-12-04FA-405-12-05FA-427-12-12FA-484-12-03FA-509-12-01FA-5092-12-01FA-5092-12-02FA-524-12-01FA-571-12-02FA-572-12-01FA-576-12-01FA-576-12-02FA-584-12-01FA-826-12-02FA-826-12-03FA-846-12-01Internal Control Over ComplianceManagement of the State of Georgia is responsible for establishing and maintaining effectiveinternal control over compliance with the requirements of laws, regulations, contracts and grantsapplicable to federal programs. We did not consider the internal control structures applicable tothe federal programs listed in the table in paragraph one. Those internal control structures wereconsidered by other auditors whose reports have been furnished to us. Our report, insofar as itrelates to the internal control structures used in administering the federal programs mentionedpreviously is based on the reports of the other auditors.13
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Page 19: Greg S. GriffinSTATE AUDITOR(404) 6
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State of GeorgiaFinancial Statement
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State of GeorgiaFederal Awards Find
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Expenditures of Federal Awards
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State of GeorgiaSchedule of Expendi
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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 GeorgiaListing of Organiza
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