Sapelo Light House, South End Beach Margaret Durant, Darien, Georgia The artwork on the cover and within this document was created by Georgia artists and has been selected to hang in the Office of the Governor as part of a rotating exhibit "The Art of Georgia". For more information about the exhibit, the artists and their work visit www.gaarts.org. State of Georgia NATHAN DEAL, GOVERNOR Single Audit Report For the Fiscal Year Ended June 30, 2014 Prepared by State Accounting Office and Georgia Department of Audits and Accounts February 27, 2015 The Honorable Nathan Deal Governor of Georgia and Members of the General Assembly Citizens of the State of Georgia We are honored to present the Single Audit Report of the State of Georgia for the fiscal year ended June 30, 2014. Organizational units comprising the State of Georgia reporting entity are listed in Appendix "A" of this report. Federal laws and regulations require that the State undergo an annual audit in conformity with the Single Audit Act Amendments of 1996 and the U.S. Office of Management and Budget Circular A-l33, Audits of States, Local Governments, and Non-Profit organizations. Accordingly, the Single Audit Report of the State of Georgia discloses the results of the financial operations of the State of Georgia reporting entity, as well as its compliance with requirements applicable to federal financial assistance programs administered by the State. This report is the culmination of extensive planning, coordination, cooperation, testing and evaluation, and we would like to express our appreciation to all those involved in its preparation and completion. We believe the results of this statewide audit provide valuable information to the State's decision makers and others interested in the activities of the State of Georgia. Respectfully submitted, Thomas Alan Skelton, CPA Greg S. Griffin, CPA State Accounting Officer State Auditor State of Georgia Table of Contents For the Fiscal Year Ended June 30, 2014 Independent Auditor's Reports Page No. Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards ........................................................................ A-1 Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 ................................................. B-1 Schedule of Findings and Questioned Costs Section I - Summary of Auditor's Results ................................................................................................. C-3 Section II - Financial Statement Findings.................................................................................................. C-11 Section III - Federal Award Findings and Questioned Costs .................................................................... C-39 Schedule of Expenditures of Federal Awards Schedule of Expenditures of Federal Awards ............................................................................................ D-3 Notes to the Schedule of Expenditures of Federal Awards........................................................................ D-143 Summary Schedule of Prior Year Findings and Questioned Costs Schedule of Prior Year Findings and Questioned Costs ............................................................................ E-3 Appendix "A" Organizational Units Listing of Organizational Units Comprising the State of Georgia Reporting Entity ................................. AP3 Independent Auditor's Reports Island Life Paula G. Williamson, Savannah, Georgia GREG S. GRIFFIN STATE AUDITOR (404) 656-2174 DEPARTMENT OF AUDITS AND ACCOUNTS 270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards Independent Auditor's Report The Honorable Nathan Deal, Governor of Georgia and Members of the General Assembly of the State of Georgia We have audited in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the State of Georgia (State) as of and for the year ended June 30, 2014, and the related notes to the financial statements, which collectively comprise the State's basic financial statements, and have issued our report thereon dated December 31, 2014. Our report includes a reference to other auditors who audited the financial statements of Department of Community Health, Employees' Retirement System of Georgia, Georgia College & State University Foundation, Georgia Environmental Finance Authority, Georgia State Financing and Investment Commission, Georgia Housing and Finance Authority, Kennesaw State University Foundation, Inc., Georgia Lottery Corporation, MCG Health System, Inc., Medical College of Georgia Foundation, Inc., Georgia Ports Authority, Teachers Retirement System of Georgia, Georgia Tech Athletic Association, Georgia Tech Facilities, Inc., Georgia Tech Foundation, Inc., Georgia Tech Research Corporation, University of Georgia Athletic Association, Inc., University of Georgia Foundation, Inc., University of Georgia Research Foundation, Inc. and University System of Georgia Foundation, Inc. as described in our report on the State's basic financial statements. The financial statements of Georgia College & State University Foundation, Kennesaw State University Foundation, Inc., Georgia Lottery Corporation, MCG Health System, Inc., Medical College of Georgia Foundation, Inc., Georgia Tech Athletic Association, Georgia Tech Facilities, Inc., Georgia Tech Foundation, Inc., University of Georgia Athletic Association, Inc., University of Georgia Foundation, Inc., and University System of Georgia Foundation, Inc. were not audited in accordance with Government Auditing Standards, and accordingly, this report does not include reporting on internal control over financial reporting or instances of reportable noncompliance associated with these organizational units of the State. This report includes our consideration of the results of other auditors' testing of internal control over financial reporting and compliance and other matters that are reported on separately by those other auditors. However, this report, insofar as it relates to the results of the other auditors, is based solely on the reports of the other auditors. