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

More documents

Recommendations

Info

State of GeorgiaAuditee’s Corrective Action PlansFor the Fiscal Year Ended June 30, 2012Procedures to ensure consistent basis of accounting for federal reporting have been implemented along with revisedprocedures for reconciling financial status report to PeopleSoft.Contact Person: Lynn VellingaTelephone: 404-463-4304 Fax: 770-342-7504 E-mail: lhvellinga@dhr.state.ga.usFinding Control Number: FA-427-12-04MATCHING, LEVEL OF EFFORT, EARMARKINGREPORTINGFinancial Reporting Internal Control DeficienciesDHS concurs with the finding. One of the contributing factors to this finding was turnover in our staffing. The new staff isnow trained and is using the new procedures as defined in our corrective action plans.Procedures to ensure consistent basis of accounting for federal reporting have been implemented along with revisedprocedures for reconciling financial status report to PeopleSoft.The standard procedure for posting correcting entries has been established at 30 days. Posting correcting entries is beingmonitored as part of the performance of each individual and the team in the grants accounting section.The department continues to improve the reconciliation process to address the audit findings. The reconciliation process thatwas implemented for the December 2011 reports has been refined based on the audit findings.The reconciliation process, procedures and forms have been further revised and are effective for the 12/31/2012 reportingcycle. The revision includes the following:1. Improved documentation of variances between the Grants Accounting and Reporting System (GARS) and thegeneral ledger.2. Improved documentation of reconciliation of amounts other than federal funds for expenditures, payables andencumbrances.3. Inclusion of a section for explanation of adjustments.4. Documentation of the basis of accounting5. The form has added protected formulas to reduce potential for calculation errors.6. A schedule to validate compliance with match, level of effort, earmarking and the reconciled between the generalledger and the financial status report. The schedule also provides for checks and balance related to specific reportingcategories of federal and other funds; non-general ledger funds, non-other reporting funds, and documentation ofreviews. It also includes a note section for explanations.We do expect the auditors to understand we use GARS as tool for federal reporting. We are in the process of evaluatingreplacing GARS but will still need a reporting tool to summarize general ledger information for reporting purposes.Contact Person: Lynn VellingaTelephone: 404-463-4304 Fax: 770-342-7504 E-mail: lhvellinga@dhr.state.ga.usFinding Control Number: FA-427-12-05PROGRAM INCOMEInternal Control Deficiencies Over Program IncomeDHS partially concurs with the finding. We agree that during the first part of FY 2012 the revenue was not recorded in atimely basis. During FY 2011 and in the first half of 2012 we had complete turnover of our revenue staff which was a308
State of GeorgiaAuditee’s Corrective Action PlansFor the Fiscal Year Ended June 30, 2012contributing factor. In December 2011, DHS took action to make staffing adjustments. DHS has established controls toensure that revenue is recorded to the general ledger in a timely manner. As of June 30, 2012 revenues posting were currentin this program.We do not agree that "there is no reconciliation between the income collected and the income recorded on the generalledger". We do agree that documentation and the reconciliation process could be improved.The process has been improved to document the reconciliation between the income collected and the income recorded on thegeneral ledger. Approximately one week after monthly deposits are given to Office of Financial Services (OFS), Division ofChild Support Services (DCSS) will pull general ledger queries from PeopleSoft to verify the deposit. In order to improvethe documentation, DHS will develop a monthly reconciliation document that will verify each step in the reconciliationprocess to include verification of the source data from the $TARS system, verification of deposits in PeopleSoft, and alsoverification of recording in the general ledger. The monthly reconciliation process will also be updated by saving a copy ofthe source data to an internal drive in to assist in future audits.Contact Person: Lynn VellingaTelephone: 404-463-4304 Fax: 770-342-7504 E-mail: lhvellinga@dhr.state.ga.usAUDITOR CONCLUDING REMARKS:During the year under review, no reconciliation was provided to auditors.Finding Control Number: FA-427-12-06REPORTINGFinancial Reporting Internal Control DeficienciesDHS concurs with the