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

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State of GeorgiaSchedule of Prior Year Findings and Questioned CostsFor the Fiscal Year Ended June 30, 2012Finding Control Number: FS-402-11-08CAPITAL ASSETSInadequate Capital Asset RecordsThe Department is and has been aware of challenges regarding Capital Assets and continues to provide training and guidanceto Department staff regarding policies and procedures.Finding Control Number: FS-402-11-09EXPENSES/EXPENDITURES AND LIABILITIESFailure to Obtain Verification Documentation for New EmployeesThe Personnel Office will develop a policy to ensure the E-verify process is completed within a reasonable amount of time.We will review the Federal guidelines during the development of the policy.Finding Control Number: FS-402-11-11EXPENSES/EXPENDITURES AND LIABILITIESInternal Control Deficiencies over Contractual ObligationsThis was first brought to our attention during the mid-year review. The Department implemented new procedures beginning7/1/2011 to encumber the full contract amount at time contract is executed. We are continuing training of managers anddirectors in this area.EDUCATION, DEPARTMENT OFFinding Control Number: FA-414-07-01ACTIVITIES ALLOWED OR UNALLOWEDELIGIBILITYSUBRECIPIENT MONITORINGCollusion and Management Override of ControlsU.S. DOE issued a program determination letter on May 8, 2012 wherein it requested that GaDOE submit a corrective actionplan and evidence of its implemented corrective actions. The GaDOE submitted its corrective action plan for review andapproval to U.S. DOE on August 6, 2012. In the program determination letter, U.S. DOE also preliminarily determined thatGaDOE repay U.S. DOE a total of $5,668,335. GaDOE is currently appealing this determination.Finding Control Number: FS-414-08-01ACCOUNTING CONTROLS (OVERALL)Inadequate Controls over the Academic Coach ProgramCriminal charges were brought by the Attorney General's office against three (3) Academic Coach fund recipients. Thoseindividuals pled guilty and have paid to GaDOE $8,996 in restitution. The GaDOE's Legal Services and SchoolImprovement departments have collected funds from fifteen (15) individuals who wrongfully obtained funds. The AttorneyGeneral's office filed suit against one (1) individual from whom GaDOE was unable to collect funds and reach a settlement.The Court granted summary judgment in GaDOE's favor. Currently, that individual is in the process of reimbursing GaDOE.The Attorney General's office declined to file suit against the other seven (7) individuals.280
State of GeorgiaSchedule of Prior Year Findings and Questioned CostsFor the Fiscal Year Ended June 30, 2012PROSECUTING ATTORNEYS' COUNCILFinding Control Number: FS-418-09-01ACCOUNTING CONTROLS (OVERALL)Deficit Fund BalanceWe concur with this finding. Thank you for the opportunity to make a management response, to be included in theManagement Report, to the finding that the Prosecuting Attorneys Council over expended its allotment in violation of theBudget Act. While it is clear that the Council over expended its allotment, it is less clear that the Council violated the BudgetAct or any other provision of Georgia law.In the draft of your Budget Report, you state that the Council voluntarily accepted the 25 percent reduction of our Juneallotment. This suggests that the Council was consulted prior to the withholding of the allotment; and, of course, that was notthe case. In fact, the Council had attempted to draw funds from its appropriation but was denied. We were informed on June8, 2009, that our allocation would not be forthcoming.The 25 percent of the June allocation that was withheld was approximately $625,000. The original deficit was $681,447.86 inFY 2009 and was reduced to $597,319 at the end of FY 2010. The Council clearly understands that the treasury cannot giveus funds that it does not have. We further are aware of the difficulties placed on our state leaders in these difficult times.Those same conditions applied to our June payroll. When confronted with paying the 2009 obligation from the 2010allocation, a violation of public policy, or overspending our 2009 allocation, the Council chose what it believed to be thelesser of the evils.We are currently working with Georgia Department of Audits and the Attorney General's Office to resolve the issue.New Comment, August 10, 2012:Previous comments as to the cause of the finding remain valid. However, effort to address this finding has allowedProsecuting Attorneys' Council to reduce the fund balance deficit to $358,875.68. We still welcome, request and seekassistance from Department of Audits, SAO, OPB, the Legislature and the Attorney General's Office for final resolution.COMMUNITY HEALTH, DEPARTMENT OFFinding Control Number: FA-419-11-04ELIGIBILITYVerification and Documentation of EligibilitySee current year finding SA 12-02 for status of the verification and documentation of Medicaid eligibility.Finding Control Number: FA-419-11-05MATCHING LEVEL OF EFFORT, EARMARKINGMatching of Allowable ExpendituresSee current year finding FA-419-12-04 for status of the matching of allowable expenditures.HUMAN SERVICES, DEPARTMENT OFFinding Control Number: FA-427-11-10REPORTINGInternal Control DeficiencyDHS Grants Management has implemented new processes to improve the reconciliation of the federal reports to the generalledger. The Grant Accountants are required to post all work paper adjustments to the general ledger within 30 days of281
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Report on Internal Control Over Fin
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Greg S. GriffinSTATE AUDITOR(404) 6
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Single Audit Report Fiscal Year Ended June 30, 2012 - State ...

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