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the State's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the State's internal control. Accordingly, we do not express an opinion on the effectiveness of the State's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these limitations, during our audit we and other auditors did not identify any deficiencies in internal control that we consider to be material weaknesses. We and the other auditors did identify certain deficiencies in internal control, described in the accompanying Schedule of Findings and Questioned Costs as findings 2014-054, 2014-055, 2014-056, 2014-057, 2014-058, 2014-059, 2014-060, 2014-061, 2014-062, 2014-063, 2014-064, 2014-065, and 2014-066, that we consider to be significant deficiencies. Compliance and Other Matters As part of obtaining reasonable assurance about whether the State's basic financial statements are free from material misstatement, we and other auditors performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests and those of the other auditors disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. We and other auditors noted certain matters that were reported to management of various organizational units of the State in separate letters. State's Response to Findings The State's response to the findings identified in our audit and in the reports of other auditors are described in the accompanying Schedule of Findings and Questioned Costs. The State's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the result of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Respectfully submitted, December 31, 2014 Greg S. Griffin State Auditor A-2 GREG S. GRIFFIN STATE AUDITOR (404) 656-2174 DEPARTMENT OF AUDITS AND ACCOUNTS 270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 Independent Auditor's Report The Honorable Nathan Deal, Governor of Georgia and Members of the General Assembly of the State of Georgia Report on Compliance for Each Major Federal Program We have audited the State of Georgia's (State's) compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of the State's major federal programs for the year ended June 30, 2014. The State's major federal programs are identified in the summary of auditor's results section of the accompanying Schedule of Findings and Questioned Costs. Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of the State's major federal programs based on our audit of the types of compliance requirements referred to above. As stated in our report on the basic financial statements, we did not audit the financial statements of Department of Community Health, Employees' Retirement System of Georgia, Georgia College & State University Foundation, Georgia Environmental Finance Authority, Georgia State Financing and Investment Commission, Georgia Housing and Finance Authority, Kennesaw State University Foundation, Inc., Georgia Lottery Corporation, MCG Health System, Inc., Medical College of Georgia Foundation, Inc., Georgia Ports Authority, Teachers Retirement System of Georgia, Georgia Tech Athletic Association, Georgia Tech Facilities, Inc., Georgia Tech Foundation, Inc., Georgia Tech Research Corporation, University of Georgia Athletic Association, Inc., University of Georgia Foundation, Inc., University of Georgia Research Foundation, Inc. and University System of Georgia Foundation, Inc., nor did we audit compliance for the major federal programs or percentages of these federal programs at the organizational units of the State identified in the following table. The financial statements of the above mentioned organizational units and the compliance for the federal programs identified in the following table were audited by other auditors whose reports, including reports on compliance and internal control over compliance, have been furnished to us. This report includes our consideration of the results of other auditors' testing of compliance and internal control over compliance that are reported on separately by those other auditors. However, this report, insofar as it relates to the results of the other auditors, is based solely on the reports of the other auditors. State of Georgia Organizational Unit CFDA Number1 Program or Cluster Title % of Program or Cluster Audited by Other Auditors Georgia Housing and Finance Authority 14.239 Home Investment Partnerships Program 100% Department of Community Affairs Georgia Environmental Finance Authority 14.HVC 66.CWSR 66.DWSR Housing Voucher Cluster Clean Water State Revolving Fund Clu s ter Drinking Water State Revolving Fund Clu s ter 100% 100% 100% University of Georgia 84.SFA Student Financial Assistance Cluster 8% Department of Community Health 93.767 93.791 Children's Health Insurance Program Money Follows the Person Rebalancing Demo n s tratio n 100% 100% 93.MC Medicaid Cluster 100% Georgia Institute of Technology Georgia State University Research Foundation, Inc. Georgia Tech Research Corporation R&D Research and Development Cluster 92% University of Georgia University of Georgia Research Foundation, Inc. Percent of the State's Total Expenditures of Federal Awards Audited by Other Auditors The Medicaid Cluster comprises 32%, the Research and Development Cluster comprises 4%, the Children's Health Insurance program comprises 2%, and the other programs or clusters listed above comprise 1% or less of the State's total expenditures of federal awards. 