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

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State of GeorgiaNotes to the Schedule of Expenditures of Federal AwardsFor the Fiscal Year Ended June 30, 2012(3) Federally funded loan programs incurred the following current fiscal year monetary and nonmonetary expenditures:MONETARYNONMONETARYCFDANUMBER14.23914.25823.011NEW FEDERALCAPITALFEDERALREIMBURSEMENTADMINISTRATIVECOSTSLOANSOUTSTANDING AT06/30/12LOANS MADEDURING THEYEARGRANT PROGRAMHome InvestmentPartnerships Program(*) $ - $ 19,743,222 $ 2,723,932 $ - $ -Tax Credit AssistanceProgram (RecoveryAct Funded) $ - $ 5,107,650 $ - $ - $ -Appalachian Research,Technical Assistance,and DemonstrationProjects $ - $ - $ 12,779 $ 966,414 $ -66.45866.46884.03284.03884.22693.26493.342Capitalization Grantsfor Clean Water StateRevolving Funds $ 48,895,541 $ 46,825,783 $ 1,491,424 $ - $ -Capitalization Grantsfor Drinking WaterState Revolving Funds $ 22,254,000 $ 28,453,011 $ 897,921 $ - $ -Federal FamilyEducation Loans $ - $ 46,272,743 $ - $ 716,979,543 $ 7,414,129Federal Perkins LoanProgram _FederalCapital Contributions $ - $ 762 $ 218,305 $ 36,969,604 $ 3,438,524Income ContingentLoan Program $ - $ - $ - $ 46,404 $ -Nurse Faculty LoanProgram (NFLP) $ 57,365 $ - $ - $ 110,943 $ 9,112Health ProfessionsStudent Loans,Including Primary CareLoans/Loans forDisadvantagedStudents $ - $ - $ - $ 6,763 $ -93.364 Nursing Student Loans $ - $ - $ - $ 1,617,269 $ -(*) The monetary amount for this program does not equal the monetary amount shown in the schedule. Numerousgrants and contracts have been combined for reporting purposes.(4) Certain programs administered by the Federal government provide goods and services to organizational units of theState in lieu of monetary assistance. An analysis, for major programs, of nonmonetary assistance and the valuesassigned by the Federal government during the year under review is reflected below:CFDANO.10.551 The Federal government provides food stamps to low-income households. The amount of food stampbenefits a household receives depends on the household's size and financial circumstances. TheDepartment of Human Services (DHS) is responsible for determining eligibility for participation in theFood Stamp Program. For the year under review, the total value of food stamp benefits distributed asapproved by DHS was $3,065,102,148.10.555 The amount reported represents non-monetary expenditures reported by the Department of Education.10.565 The amount reported represents non-monetary expenditures reported for Commodity Supplemental FoodProgram.246
State of GeorgiaNotes to the Schedule of Expenditures of Federal AwardsFor the Fiscal Year Ended June 30, 201210.569 The amount reported represents non-monetary expenditures reported for Emergency Food AssistanceProgram (Food Commodities).93.268 The amount reported represents the U.S. Department of Health and Human Services assigned value ofimmunizations for vaccine-preventable diseases to eligible individuals.(5) Cluster programs are detailed on the Schedule of Cluster Programs and identified as follows on the Schedule ofExpenditures of Federal Awards:(AC)(CCDF)(CDBG-R)(CDBG-S)(CSBG)(CNC)(CFLG)(DI/SSI)(EIS-IDEA)(EDC)(EHCY)(ETSG)(EFA)(ESC)(FTC)(FWC)(FSRC)(FGCC)(HS)(HCC)(HPCC)(HSC)(HVC)(IMC)(ILS)(ILSG)(JAG)(MC)(R)(SC)(SIG)(SEC-IDEA)(SWDS)(SFA)Aging Cluster (AC)CCDF Cluster (CCDF)CDBG - Entitlement Grants Cluster (CDBG-R)CDBG - State-Administered CDBG Cluster (CDBG-S)CSBG Cluster (CSBG)Child Nutrition Cluster (CNC)Community Facilities Loans and Grants Cluster (CFLG)Disability Insurance/SSI Cluster (DI/SSI)Early Intervention Services (IDEA) Cluster (EIS-IDEA)Economic Development Cluster (EDC)Education of Homeless Children and Youth Cluster (EHCY)Educational Technology State Grants Cluster (ETSG)Emergency Food Assistance Cluster (EFA)Employment Service Cluster (ESC)Federal Transit Cluster (FTC)Fish and Wildlife Cluster (FWC)Forest Service Schools and Roads Cluster (FSRC)Foster Grandparent/Senior Companion Cluster (FGCC)Head Start Cluster (HS)Health Centers Cluster (HCC)Highway Planning and Construction Cluster (HPCC)Highway Safety Cluster (HSC)Housing Voucher Cluster (HVC)Immunization Cluster (IMC)Independent Living Services for Older Individuals Who Are Blind Cluster (ILS)Independent Living State Grants Cluster (ILSG)JAG Program Cluster (JAG)Medicaid Cluster (MC)Research and Development Cluster (R)SNAP Cluster (SC)School Improvement Grants Cluster (SIG)Special Education Cluster (SEC-IDEA)Statewide Data Systems Cluster (SWDS)Student Financial Assistance Cluster (SFA)247
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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 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 GeorgiaAuditee’s Correct
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State of GeorgiaListing of Organiza
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