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

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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
State of GeorgiaAuditee’s Corrective Action PlansFor the Fiscal Year Ended June 30, 2012Once these meetings have been conducted, these monthly reports will then be signed by the Program Manager, BudgetAdministrator and the HIV Director.Contact Person: Kendall TurnerTelephone: 404-656-6426 Fax: 404-657-9781 E-mail: kjturner@dhr.state.ga.usFinding Control Number: FA-405-12-03REPORTINGRequired Transparency Act Reports not FiledThe Department of Public Health concurs with this finding. Department of Public Health has established controls andprocedures for FFATA reporting based on the requirements as identified in the OMB guidelines and instructions provided inthe OMB "Open Government Directive - Federal Spending Transparency and Subaward and Compensation Data Reporting"to ensure that FFATA reporting requirements are met. Training on OMB guidelines has been provided to employeesresponsible for preparing FFATA reports.Contact Person: Kathleen RobinsonTelephone: 404-657-6318 Fax: 404-657-9781 E-mail: karobinson@dhr.state.ga.usFinding Control Number: FA-405-12-04SPECIAL TEST AND PROVISIONSFailure to Document Review and Approval of Compliance InvestigationsPublic Health concurs with this finding. The standard operating procedures (SOP) for the Women, Infant and Children (WIC)reviews has been revised. It now has a statement in the e-mail sent from the investigative supervisor to the investigatorindicating that the investigative report was reviewed and approved. A copy of this e-mail will be placed in the investigativefile. This will provide documented evidence of review and approval of investigative reports by supervisors and assurance tomanagement of compliance.Contact Person: Ondray JenningsTelephone: 404-656-6422 Fax: 404-657-9781 E-mail: onjennings@dhr.state.ga.usFinding Control Number: FA-405-12-05SPECIAL TEST AND PROVISIONSInadequate Internal Controls and Noncompliance with Special Tests and ProvisionsPublic Health concurs with this finding. A new operations guide for the Immunization Program Consultants (IPC) will beimplemented in March 2013 to ensure that fifty percent of the active Vaccine for Children (VFC) providers has a site visiteach year. The guide will provide detailed instructions to the IPC on how to conduct and document VFC site visits. The IPCwill document site visits into the Center for Disease Control (CDC) Comprehensive Clinic Assessment Software Application(CoCASA) data base and submit a monthly report identifying all site visits completed to Field Service Manager (FSM). TheFSM will enter the reports of the site visits into a tracking spreadsheet to determine if the IPC is on track to complete all sitevisits. Upon verification of the site visits of the individual IPCs, the FSM on a monthly basis will print, sign and date thetracking spreadsheet. This spreadsheet will be forwarded to the Director of the Infectious Disease & Immunization Sectionfor review. Problems in meeting the fifty percent goal will be identified and addressed by the FSMs with the Director toensure compliance.Contact Person: Stephen MitchellTelephone: 404-657-6317 Fax: 404-657-9781 E-mail: spmitchell1@dhr.state.ga.us299
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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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Expenditures of Federal Awards
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State of GeorgiaNotes to the Schedu
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State of GeorgiaListing of Organiza
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