1 The CFDA Number and Title of programs included within the respective clusters are identified in the Schedule of Expenditures of Federal Awards. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the State's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the State's compliance. Basis for Qualified Opinion on Workforce Investment Act Cluster, Low-Income Home Energy Assistance Program, Housing Voucher Cluster, Community Development Block Grants - State - Administered CDBG Cluster, and Highway Planning and Construction Cluster As described in findings 2014-007, 2014-011, 2014-012, 2014-013, and 2014-019 in the accompanying Schedule of Findings and Questioned Costs, the State did not comply with requirements regarding the following: B-2 Finding Numbe r Compliance Requirement CFDA Number1 Program or Cluster Title 2014-007 Reporting 17.WIA Workforce Investment Act Cluster 2014-011 Subrecipient Monitoring 93.568 Low-Income Home Energy Assistance Program 2014-012 Eligibility 14.HVC Housing Voucher Cluster 2014-013 Reporting 14.CDBG Community Development Block Grants - State Administered CDBG Cluster 2014-019 Subrecipient Monitoring 20.HPCC Highway Planning and Construction Cluster 1 The CFDA Number and Title of programs included within the respective clusters are identified in the Schedule of Expenditures of Federal Awards. Compliance with such requirements is necessary, in our opinion, for the State to comply with the requirements applicable to those programs. Qualified Opinion on Workforce Investment Act Cluster, Low-Income Home Energy Assistance Program, Housing Voucher Cluster, Community Development Block Grants - State - Administered CDBG Cluster, and Highway Planning and Construction Cluster In our opinion, except for the noncompliance described in the Basis for Qualified Opinion paragraph, the State complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on the Workforce Investment Act Cluster, Low Income Home Energy Assistance Program, Housing Voucher Cluster, Community Development Block Grants, Highway Planning and Construction Cluster for the year ended June 30, 2014. Unmodified Opinion on Each of the Other Major Federal Programs In our opinion, based on our audit and the reports of other auditors, the State complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its other major federal programs identified in the summary of auditor's results section of the accompanying Schedule of Findings and Questioned Costs for the year ended June 30, 2014. Other Matters The results of our and other auditors' auditing procedures disclosed other instances of noncompliance, which are required to be reported in accordance with OMB Circular A-133 and which are described in the accompanying Schedule of Findings and Questioned Costs as findings 2014-001, 2014-002, 2014-003, 2014-004, 2014-005, 2014-006, 2014-008, 2014-009, 2014-010, 2014-014, 2014-015, 2014-017, 2014-018, 2014-020, 2014-021, 2014-023, 2014-024, 2014-026, 2014-027, 2014-028, 2014-029, 2014-030, 2014-031, 2014-033, 2014-034, 2014-036, 2014-038, 2014-039, 2014-040, 2014-042, 2014-044, 2014-046, 2014-048, 2014-050, and 2014-053. Our opinion on each major federal program is not modified with respect to these matters. State's Response to Findings The State's response to the noncompliance findings identified in our audit and in the reports of other auditors are described in the accompanying Schedule of Findings and Questioned Costs. The State's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. B-3 Report on Internal Control Over Compliance Management of the State is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the State's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the State's internal control over compliance. Our consideration of internal control over compliance was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we and other auditors identified certain deficiencies in internal control over compliance that we consider to be material weaknesses and significant deficiencies. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. We and other auditors consider the deficiencies in internal control over compliance described in the accompanying Schedule of Findings and Questioned Costs as findings 2014-006, 2014-007, 2014-011, 2014-013, 2014-018, 2014-019, 2014-035, 2014-036, 2014-047, and 2014-048 to be material weaknesses. