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, 2012BEHAVIORAL HEALTH AND DEVELOPMENTAL DISABILITIES, DEPARTMENT OFFinding Control Number: FA-441-11-02REPORTINGInternal Control DeficienciesCorrective Action Plan implemented and formalized in agency policy 17-205. Also, DBHDD Grants Management section isnow preparing and submitting annual Federal Financial Status Reports for each grant issued to agency, including interim andfinal reports.Finding Control Number: FS-441-11-05CASH, INVESTMENTS AND INVESTMENT RELATED ACTIVITYInadequate Bank Reconciliation ProceduresAll corrective actions completed, resulting in a new reconciliation form and GL Activity Ledger to prevent repeat findings. Areview of 3rd Quarter's reconciliation indicates positive results and compliance.NATURAL RESOURCES, DEPARTMENT OFFinding Control Number: FS-462-11-02ACCOUNTING CONTROLS (OVERALL)EXPENSES/EXPENDITURES AND LIABILITIESFINANCIAL REPORTING AND DISCLOSUREBUDGETInvalid EncumbrancesThe Department has implemented procedures to review and cancel purchase orders that are determined to be invalid.Finding Control Number: FS-462-11-101ACCOUNTING CONTROLS (OVERALL)GENERAL LEDGERBUDGETInadequate Journal Entry Documentation and Questionable Journal Entry ProcessThe department developed internal control procedures requiring journal entries be reviewed and approved, and that adequatedocumentation is attached to support transactions. Many of the journal entries made during period 998 are required to reducethe number of post closing entries that have to be made. During the fiscal year most corrections are made directly in themodules, but the modules are not open during period 998.CORRECTIONS, DEPARTMENT OFFinding Control Number: FS-467-11-01CASH, INVESTMENTS AND INVESTMENT RELATED ACTIVITYInadequate Bank Reconciliation ProceduresFollowing the replacement of the employee responsible for bank reconciliations and the determination of their inaccuracy,it was decided that we should redo the prior period bank reconciliations. Those reconciliations are now complete. TheDepartment has begun the process of rectifying the remaining reconciliation items including the checks over one year old.286
State of GeorgiaSchedule of Prior Year Findings and Questioned CostsFor the Fiscal Year Ended June 30, 2012Finding Control Number: FS-467-11-02CAPITAL ASSETSInadequate Capital Asset Records - Personal PropertyGDC has begun a reconciliation process that will identify differences in General Ledger purchases and Asset Managementincreases. The next step will be to use that information to properly adjust the inaccurate data. Also, there are still small valueitems included in the asset list as well as assets listed in the small value list. These items still need to be corrected so that theequipment list will only reflect those pieces of personal property that qualify as capital assets. These final changes will beimplemented in FY 2013.REVENUE, DEPARTMENT OFFinding Control Number: FS-474-08-05REVENUES AND RECEIVABLESDeficiencies in the Income Tax Division Subsidiary RecordsThe department implemented, in November 2011, the Individual Income Tax module in our Integrated Tax System (ITS).This provides the ability to track and monitor income tax records. In addition, there are established threshold / rules in placeto review / research withholdings, amended returns, and fraud based upon established criteria.Finding Control Number: FS-474-11-02CASH, INVESTMENTS AND INVESTMENT RELATED ACTIVITYInadequate Bank Reconciliation ProceduresWe concur with this finding. The Department has taken immediate steps to ensure 1) all written monthly reconciliationprocedures are followed, 2) all reconciliations are performed in a timely manner, 3) all reconciling items are identified andresolved within 30 business days, and 4) reconciliations are approved by management in a timely manner.Finding Control Number: FS-474-11-03REVENUES AND RECEIVABLESImproper Retention of FeesThe Department understands Audit's position of the retention of funds. However, the State Legislature appropriated thesefunds to the Department, in lieu of State Funds, and the Department is following the provisions as outlined in theappropriations act.If the Department is not allowed to retain and utilize these funds for their appropriated purpose, DOR would also be inviolation of HB 1055 and SB 454 which charged the Department with the enforcement of Coin Operated AmusementMachines (COAM).The Department believes Audit's should discuss the policy decision on funding with the Office of Planning and Budget andthe State Legislature to find an amiable solution.The Department stopped the retention of these funds effective July 1st, 2012 (Fiscal Year 2013).287
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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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