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: FA-441-12-02REPORTINGInternal Control DeficienciesWe concur with this finding.1. In the future all fields reported on the SF-425 FFR will be reconciled to both General Ledger, GAMS (GARSreplacement). Agency procedures associated with the close-out process will be modified to require this three-wayreconciliation to insure that all entries in both systems and the SF-425 are in agreement prior to submission of thereport to the grantor agency.2. Grant Close-out policy will also be modified to require that during the final three months prior to the end of eachgrant period Program Staff review all open purchase orders and/or contracts associated with federal grant(s) to makecertain purchasing activity associated with the grant year has been completed by not later than the end of that grantperiod. (i.e. purchase order generated where appropriate, goods and/or services received and payable recorded.) Ifnot, they are to prepare a request to:a. Purchasing for cancellation of outstanding PO/Contract amounts with a cc to Grants Management, orb. The grantor agency for an extension of the reporting date.3. Prior to final preparation of the SF-425 Grants Accountants will conduct a review of any requested journal entriesassociated with reducing purchase orders and/or contracts for each grant to insure inclusion of appropriate linesaddressing encumbrances.4. Training of all Grants Management, Budget Management, and Purchasing/Contracting staff will be conducted priorto the next close-out period to ensure that unique transactions touching on each area are processed accurately inaccordance with agency Grant close-out procedures.Contact Person: Lee WrightTelephone: 404-657-1650 Fax: 770-342-7253 E-mail: lewright@dhr.state.ga.usFinding Control Number: FA-441-12-03REPORTINGRequired Transparency Act Reports Not FiledWe concur with this finding. The Department recognizes the need to collect, maintain and make available, specific contractinformation which cannot currently be collected through the state contracting system (TeamWorks). This data is crucial forthe Department to fulfill its obligations related to several reporting requirements such as the Federal Funding Accountabilityand Transparency Act (FFATA), the Schedule of Expenditures of Federal Awards (SEFA) and also for adequate control overrequired sub-recipient monitoring. In order to address this deficiency, the Department will:1. Review all requirements identified by this and other Findings and develop a list of additional contract (or) dataelements which are necessary, but not currently captured.2. Develop a Supplemental Contract Data Form with which to capture the required elements.3. Identify and train all staff with contract initiation duties, on the needed data elements, the steps necessary forcollection of the data and the process for completing the Supplemental Contract Data Form.4. Develop and maintain a separate local database housing the data elements identified and collected on theSupplemental Contract Data Form.5. Provide data element reports to the Office of Financial Services, the Office of Internal Audits and others, which usedin conjunction with TeamWorks data, will allow these functions to complete their reporting responsibilities.324
State of GeorgiaAuditee’s Corrective Action PlansFor the Fiscal Year Ended June 30, 20126. Develop and implement a control process to ensure that these activities operate effectively.This plan of action is to be completely implemented by no later than June 30, 2013.Contact Person: Robert DorrTelephone: 404-232-1637 Fax: 770-342-7253 E-mail: rbdorr@dhr.state.ga.usFinding Control Number: FA-441-12-04SUBRECIPIENT MONITORINGFailure to Confirm DUNS Number Prior To Issuance Of SubawardWe concur with this finding. The Department recognizes the need to collect, maintain and make available, specific contractinformation which cannot currently be collected through the state contracting system (TeamWorks). This data is crucial forthe Department to fulfill its obligations related to several reporting requirements such as the Federal Funding Accountabilityand Transparency Act (FFATA), the Schedule of Expenditures of Federal Awards (SEFA) and also for adequate control overrequired sub-recipient monitoring. In order to address this deficiency, the Department will:1. Review all requirements identified by this and other Findings and develop a list of additional contract(or) dataelements which are necessary, but not currently captured.2. Develop a Supplemental Contract Data Form with which to capture the required elements.3. Identify and train all staff with contract initiation duties, on the needed data elements, the steps necessary forcollection of the data and the process for completing the Supplemental Contract Data Form.4. Develop and maintain a separate local database housing the data elements identified and collected on theSupplemental Contract Data Form.5. Provide data element reports to the Office of Financial Services, the Office of Internal Audits and others, which usedin conjunction with TeamWorks data, will allow these functions to complete their reporting responsibilities.6. Develop and implement a control process to ensure that these activities operate effectively.This plan of action is to be completely implemented by no later than June 30, 2013.Contact Person: Robert DorrTelephone: 404-232-1637 Fax: 770-342-7253 E-mail: rbdorr@dhr.state.ga.usFinding Control Number: FS-441-12-01ACCOUNTING CONTROLS (OVERALL)EXPENSES/EXPENDITURES AND LIABILITIESFINANCIAL REPORTING AND DISCLOSUREFailure to Accurately Report Pass-Through Amounts on the Schedule of Expenditures of Federal AwardsWe concur with this finding. The Department recognizes the need to collect, maintain and make available, specific contractinformation which cannot currently be collected through the state contracting system (TeamWorks). This data is crucial forthe Department to fulfill its obligations related to several reporting requirements such as the Federal Funding Accountabilityand Transparency Act (FFATA), the Schedule of Expenditures of Federal Awards (SEFA) and also for adequate control overrequired sub-recipient monitoring. In order to address this deficiency, the Department will:1. Review all requirements identified by this and other Findings and develop a list of additional contract(or) dataelements which are necessary, but not currently captured.2. Develop a Supplemental Contract Data Form with which to capture the required elements.3. Identify and train all staff with contract initiation duties, on the needed data elements, the steps necessary forcollection of the data and the process for completing the Supplemental Contract Data Form.325
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Single Audit ReportFiscal Year Ende
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