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We and other auditors consider the deficiencies in internal control over compliance described in the accompanying Schedule of Findings and Questioned Costs as findings 2014-001, 2014-002, 2014-003, 2014-004, 2014-005, 2014-008, 2014-009, 2014-010, 2014-014, 2014-015, 2014-016, 2014-017, 2014-020, 2014-021, 2014-022, 2014-023, 2014-024, 2014-025, 2014-026, 2014-027, 2014-028, 2014-029, 2014-030, 2014-031, 2014-032, 2014-033, 2014-034, 2014-037, 2014-038, 2014-039, 2014-040, 2014-041, 2014-042, 2014-043, 2014-044, 2014-045, 2014-046, 2014-049, 2014-050, 2014-051, 2014-052, and 2014-053 to be significant deficiencies. State's Response to Findings The State's response to the internal control over compliance findings identified in our audit and in the reports of other auditors are described in the accompanying Schedule of Findings and Questioned Costs. The State's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Purpose of This Report The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose. B-4 Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the State as of and for the year ended June 30, 2014, and the related notes to the financial statements, which collectively comprise the State's basic financial statements. We issued our report thereon dated December 31, 2014, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the State's basic financial statements. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied by us and other auditors in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United State of America. In our opinion, based on our audit, the procedures performed as described above, and the reports of the other auditors, the Schedule of Expenditures of Federal Awards is fairly stated, in all material respects, in relation to the basic financial statements as a whole. Respectfully submitted, February 27, 2015 Greg S. Griffin State Auditor B-5 Schedule of Findings and Questioned Costs Driftwood Beach Sunrise George Hernandez, Cumming, Georgia State of Georgia Schedule of Findings and Questioned Costs Section I - Summary of Auditor's Results For the Fiscal Year Ended June 30, 2014 Financial Statements Type of auditor's report issued: Governmental Activities; Business-Type Activities; Aggregate Discretely Presented Component Units; Major Governmental Funds: General Fund and General Obligation Bond Projects Fund; Major Enterprise Funds: Higher Education Fund, State Health Benefit Plan and Unemployment Compensation Fund and Aggregate Remaining Fund Information Unmodified Internal control over financial reporting: Significant Deficiencies identified? Yes Significant Deficiencies evaluated as Material Weaknesses? No Noncompliance material to financial statements noted? No Federal Awards Internal control over major programs: Significant Deficiencies identified? Yes Significant Deficiencies evaluated as Material Weaknesses? Yes Type of auditor's report issued on compliance for major programs: Workforce Investment Act Cluster Low-Income Home Energy Assistance Program Housing Voucher Cluster Community Development Block Grants - State-Administered CDBG Cluster Highway Planning and Construction Cluster Qualified Qualified Qualified Qualified Qualified All other major programs Unmodified Any audit findings disclosed that are required to be reported in accordance with Circular A-133, Section .510(a)? Yes Identification of Major Programs Federal Grantor Program or Cluster Title U.S. Department of Agriculture Child Nutrition Cluster Supplemental Nutrition Assistance Program Cluster U.S. Department of Defense U.S. Department of Housing and Urban Development National Guard Military Operations and Maintenance (O&M) Projects Home Investment Partnerships Program Community Development Block Grants - State - Administered CDBG Cluster Housing Voucher Cluster CFDA No.1 12.401 14.239 C-3 State of Georgia Schedule of Findings and Questioned Costs Section I - Summary of Auditor's Results For the Fiscal Year Ended June 30, 2014 Identification of Major Programs (continued) Federal Grantor Program or Cluster Title CFDA No.1 U.S. Department of Labor Unemployment Insurance Workforce Investment Act Cluster 17.225 U.S. Department of Transportation Formula Grants for Rural Areas Highway Planning and Construction Cluster Federal Transit Cluster 20.509 U.S. Environmental Protection Agency Clean Water State Revolving Fund Cluster Drinking Water State Revolving Fund Cluster U.S. Department of Education Title I Grants to Local Educational Agencies State Fiscal Stabilization Fund - Race-to-the-Top Incentive Grants, Recovery Act Student Financial Assistance Cluster 84.010 84.395 U.S. Department of Health and Human Services Low-Income Home Energy Assistance Foster Care - Title IV-E Social Services Block Grant Children's Health Insurance Program Money Follows the Person Rebalancing Demonstration Block Grants for Prevention and Treatment of Substance Abuse Temporary Assistance for Needy Families Cluster Medicaid Cluster 93.568 93.658 93.667 93.767 93.791 93.959 U.S. Department of Homeland Security Homeland Security Grant Program 97.067 Various Research and Development Cluster 1The CFDA Number and Title of programs included within the respective clusters are identified in the Schedule of Expenditures of Federal Awards. Dollar threshold used to distinguish between Type A and Type B programs: Auditee Qualified as low-risk auditee? $30,000,000 No C-4 State of Georgia Schedule of Findings and Questioned Costs Section I - Summary of Auditor's Results For the Fiscal Year Ended June 30, 2014 SUMMARY OF FINDINGS AND QUESTIONED COSTS Financial Statement Findings Reported Under Government Auditing Standards State Organizational Unit Statewide