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-428-12-100ACCOUNTING CONTROLS (OVERALL)BUDGETFailure to Certify the Accuracy of the Budgetary Compliance ReportThe Department acknowledges that it did not sign the Letter of Representation certifying the accuracy of the amountsreported by fund source within budgetary program. The Department did not sign the letter because management was awarethat the numbers included in the Budgetary Compliance Report (BCR) were inaccurate. The Department was in the processof adjusting those numbers with the State Accounting Office but unfortunately was not able to complete all adjustmentswithin the timeline prescribed by SAO. As a result, the auditors used the last adjusted numbers accepted by SAO for theirreview of the BCR.The Department has since reviewed the amounts within the BCR and confirmed that in no instance did expenditures exceedavailable funds by program and fund source in fiscal year 2012. The Department has also contacted the State AccountingOffice asking them to review all proposed adjustments to confirm their accuracy before posting. In addition, the Departmenthas made the following changes to its policies and procedures:1. The BCR will be prepared each month and reviewed by management, noting any areas where it appearsexpenditures have exceeded available funds.2. All issues noted from the monthly BCR review process will be documented with responsibility for resolution clearlyassigned.3. Quarterly BCR reviews will be held with Senior Management with any outstanding issues clearly communicated.The Department has also undertaken additional training for staff. All budget and accounting staff that impact the BCR havebeen given training on program-based budgeting and educated on how their work influences the BCR. In addition, theDepartment created a task force made up of budget and accounting staff to determine the adjustments needed to correct theBCR.Contact Person: Stephanie GreenTelephone: 404-679-0645 Fax: 404-679-3143 E-mail: stephanie.green@dca.ga.govSUPERIOR COURTSFinding Control Number: FS-436-12-01CASH, INVESTMENTS AND INVESTMENT RELATED ACTIVITYInaccurate bank reconciliations and old outstanding checksThe Accounting Manager will ensure that: a) the bank reconciliations are prepared timely; b) all work performed in thepreparation of the bank reconciliations throughout the year is validated through a detailed review of reconciling items andtracking of their resolution; c) random, unannounced bank reconciliations are performed; d) periodically, two separate anddistinct individuals (Accounting Manager and Accountant 3) will prepare a bank reconciliation and confirm whether the endresults are the same; e) the Check Escheatment Policy is followed for all outstanding checks; f) an accurate and completedetailed outstanding check listing is generated monthly with each bank reconciliation.Contact Person: Michelle CalhounTelephone: 404-463-3543 Fax: 404-463-3548 E-mail: calhounm@cscj.org316
State of GeorgiaAuditee’s Corrective Action PlansFor the Fiscal Year Ended June 30, 2012Finding Control Number: FS-436-12-100ACCOUNTING CONTROLS (OVERALL)EQUITY AND FINANCIAL STATEMENT RECONCILIATIONSFINANCIAL REPORTING AND DISCLOSUREBUDGETFailure to submit appropriate post closing adjusting entry to rectify fund balance deficitGoing forward, the Accounting Manager will always be cognizant of the reporting deadlines and should keep the year endschedule nearby for reference at all times. Confer with SAO partner or equivalent should there be any issues with meeting thedeadlines for post closing adjusting entries.In addition, before period 998 closes and prior to final year end close, the Accounting Manager will continue to carefullyreview the fund balances by program, by fund source, by budget year and determine the appropriate action necessary to avoidrecording any deficit fund balances on the accounting records.Contact Person: Michelle CalhounTelephone: 404-463-3543 Fax: 404-463-3548 E-mail: calhounm@cscj.orgLABOR, DEPARTMENT OFFinding Control Number: FA-440-12-02ALLOWABLE COSTS/COST PRINCIPLESLack of Supporting Documentation for the Allocation of Personal ServicesWe do not concur with this finding. All personal services charges made to the above programs were documented byemployee time sheets.Because Georgia's unemployment rate remained almost a point above the national average during the time period in question,a decision was made to prioritize funding and services throughout the State by supporting career center staff through RapidResponse funding to support staff responding to unemployment compensation claimants who were laid off as well asdislocated workers. Career Staff were also supported by a team of State Rapid Response coordinators who facilitated victimsof layoffs across the State, including services to victims of the Northwest Georgia storm and tornado damage and financialassistance associated with the closure of the Northwest Georgia Regional Hospital.It is DOL's position that these expenditures are allowable charges to the programs identified above.Contact Person: John T. Williams, Accounting DirectorTelephone: 404-232-3575 Fax: 404-232-3578 E-mail: JohnT.Williams@dol.state.ga.usAUDITOR CONCLUDING REMARKS:Auditors requested and expected complete documentation for all transactions included in the testing of the programs. Auditwork performed and conclusions reached were based on documentation provided by the Georgia Department of Labor.Finding Control Number: FA-440-12-03ALLOWABLE COSTS/COST PRINCIPLESQuestionable ExpendituresWe partially concur with this finding with the following explanation.One (1) transaction in question would have normally been allocated across all appropriate program fund sources. Based onallocation data for that period, the Rapid Response program may have been allocated a smaller percentage than actual chargesindicate. The other seven (7) transactions are charges allocable to the program. Rapid response services were being providedon an ongoing basis throughout the course of the fiscal year in response to client needs and funding availability to meet those317
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Single Audit ReportFiscal Year Ende
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Report on Internal Control Over Fin
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Greg S. GriffinSTATE AUDITOR(404) 6
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Single Audit Report Fiscal Year Ended June 30, 2012 - State ...

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