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

State of GeorgiaFinancial Statement Findings and Questioned CostsFor the Fiscal Year Ended June 30, 2012COMMUNITY HEALTH, DEPARTMENT OFFinding Control Number: FS-419-12-100BUDGETDeficit Fund Balances/Statutory (Budgetary) Basis Financial Statement NoncomplianceCondition:Based on our review of the Budgetary Compliance Report (BCR) for the Department of CommunityHealth (Department) and their administratively attached organizations, the Georgia Composite MedicalBoard and the Georgia Board for Physician Workforce, the following instances of noncompliance wereidentified:1) Program - Medicaid: Aged, Blind and DisabledFund Source - State Appropriation/State General FundsNoncompliance Identified -a) Expenditures exceeded the authorized Budget by $72,763,135.38b) Deficiency of Funds Available Under Expenditures of $72,763,135.38c) Deficit Ending Fund Balance of $72,422,320.72Total Medicaid: Aged, Blind and Disabled Program OverallNoncompliance Identified -a) Deficiency of Funds Available Under Expenditures of $66,799,746.87b) Deficit Ending Fund Balance of $66,547,421.132) Program - Medicaid: Low-Income MedicaidFund Source - State Funds – Prior Year Carry-Over/State General Funds – Prior YearNoncompliance Identified - Deficit Ending Fund Balance of $4,558,411.75Fund Source - Federal Funds/Federal Funds Not Specifically IdentifiedNoncompliance Identified - Expenditures exceeded the authorized Budget by $2,650,013.703) Program - PeachCareFund Source - State Appropriation/State General FundsNoncompliance Identified -a) Expenditures exceeded the authorized Budget by $5,220,041.29b) Deficiency of Funds Available Under Expenditures of $5,220,041.29c) Deficit Ending Fund Balance of $5,213,869.48Fund Source - Federal Funds/State Children’s Insurance ProgramNoncompliance Identified - Expenditures exceeded the authorized Budget by $16,637,455.15Total PeachCare Program OverallNoncompliance Identified -a) Expenditures exceeded the authorized Budget by $21,838,717.35b) Deficiency of Funds Available Under Expenditures of $5,196,555.29c) Deficit Ending Fund Balance of $5,190,383.484) Program - State Health Benefit PlanFund Source - Other FundsNoncompliance Identified -a) Expenditures exceeded the authorized Budget by $11,497,061.89b) Deficiency of Funds Available Under Expenditures of $18,425,644.62c) Deficit Ending Fund Balance of $18,425,645.13Total State Health Benefit Plan Program OverallNoncompliance Identified -a) Expenditures exceeded the authorized Budget by $11,130,465.6132