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, 2012Finding Control Number: FS-405-12-100ACCOUNTING CONTROLS (OVERALL)GENERAL LEDGERBUDGETInadequate Journal Entry DocumentationDepartment of Public Health concurs with this finding. The Department of Public Health has established procedures andpolicy that will ensure that all closing entries have adequate documentation and the required approvals prior to posting in thePeopleSoft system. Training on the State Accounting Office’s Financial Management Policies and Procedures will beprovided to the employees responsible for preparing and approving post-closing entries.Contact Person: Sonja AllenTelephone: 404-657-2755 Fax: 404-657-9781 E-mail: srallen1@dhr.state.ga.usFINANCING AND INVESTMENT COMMISSION, GEORGIA STATEFinding Control Number: FS-409-12-01EXPENSES/EXPENDITURES AND LIABILITIESAccounts Payable and Related Expenses/ExpendituresWe concur with the auditor's finding that the long-standing practice for recording liabilities for GSFIC-managed projectsshould be adjusted to reflect the recognition of the liability and related expenditure at the time the good or service isprovided. GSFIC will implement procedures to properly recognize and record the liability and related expenditure for fiscalyear end. It should be noted that the auditor has concurred that the timing of recording liabilities and expenditures forreimbursable projects will continue to be based upon the date of the agency's submittal of the invoice.Contact Person: April KingTelephone: 404-463-1473 Fax: 404-463-1473 E-mail: april.king@spo.ga.govEDUCATION, DEPARTMENT OFFinding Control Number: FA-414-12-01ALLOWABLE COSTS/ COST PRINCIPLESInternal Control Deficiencies Regarding Personal Services ExpendituresThe GaDOE concurs with this finding. The Department has revised the Federal personnel activity report form. The form nowcovers a month rather than a week. Additional journal entries have been made to correct the mistakes made in the initialjournal entries to clear up variances between budgeted and actual salary distributions.Contact Person: Randy Trowell, Director of GaDOE FinanceTelephone: 404-656-2504 Fax: 404-657-5512 E-mail: rtrowell@doe.k12.ga.usFinding Control Number: FA-414-12-02PROCUREMENT AND SUSPENSION AND DEBARMENTFailure to Follow Procurement and Suspension and Debarment RegulationsThe GaDOE concurs with this finding. The Department added the additional clauses to the Memorandum of Understandingdocument templates. The Department will work with the State Accounting Office to see what process can be instituted to thePurchase Order vendor process to ensure compliance.Contact Person: Randy Trowell, Director of GaDOE FinanceTelephone: 404-656-2504 Fax: 404-657-5512 E-mail: rtrowell@doe.k12.ga.us300
State of GeorgiaAuditee’s Corrective Action PlansFor the Fiscal Year Ended June 30, 2012Finding Control Number: FA-414-12-03REPORTINGInternal Control Deficiencies Regarding Federal Funding Accountability and Transparency ActThe GaDOE concurs with this finding. The Department will review its process to ensure timely reporting. However, underthe Tydings Amendment the Department is allowed to obligate funds beginning July 1 as per 34 CFR section 76.703, yet thereport is not populated in the Federal Funding Accountability and Transparency system until October which exceeds the 60day reporting requirement. The Department will develop policies and procedures to give assurance when the five most highlycompensated officers reporting is required.Contact Person: Randy Trowell, Director of GaDOE FinanceTelephone: 404-656-2504 Fax: 404-657-5512 E-mail: rtrowell@doe.k12.ga.usPROSECUTING ATTORNEYS’ COUNCILFinding Control Number: FS-418-12-02GENERAL LEDGERBUDGETInadequate Accounting ProceduresWe concur with this finding. All of the accounting activity previously recorded in Solomon has been migrated to PeopleSoftas of July 1, 2012. Therefore, this will not reoccur in the future.Contact Person: Geneva Turner, CPATelephone: 404-969-4001 Fax: 404-969-4020 E-mail: gmturner@pacga.orgCOMMUNITY HEALTH, DEPARTMENT OFFinding Control Number: FA-419-12-01PROCUREMENT AND SUSPENSION AND DEBARMENTControls Over and Compliance With ProcurementThe Department of Community Health concurs with this finding. The two contracts identified by the auditors as noncompliantare Contract #2012043 (Georgia Tech Research Corp.) and Contract #2012053 (Law Offices of Rich Wyde):1. Contract #2012043 (Georgia Tech Research Corp.)The drug-free workplace certification was included as an attachment in the contract sent to the contractor; however, thecontractor overlooked the attachment and neglected to sign it. Contracts Administration policy requires that all contractsand amendments that are returned signed by the contractors are thoroughly reviewed by the assigned contract specialistto ensure the signature page and all applicable exhibits and attachments have been completed and signed before thecontract is routed to the Department of Community Health signatories. In this instance, the contract specialist did notcatch the omitted signature on the drug-free workplace certification in her review. Once the oversight was brought to herattention, she contacted the contractor to obtain the required signature on this document so that the file would becomplete.To assist in preventing recurrences of this nature in the future, the manager of Contracts Administration will create achecklist to be used by each specialist to aid in his or her review. The contract specialist will be required to sign the checklistaffirming that he or she has confirmed that each document required to be completed and signed by the contractor has beencompleted and signed.Before the administrative assistant scans the executed contract into Laser Fiche and closes out the file, he or she willcomplete a second review and sign the checklist. This multi-layered review should drastically minimize the chances thatunsigned attachments to a contract will go undetected.301
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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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State of GeorgiaSchedule of Expendi
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State of GeorgiaNotes to the Schedu
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