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

State of GeorgiaAuditee’s Corrective Action PlansFor the Fiscal Year Ended June 30, 2012Finding Control Number: FA-5092-12-02SPECIAL TESTS AND PROVISIONSFailure to Comply with Special Contract Terms and ConditionsWe concur with the above finding. In order to correct the finding, beginning with the 2012-2013 academic year, each AfterSchool coordinator that is resident at the individual school being served will, at the time that the DHS After School CareProgram Eligibility form is submitted by the participant, review the form and verify that income eligibility to qualify for theprogram has been met. The After School coordinator will then sign and date the Eligibility form attesting that eachparticipant has met the income eligibility requirement. In addition, once each semester, the university Financial ComplianceOfficer will be provided a roster of participants in the program by the program Associate Executive Director and will make asample selection of participants from the roster and request the Eligibility form and other documentation needed to confirmthat selected participants meet the income eligibility for the program.Contact Person: Gary Brennaman, Research Foundation Business ManagerTelephone: 404-413-3529 E-mail: gbrennaman@gsu.eduARMSTRONG ATLANTIC STATE UNIVERSITYFinding Control Number: FA-524-12-01SPECIAL TESTS AND PROVISIONSDeficiencies in Student Financial Assistance Refund ProcessWe concur with this finding. The University acknowledges that the methodology used to calculate Return to Title IVRefunds (RTTF) lead to differencing amounts than the formulas prescribed by the U.S. Department of Education (DOE).The institution has changed the procedure for calculating the Return of Title IV fund refunds to include both housing andmeal plan charges. This will bring the institution in line with current DOE guidelines for Title IV processing. The change inprocedure was implemented in the fall of 2012. The Bursar’s office has made the necessary corrections in the BannerStudent Financial System and to the calculation spreadsheets they use for refund processing.Contact Person: Marc M. Mascolo, Associate Vice President for Business and FinanceTelephone: 912-344-2506 Fax: 912-344-3429 E-mail: marc.mascolo@armstrong.eduFORT VALLEY STATE UNIVERSITYFinding Control Number: FS-533-12-01ACCOUNTING CONTROLS (OVERALL)Logical Access - Inadequate Separation of DutiesWe concur with the finding. We will review and revise the internal control structure to ensure adequate separation of dutiesor compensating controls. To address the specific deficiencies noted in the audit:1. TGRRCON duties will be transferred to another staffer who has no responsibility for creating Banner Detail Codes.Additionally, the staff member assigned to maintain Banner Detail Codes will not be permitted to perform cashreceipting duties. This is in addition to the current mitigating control whereby the Payroll Office staff reconciles thedaily cash receipts produced by the Bursar's Office staff to the Banner system and the bank deposit.2. All data entry and other system maintenance duties associated with granting/activating access to universityadministrative systems has been moved to IT. This move was made possible with the hiring of an additional staffperson to back up the current IT staff member performing these duties.3. While staff members in the Payroll Office currently conduct a weekly review of all pay and employment changesentered by the Office of Human Resources, an additional control will be added in the Controller's Office such that astaff member will cross check a payroll audit report of pay changes to an already existing data base of approvedPersonnel Action Notices (PAN) that have been approved by the Budget Office. This will provide better, moreauditable documentation that all pay and employment changes have been properly approved.336