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, 2012NATURAL RESOURCES, DEPARTMENT OFFinding Control Number: FS-462-12-01EXPENSES/EXPENDITURES AND LIABILITIESInvalid EncumbrancesWe concur. The Department has implemented procedures to review and document open purchase orders with thePrograms/Divisions to verify that open balances on purchase orders are valid. Quarterly reviews will be performed with theappropriate operational units to verify whether prior year purchase orders should remain open. All purchase ordersdetermined to be invalid will be closed and included in calculated surplus.Contact Person: Timothy WrightTelephone: 404-656-6773 Fax: 770-342-2409 E-mail: tim.wright@dnr.state.ga.usFinding Control Number: FS-462-12-100ACCOUNTING CONTROLS (OVERALL)GENERAL LEDGERBUDGETInadequate Journal Entry DocumentationThe Department's adjustment form has been updated to include a detailed justification. The original reference ID's andchartfields are included on the form. The updated form and instructions have been provided to all employees responsible foradjustments. Department-wide training is being planned for those responsible for preparing and approving adjustments.Contact Person: Timothy WrightTelephone: 404-656-6773 Fax: 770-342-2409 E-mail: tim.wright@dnr.state.ga.usREVENUE, DEPARTMENT OFFinding Control Number: FS-474-12-01CASH, INVESTMENTS AND INVESTMENT RELATED ACTIVITYInadequate Bank Reconciliation ProceduresThe Department concurs with this finding. The Department has implemented a weekly review of all asset, liability, revenue,and expense account reconciliations. This review is to ensure 1) all reconciling items are researched and resolved on a weeklyand monthly basis, 2) completion dates on the electronic and hardcopies match, 3) reconciliation documents tie back to bankstatement amounts and amounts listed the electronic/hardcopy, 4) outstanding checks over one year are reviewed andprocessed based on State Accounting Office guidelines, and 5) reconciliations are completed and approved by management ina timely manner.Contact Person: Michael F. JoynerTelephone: 404-417-2225 Fax: 404-417-2221 E-mail: michael.joyner@dor.ga.govFinding Control Number: FS-474-12-02REVENUES AND RECEIVABLESImproper Retention of FeesThe Department understands Audit's position of the retention of funds. However, the State Legislature appropriated thesefunds to the Department, in lieu of State Funds, and the Department is following the provisions as outlined in theappropriations act.If the Department is not allowed to retain and utilize these funds for their appropriated purpose, DOR would also be inviolation of HB 1055 and SB 454 which charged the Department with the enforcement of Coin Operated AmusementMachines (COAM).328
State of GeorgiaAuditee’s Corrective Action PlansFor the Fiscal Year Ended June 30, 2012The Department believes Audit's should discuss the policy decision on funding with the Office of Planning and Budget andthe State Legislature to find an amiable solution.The Department stopped the retention of these funds effective July 1st, 2012 (Fiscal Year 2013).Contact Person: Michael F. JoynerTelephone: 404-417-2225 Fax: 404-417-2221 E-mail: michael.joyner@dor.ga.govSECRETARY OF STATEFinding Control Number: FS-478-12-01ACCOUNTING CONTROLS (OVERALL)GENERAL LEDGERCASH, INVESTMENTS AND INVESTMENT RELATED ACTIVITYInadequate Bank Reconciliation and Accounting ProceduresWe understand the audit concerns that the bank reconciliations and a reconciling item were not performed and cleared in atimely manner in accordance to bank reconciliation policy and procedures. Departmental policies are in place with monthlyclose out metrics to monitor and track general ledger to banking transactions. Due to budget reductions positions were vacantduring the period where reconciliations were not performed timely. All personnel positions corresponding to theseprocedures are currently fulfilled, which enables the identification and resolution of general ledger inconsistencies.Contact Person: Dennette BattleTelephone: 404-463-0718 Fax: 404-656-5871 E-mail: dbattle@sos.ga.govTRANSPORTATION, DEPARTMENT OFFinding Control Number: FA-484-12-01DAVIS-BACONInternal Control Deficiencies/Noncompliance with Federal Program RegulationsGDOT concurs that there was little evidence supporting adherence to certain internal policies and procedures. GDOT willreview and revise current policies and procedures to address the deficiencies noted in this finding with regard to laborinterviews, payroll reviews / investigations, and reported wage inconsistencies.Contact Person: Michael LankfordTelephone: 404- 631-1971 Fax: 404-772-8003 E-mail: mlankford@dot.ga.govFinding Control Number: FA-484-12-02MATCHING, LEVEL OF EFFORT, EARMARKINGInaccurate Application of Matching PercentagesThe Department of Transportation consistently monitors program expenditures. The department has thousands of projectsthat have charges applied to them constantly throughout the year. Furthermore, the funding sources associated withindividual projects along with the matching requirements are constantly changing also. It is the Department’s policy toexhaust all funding on a first-in, first-out basis, which further complicates the cost allocation of State matching contributionrates and precludes the automation of the matching requirement.The monitoring and correction of funding sources is an ongoing daily process. The errors identified in the finding were at afixed point in time. As the finding states, the errors were corrected during the fiscal year.In order to monitor each project from inception to conclusion, the Department hired true Project Managers. The Departmenthas trained these Project Managers on the existing available financial systems and has developed new monitoring tools fortheir use. One of the duties of the Project Managers is to monitor the available funding on each of their projects, to ensurethat the correct matching contribution rates are properly applied to expenses in accordance with Federal regulations.329
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Single Audit ReportFiscal Year Ende
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Firefighters’ Pension Fund, Georg
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Greg S. GriffinSTATE AUDITOR(404) 6
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Summary Schedule of Prior YearFindi
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