Department of Community Health1 Finding Number 2014-054 2014-055 2014-056 2014-057 Finding Title Controls over Financial Statement Preparation Restatements of Prior Year Balances Accounts Payable and Other Accruals Federal Receivables and Cash Management Internal Control Impact Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Compliance Impact None None Nonmaterial Noncompliance Nonmaterial Noncompliance Page No. C-13 C-15 C-17 C-19 Department of Human Services 2014-058 Insufficient Bank Reconciliation Procedures Significant Deficiency Department of Labor 2014-059 Negative Accounts Receivable Department of Behavioral Health and Developmental Disabilities Board of Regents of the University System of Georgia 2014-060 Inadequate Journal Entry Documentation 2014-061 2014-062 Deficiencies in Controls over Capital Assets Deficiencies in Controls over Calculation of Benefits Payable Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Georgia Institute of Technology 2014-063 Inadequate Internal Controls over Research Labs Significant Deficiency Clayton State University 2014-064 Inadequate Accounting Controls Significant Deficiency Fort Valley State University 2014-065 Deficiencies in Controls over Financial Reporting Significant Deficiency Georgia College & State University 2014-066 Deficiencies in Controls over Capital Assets Significant Deficiency 1 The audit of this organizational unit was performed in whole or in part by other auditors. Nonmaterial Noncompliance C-21 None C-23 Nonmaterial Noncompliance C-25 None None None None None None C-27 C-29 C-31 C-33 C-35 C-37 C-5 State of Georgia Schedule of Findings and Questioned Costs Section I - Summary of Auditor's Results For the Fiscal Year Ended June 30, 2014 SUMMARY OF FINDINGS AND QUESTIONED COSTS Findings Relating to Federal Awards Federal Grantor U.S. Department of Agriculture State Organizational Unit Department of Education Finding Number Finding Title Noncompliance with 2014-001 FFATA Reporting Requirements Georgia State University Research Foundation, Inc.1 Columbus State University 2014-021 2014-022 2014-023 Failure to Comply with Special Contract Terms and Conditions Weaknesses in Logical Access IT General Controls Overpayment of Student Financial Assistance Internal Control Impact Compliance Impact Page No. Significant Deficiency Nonmaterial Noncompliance C-41 Significant Nonmaterial C-80 Deficiency Noncompliance Significant Deficiency None C-81 Significant Deficiency Nonmaterial Noncompliance C-82 U.S. Department of Education Fort Valley State University 2014-024 Return of Title IV Funds Weaknesses in Logical 2014-025 Access IT General Controls 2014-026 Excessive Cash Balances 2014-027 Overpayment of Student Financial Assistance 2014-028 Undocumented Cost of Attendance Budgets Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Nonmaterial Noncompliance None Nonmaterial Noncompliance Nonmaterial Noncompliance Nonmaterial Noncompliance C-84 C-86 C-87 C-88 C-90 Georgia Southern University Savannah State University Southern Polytechnic State University Failure to Comply with 2014-029 Federal Work-Study Earmarking Requirements 2014-030 Return of Title IV Funds 2014-031 2014-032 Calculation of Title IV Refunds Weaknesses in Logical Access IT General Controls 2014-033 Return of Title IV Funds 2014-034 Satisfactory Academic Progress Determinations Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Nonmaterial Noncompliance Nonmaterial Noncompliance Nonmaterial Noncompliance None Nonmaterial Noncompliance Nonmaterial Noncompliance C-91 C-92 C-94 C-95 C-96 C-98 C-6 State of Georgia Schedule of Findings and Questioned Costs Section I - Summary of Auditor's Results For the Fiscal Year Ended June 30, 2014 SUMMARY OF FINDINGS AND QUESTIONED COSTS Findings Relating to Federal Awards (continued) Federal Grantor State Organizational Unit Bainbridge State College Darton State College Finding Number 2014-035 2014-036 2014-037 2014-038 Finding Title Ineffective Logical Access Controls Inadequate Controls over Enrollment Reporting Weaknesses in Logical Access IT General Controls Overpayment of Student Financial Assistance 2014-039 Verification Process 2014-040 Return of Title IV Funds U.S. Department of Education (continued) Middle Georgia State College South Georgia State College 2014-041 2014-042 2014-043 2014-044 Weaknesses in IT General Controls Inadequate Control Procedures over Withdrawals Weaknesses in Logical Access IT General Controls Return of Title IV Funds West Georgia Technical College Columbus Technical College 2014-045 2014-046 2014-047 Weaknesses in Logical Access IT General Controls Inadequate Control Procedures over Withdrawals Ineffective Logical Access Controls 2014-048 Overpayment of Student Financial Assistance Internal Control Impact Material Weakness Material Weakness Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Material Weakness Material Weakness Compliance Impact Page No. None C-99 Nonmaterial Noncompliance C-100 None C-101 Nonmaterial Noncompliance Nonmaterial Noncompliance Nonmaterial Noncompliance C-102 C-104 C-105 None C-107 Nonmaterial Noncompliance C-109 None C-111 Nonmaterial Noncompliance C-113 None C-115 Nonmaterial Noncompliance C-117 None C-119 Nonmaterial Noncompliance C-121 C-7 State of Georgia Schedule of Findings and Questioned Costs Section I - Summary of Auditor's Results For the Fiscal Year Ended June 30, 2014 SUMMARY