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

State of GeorgiaAuditee’s Corrective Action PlansFor the Fiscal Year Ended June 30, 2012The Department’s opinion is we have received clear direction regarding the retention and use of these fees.Contact Person: Sherry S. ForesterTelephone: 404-656-5645 Fax: 404-656-7612 E-mail: Sherry.Forester@agr.georgia.govAUDITOR’S CONCLUDING REMARKS:The Department of Agriculture could not provide supporting documentation of their discussions with the Office of Planningand Budget, the House Budget Office, and the Senate Budget and Evaluation Office.Finding Control Number: FS-402-12-08CAPITAL 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.Contact Person: Sherry S. ForesterTelephone: 404-656-5645 Fax: 404-656-7612 E-mail: Sherry.Forester@agr.georgia.govFinding Control Number: FS-402-12-100EXPENSES/EXPENDITURES AND LIABILITIESBUDGETInadequate Documentation for Allocations Across Budget ProgramsThe Department will review our internal control procedures regarding allocations and will work to implement steps to ensurecorrect allocation across budget programs.Contact Person: Sherry S. ForesterTelephone: 404-656-5645 Fax: 404-656-7612 E-mail: Sherry.Forester@agr.georgia.govDEPARTMENT OF PUBLIC HEALTHFinding Control Number: FA-405-12-01ACTIVITIES ALLOWED OR UNALLOWEDALLOWABLE COST/COST PRINCIPLESInadequate Internal Control Procedures and DocumentationThe Department of Public Health concurs with this finding. Policies and procedures have been put in place to ensure thatindirect costs are properly documented, approved and recorded.Contact Person: Dionne DensonTelephone: 678-643-3696 Fax: 404-657-6318 E-mail: dldenson@dhr.state.ga.usFinding Control Number: FA-405-12-02MATCHING, LEVEL OF EFFORT, EARMARKINGInadequate Internal Controls over Matching, Level of Effort, Earmarking (MLE)All MOE and earmark funds will be monitored on a monthly basis to make sure funds are being charged correctly. If thereare any errors, they will be corrected by the next accounting period. The business analyst will also conduct budget meetingswith Program Managers on a monthly basis to discuss any variances or discrepancies within that particular MOE/Earmarkbudget. During these meetings, recommendations will be discussed if any adjustments need to be made to the current budget.298