finding. The standard procedure for posting correcting entries has been established at 30 days. Postingcorrecting entries is being monitored as part of the performance of each individual and the team in the grants accountingsection.The department continues to improve the reconciliation process to address the audit findings. The reconciliation process thatwas implemented for the December 2011 reports has been refined based on the audit findings.The reconciliation process, procedures and forms have been further revised and are effective for the 12/31/2012 reportingcycle. The revision includes the following:1. Improved documentation of variances between the Grants Accounting and Reporting System (GARS) and thegeneral ledger.2. Improved documentation of reconciliation of amounts other than federal funds for expenditures, payables andencumbrances.3. Inclusion of a section for explanation of adjustments.4. Documentation of the basis of accounting5. The form has added protected formulas to reduce potential for calculation errors.6. A schedule to validate compliance with match, level of effort, earmarking and the reconciled between the generalledger and the financial status report. The schedule also provides for checks and balance related to specific reportingcategories of federal and other funds; non-general ledger funds, non-other reporting funds, and documentation ofreviews. It also includes a note section for explanations.309
Page 1:
Single Audit ReportFiscal Year Ende
Page 11:
Report on Internal Control Over Fin
Page 14 and 15:
Foundation, Incorporated, Georgia T
Page 16 and 17:
Firefighters’ Pension Fund, Georg
Page 19 and 20:
Greg S. GriffinSTATE AUDITOR(404) 6
Page 21 and 22:
In our opinion, based on our audit
Page 23 and 24:
Activities Allowed or UnallowedFA-4
Page 25:
Findings and Questioned Costs
Page 29 and 30:
State of GeorgiaSummary of Auditor
Page 31:
Financial Statement Findings
Page 34 and 35:
State of GeorgiaFinancial Statement
Page 36 and 37:
Page 38 and 39:
Page 40 and 41:
Page 42 and 43:
Page 44 and 45:
Page 46 and 47:
Page 48 and 49:
Page 50 and 51:
Page 52 and 53:
Page 54 and 55:
Page 56 and 57:
Page 58 and 59:
Page 60 and 61:
Page 62 and 63:
Page 64 and 65:
Page 69 and 70:
Page 71 and 72:
Page 73 and 74:
Page 75 and 76:
Page 77 and 78:
Page 79 and 80:
Page 81 and 82:
Page 83 and 84:
Page 85 and 86:
Page 87:
Page 91 and 92:
State of GeorgiaFederal Awards Find
Page 93 and 94:
Page 95 and 96:
Page 97 and 98:
Page 99 and 100:
Page 101 and 102:
Page 103 and 104:
Page 106 and 107:
Page 108 and 109:
Page 110 and 111:
Page 112 and 113:
Page 114 and 115:
Page 116 and 117:
Page 118 and 119:
Page 120 and 121:
Page 122 and 123:
Page 124 and 125:
Page 126 and 127:
Page 128 and 129:
Page 130 and 131:
Page 132 and 133:
Page 134 and 135:
Page 137:
Expenditures of Federal Awards
Page 141 and 142:
State of GeorgiaSchedule of Expendi
Page 143 and 144:
Page 145 and 146:
Page 147 and 148:
Page 149 and 150:
Page 151 and 152:
Page 153 and 154:
Page 155 and 156:
Page 157 and 158:
Page 159 and 160:
Page 161 and 162:
Page 163 and 164:
Page 165 and 166:
Page 167 and 168:
Page 169 and 170:
Page 171 and 172:
Page 173 and 174:
Page 175 and 176:
Page 177 and 178:
Page 179 and 180:
Page 181 and 182:
Page 183 and 184:
Page 185 and 186:
Page 187 and 188:
Page 189 and 190:
Page 191 and 192:
Page 193 and 194:
Page 195 and 196:
Page 197 and 198:
Page 199 and 200:
Page 201 and 202:
Page 203 and 204:
Page 205 and 206:
Page 207 and 208:
Page 209 and 210:
Page 211 and 212:
Page 213 and 214:
Page 215 and 216:
Page 217 and 218:
Page 219 and 220:
Page 221 and 222:
Page 223 and 224:
Page 225 and 226:
Page 227 and 228:
Page 229 and 230:
Page 231 and 232:
Page 233 and 234:
Page 235 and 236:
Page 237 and 238:
Page 239 and 240:
Page 241 and 242:
Page 243 and 244:
Page 245 and 246:
Page 247 and 248:
Page 249:
Page 253 and 254:
State of GeorgiaNotes to the Schedu
Page 255 and 256:
Page 257:
Page 261 and 262:
State of GeorgiaSchedule of Cluster
Page 263 and 264:
State of GeorgiaSchedule of Cluster
Page 265 and 266: State of GeorgiaSchedule of Cluster
Page 273: State of GeorgiaSchedule of Cluster
Page 277: Summary Schedule of Prior YearFindi
Page 280 and 281: State of GeorgiaSummary Schedule of
Page 287 and 288: State of GeorgiaSchedule of Prior Y
Page 301: Corrective Action Responses toCurre
Page 305 and 306: State of GeorgiaAuditee’s Correct
Page 315: State of GeorgiaAuditee’s Correct
Page 353: State of GeorgiaAuditee’s Correct
Page 357 and 358: State of GeorgiaListing of Organiza
Page 359 and 360: State of GeorgiaListing of Organiza
Page 361: State of GeorgiaListing of Organiza
show all

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

Create successful ePaper yourself

Delete template?

Save as template?