OF FINDINGS AND QUESTIONED COSTS Findings Relating to Federal Awards (continued) Federal Grantor U.S. Department of Education (continued) State Organizational Unit Lanier Technical College Central Georgia Technical College South Georgia Technical College Finding Number 2014-049 Finding Title Weaknesses in Logical Access IT General Controls 2014-050 Return of Title IV Funds 2014-051 2014-052 Weaknesses in Logical Access IT General Controls Weaknesses in Logical Access IT General Controls 2014-053 Return of Title IV Funds 2014-002 Accounts Payable and Other Accruals 2014-003 Federal Receivables and Cash Management U.S. Department of Health and Human Services Department of Community Health1 Department of Human Services Department of Behavioral Health and Developmental Disabilities Georgia State University Research Foundation, Inc.1 2014-004 2014-005 2014-006 2014-010 2014-011 2014-014 2014-015 2014-020 Documentation of Medicaid Provider Eligibility Verification and Documentation of Medicaid Eligibility Surveys to Monitor Facility Compliance with Provider Health and Safety Standards Noncompliance with FFATA Reporting Requirements Inadequate Monitoring of Subrecipients Inadequate FFATA Reporting Process Inadequate Controls Over Subrecipient Notification of Federal Awards Required Reports Not Filed or Not Submitted on Time Internal Control Impact Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Significant Deficiency Material Weakness Significant Deficiency Material Weakness Significant Deficiency Significant Deficiency Significant Deficiency Compliance Impact None Nonmaterial Noncompliance None None Nonmaterial Noncompliance Nonmaterial Noncompliance Nonmaterial Noncompliance Nonmaterial Noncompliance Nonmaterial Noncompliance Nonmaterial Noncompliance Nonmaterial Noncompliance Material Noncompliance Nonmaterial Noncompliance Nonmaterial Noncompliance Nonmaterial Noncompliance Page No. C-123 C-124 C-126 C-127 C-129 C-43 C-44 C-45 C-47 C-49 C-57 C-59 C-64 C-66 C-78 C-8 State of Georgia Schedule of Findings and Questioned Costs Section I - Summary of Auditor's Results For the Fiscal Year Ended June 30, 2014 SUMMARY OF FINDINGS AND QUESTIONED COSTS Findings Relating to Federal Awards (continued) Federal Grantor U.S. Department of Homeland Security State Organizational Unit Finding Number Finding Title Office of the Governor 2014-009 FFATA Reports Not Submitted Timely Internal Control Impact Significant Deficiency U.S. Department of Housing and Urban Development Department of Community Affairs1 2014-012 Incorrect Eligibility Determinations 2014-013 Incorrect Financial Data in CAPER Report None Material Weakness U.S. Department of Labor Office of the Governor 2014-007 2014-008 Inaccurate Financial Reports FFATA Subaward Reports Not Submitted Material Weakness Significant Deficiency U.S. Department of Transportation Department of Transportation 2014-016 2014-017 2014-018 2014-019 Inadequate Documentation of Certified Payroll Reviews FFATA Reports Not Submitted Timely Inadequate Internal Control over Special Reporting Noncompliance with Subrecipient Monitoring Requirements Significant Deficiency Significant Deficiency Material Weakness Material Weakness 1 The audit of this organizational unit was performed in whole or in part by other auditors. Compliance Impact Nonmaterial Noncompliance Material Noncompliance Material Noncompliance Material Noncompliance Nonmaterial Noncompliance None Nonmaterial Noncompliance Nonmaterial Noncompliance Material Noncompliance Page No. C-55 C-61 C-62 C-51 C-53 C-67 C-70 C-73 C-75 C-9 State of Georgia Schedule of Findings and Questioned Costs Section I - Summary of Auditor's Results For the Fiscal Year Ended June 30, 2014 SUMMARY OF FINDINGS AND QUESTIONED COSTS Summary of Known Questioned Costs Federal Grantor State Organizational Unit Finding Number Program or Cluster Name Known1 Questioned Costs Columbus State University 2014-023 2014-024 Student Financial Assistance Cluster Student Financial Assistance Cluster $8,062 $14,559 Fort Valley State University 2014-027 2014-029 2014-030 Student Financial Assistance Cluster Student Financial Assistance Cluster Student Financial Assistance Cluster $10,143 $8,088 $5,131 Savannah State University 2014-033 Student Financial Assistance Cluster $13,601 2014-038 Student Financial Assistance Cluster 2,722 U.S. Department of Education Darton State College Middle Georgia State College South Georgia State College West Georgia Technical College Columbus Technical College Lanier Technical College South Georgia Technical College 2014-039 2014-040 2014-042 2014-044 2014-046 2014-048 2014-050 2014-053 Student Financial Assistance Cluster Student Financial Assistance Cluster Student Financial Assistance Cluster Student Financial Assistance Cluster Student Financial Assistance Cluster Student Financial Assistance Cluster Student Financial Assistance Cluster Student Financial Assistance Cluster $150 $2,974 $204,059 $1,498 $1,192 $7,025 $911 $1,749 Total Known Questioned Costs $281,864 1 Circular A-133 defines questioned costs as costs that are questioned by the auditor because of an audit finding (1) that resulted from a violation or possible violation of a provision of a law, regulation, contract, grant, cooperative agreement, or other agreement or document governing the use of federal funds; (2) for which the costs, at the time of the audit, are not supported