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, 2012Additionally, the Department has hired six staff members to the Project Accounting group in order to provide ongoing projectmatching and expense monitoring support.The Department recognizes that due to human error and the sheer volume of transactions posted throughout the year, it ispossible that overcharges and undercharges may exist at any fixed point in time. Therefore as a mitigating control, theDepartment has an extensive final review process which is conducted by experienced staff when projects are closed out. Thisallows the Department to adjust the application of matching contribution rates, prior to the close of every project.Contact Person: Chris PittmanTelephone: 404-347-0473 Fax: 404-347-0590 E-mail: cpittman@dot.ga.govFinding Control Number: FA-484-12-03PROCUREMENT AND SUSPENSION AND DEBARMENTSPECIAL TESTS AND PROVISIONSInternal Control Deficiencies/Noncompliance with Federal Program RegulationsWe concur with this finding. In response to the related prior year finding, we created a Field Auditor position in theMaterials Audit Section in April 2012. The Field Auditor checks the files at the Construction sites and assists with MaterialCertification Checklist (MCC) issues in the field. The Office of Materials has experienced a marked increase in the receipt ofMCCs which can be contributed to (1) the Office of Materials having a presence at construction field offices, (2)emphasizing/reiterating the requirements to process MCCs to receive federal reimbursement on Federal-aid projects, and (3)following-up with District Engineers/Area Engineers by documenting delinquent quarterly MCCs. Due to the changesimplemented in response to this finding, the average time to process a MCC and issue a "Project Close-out" recommendationto the Office of Construction has been reduced from 4.6 months to 1.2 months. In addition, the queue of projects pendingMaterials Audit and issuance of a Materials Certificate has been reduced from over 250 in August 2009 to 49 in December2012.The timely submission of quarterly Materials Certificate Checklists is an important part of the Office of Materials' goal ofcompleting Materials Certificates in an average of 30 days. The quarterly Materials Certificate Checklists are a tool to assistproject personnel in the documentation of materials placed on GDOT projects.In response to Finding Control Number: FA-484-12-03, the Office of Materials will develop a quarterly report of MaterialsCertificate Checklists that have not been received by the required 30-day deadline. This report will be addressed to DistrictEngineers for resolution since the submission of Materials Certificate Checklists is the responsibility of project personnel.Submission of missing Materials Certificate Checklists will be expected within two weeks of this quarterly report. A list ofany remaining Materials Certificate Checklists not received will be escalated to the Director of Field Districts and theDirector of Construction for resolution.The Office of Materials is working with the Office of Construction to obtain a list of every project that had a constructionwork report submitted. This data is available for projects managed in the CAS system; however support from IT is needed toretrieve this data for projects in the Site Manager system.The Office of Materials goal is to complete the first report by February 28, 2013. The Districts will then be expected tosubmit all missing Materials Certificate Checklists by March 15, 2013.Contact Person: Chuck HastyTelephone: 404- 608-4708 Fax: 404- 608-4752 E-mail: chasty@dot.ga.govFinding Control Number: FA-484-12-04REPORTINGInternal Control Deficiencies/Noncompliance with Federal Program RegulationsWe concur with the finding related to submission of data to the National Transit Database (NTD) during fiscal year 2012.We are currently in the process of developing a robust system to insure compliance of all applicable rules and regulationsprior to submission of NTD data for fiscal year 2013. Action items that are currently underway or completed related to thisfinding include:330
State of GeorgiaAuditee’s Corrective Action PlansFor the Fiscal Year Ended June 30, 20121. Conducted NTD reporting and RMIS training for all Intermodal Public Transit Coordinators (PTC) and applicableIntermodal Transit staff. The training included identifying sub-recipient risk review, monthly NTD data oversight,ridership and financial data review.2. Monthly and quarterly reviews and sign off by supervisors to ensure integrity of data collection by Public TransitCoordinators and Subrecipients.3. Quarterly meetings with Fiscal Services staff to review reconciliation of NTD financial and ridership data.4. The Department has contracted with a third party to create and implement an automated database for the collectionof NTD financial data. Beta testing is on target to begin in late 1Q2013.5. The Department has contracted with a third party vendor RouteMatch to develop a software application that willcapture ridership and vehicle data. This software should be in beta test in 1Q2013.6. Both applications will eliminate the current paper approach and vastly improve the integrity of the data as well asthe ability to review the data for recurring activities and anomalies.7. Our internal control procedures include a central repository on the network drive with appropriate sub-recipientcategories signifying low, medium or high risk so that appropriate monitoring actions can be flagged and resolved.Contact Person: Carol L. ComerTelephone: 404-347-0573 Fax: 404-631-1937 E-mail: ccomer@dot.ga.govFinding Control Number: FA-484-12-05SUBRECIPIENT MONITORINGInadequate Internal Controls over Subrecipient MonitoringDue to the very short window between the release of the 2011 fiscal year A-133 Audit Report and the compliance testing forfiscal year 2012, we concur with this finding. However, a draft policy had been implemented and was being followed forfiscal year 2012. Subsequent to the end of fiscal year 2012, GDOT has issued a new policy which establishes uniformprocedures and criteria for all offices to use when evaluating and monitoring Subrecipient Eligibility, Central ContractorRegistration, Award Identification, and Pass-through Entity Impact. Additionally, the Audit Office has included allsubrecipients into our risk-based oversight process to provide reasonable assurance of compliance with Federal costprinciples on FAHP funded contracts.Contact Person: Forrest CameronTelephone: 404-347-0311 Fax: 404-347-0590 E-mail: fcameron@dot.ga.govFinding Control Number: FA-484-12-06SUBRECIPIENT MONITORINGInadequate Subrecipient Monitoring DocumentationWe concur with the finding. Due to the theft of several computers within the Office of Intermodal, staff files containing thecompleted risk assessments and compliance reviews were unavailable for review. Immediate steps taken to insurecompliance to Section 7502 of the Single Audit Act of 1996 include:1. All documents pertaining to sub-recipients are currently being archived on a Department network drive, instead ofemployee computer hard drives.2. Assessment documentation completed by Transit Planners and Public Transit Coordinators is archived followingannual risk assessment.331
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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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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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Summary Schedule of Prior YearFindi
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Single Audit Report Fiscal Year Ended June 30, 2012 - State ...

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