by adequate documentation; or (3) for which the costs incurred appear unreasonable and do not reflect the actions that a prudent person would take in the circumstances. The findings above also describe any likely questioned costs in the accompanying Schedule of Findings and Questioned Costs. When evaluating the effect of questioned costs on the opinion on compliance, both known questioned costs and the best estimate of total costs questioned (likely questioned costs) are considered. C-10 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 TABLE OF CONTENTS ENTITY NUMBER1 STATE ORGANIZATIONAL UNIT PAGE NUMBER Statewide.......................................................................................................................... C-13 419 Department of Community Health ................................................................................... C-17 427 Department of Human Services......................................................................................... C-21 440 Department of Labor......................................................................................................... C-23 441 Department of Behavioral Health and Developmental Disabilities .................................... C-25 472 Board of Regents of the University System of Georgia...................................................... C-27 Colleges, Universities and Foundations 503 Georgia Institute of Technology ................................................................................... C-31 528 Clayton State University .............................................................................................. C-33 533 Fort Valley State University ......................................................................................... C-35 536 Georgia College & State University ............................................................................. C-37 This section presents findings related to the financial statements, including material weaknesses or significant deficiencies in internal control over financial reporting and noncompliance and other matters that are required to be reported in accordance with Government Auditing Standards. Financial statement findings are presented by State organizational unit and control category. 1The entity number represents the control number that was assigned to each organizational unit of the State Reporting Entity. C-11 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 STATEWIDE FINDINGS 2014-054 Controls over Financial Statement Preparation Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) General Ledger Cash, Investments and Investment Related Activity Revenues and Receivables Expenses/Expenditures and Liabilities Equity and Financial Statement Reconciliation Financial Reporting and Disclosure Significant Deficiency None The State Accounting Office (SAO) does not have adequate internal controls to prevent and detect errors in the financial information used to compile the financial statements, including note disclosures. Criteria: SAO management is responsible for the preparation of the State's financial statements in accordance with generally accepted accounting principles (GAAP), as well as maintaining the policies and procedures regarding the financial accounting system (TeamWorks). SAO's internal controls over GAAP financial reporting should include policies and procedures to ensure information is obtained and communicated as part of the year-end reporting process. Internal controls should also include procedures to properly record transactions in TeamWorks. Condition: Preparation of the Comprehensive Annual Financial Report (CAFR) involves obtaining year-end GAAP packages from entities included in the State reporting entity which are used to post journal entries. This practice, combined with the many sources of information and the extent of modification necessary to such information, results in a financial reporting process that continues to be highly complex and manual in nature, and therefore, susceptible to errors and delays. SAO and other State entities do not have adequate controls to prevent and detect errors in the financial information used to compile the financial statements. SAO is responsible for the statewide Accounting Policy Manual. Many sections have been developed and implemented; however, there are still areas that remain unaddressed. During our review of the State's financial statements prepared by SAO, the following items were noted: SAO does not have adequate year-end processes in place to ensure accurate financial reporting of accounts payable and receivable accruals. We examined documentation for expenditures charged subsequent to June 30, 2014 and noted 180 vouchers totaling $18.1 million that should have been recorded as obligations for fiscal year 2014. In addition, entries are not recorded to accrue receivables and the related allowance for uncollectibles at year-end resulting in the probability that accounts receivable, fund balance/net position, and revenues are misstated. The Department of Transportation inaccurately recorded certain cash receipts and disbursements between opinion units. An adjustment of $284.2 million was proposed and recorded. Interagency receivables and payables were misstated and improperly recorded in the financial statements. An adjustment of $24.6 million was proposed but not recorded. C-13 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 The Endowment Note was incomplete and missing required disclosures. Our review revealed that the following required disclosures were missing: the amounts of net appreciation on investments of donor-restricted endowments that are available for authorization for expenditure, and how those amounts are reported in net position; the state law regarding the ability to spend net appreciation; and the policy for authorizing and spending investment income, such as a spending-rate or total-return policy. Certain details for significant entities were added to the note for Georgia Institute of Technology and the University of Georgia in the amounts of $7.3 million and $7.8 million, respectively. Cause: SAO's review process did not include obtaining all relevant, significant information from each entity within the State reporting entity to ensure that all significant information was included in the financial statements and the required note disclosures. The timing and complexity in nature of the preparation process does not allow adequate time for analysis and review before submission to auditors and does not lend itself to complete, accurate financial statements. Effect or Potential Effect: In the preparation of the CAFR, SAO may not prevent or detect financial statement misstatements and disclosure omissions in a timely manner. For the current year, multiple significant adjustments were needed and other misstatements were noted for the financial statements. Recommendation: We recommend SAO, as part of internal control over the preparation of financial statements, enhance comprehensive preparation procedures to ensure that the financial statements are complete and accurate. The procedures should include requesting additional information from all entities as part of the year-end reporting packages to ensure completeness and accuracy of the financial statements and developing streamlined procedures that will require fewer manual processes. In addition, SAO should strengthen, complete and more fully develop the State's Accounting Policy Manual. Views of Responsible Officials and Corrective Action Plans: SAO management agrees that our internal controls can be enhanced. More specifically, management intends to implement the following changes in the FY2015 reporting cycle to address specific items in this finding: Create a new year-end form to collect information on unrecorded assets and liabilities. Update year-end checklists to ensure the interagency receivable/payable item is addressed, and add steps to review unusual negative balances. SAO will continue to hold semi-weekly CAFR training for its staff. Management will broaden the topics covered in these training sessions to include addressing areas of concern identified in this finding. SAO will revisit the current plan for updating to the Accounting Policy Manual. Implementation Date: December 31, 2015 Contact Person: Kris Martins, Director Statewide Accounting & Reporting Telephone: 404-463-1528; E-mail: kmartins@sao.ga.gov C-14 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 2014-055 Restatements of Prior Year Balances Control Category: Internal Control Impact: Compliance Impact: General Ledger Capital Assets Expenses/Expenditures and Liabilities Equity and Financial Statement Reconciliation Financial Reporting and Disclosure Significant Deficiency None The State Accounting Office (SAO) reported several prior period adjustments totaling $856.2 million to correct prior year errors. Criteria: The State is required to maintain a system of controls over the preparation of financial statements in accordance with generally accepted accounting principles (GAAP). State internal controls over GAAP financial reporting should include adequately trained personnel with the knowledge, skills and experience to prepare GAAP-based financial statements and include all disclosures as required by the Governmental Accounting Standards Board (GASB). In addition, internal controls over financial reporting should be designed to allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements of the financial statements on a timely basis. Condition: SAO identified and recorded several prior period adjustments to the State's financial statements. The need to adjust prior period financial statements shows that the prior period's financial reporting process had some deficiencies, which increased the risk that the current period's process could allow similar errors to occur without detection. We adjusted our audit procedures to address this increased risk and highlighted the prior period adjustments in our audit opinion. The prior period adjustments corrected the following errors in prior year financial statements: SAO reduced by $733.8 million the amount it had previously reported for construction in progress balances to remove an estimate of net capital assets at various entities relating to the implementation of GASB 34. The remaining adjustments were recognized by State reporting entities primarily related to capital lease liabilities and capital assets. Cause: In discussions with management, the significant restatement to construction in progress balances occurred due to the lack of sufficient documentation regarding the initial entry. Restatements by other reporting entities resulted from errors and adjustments discovered during the preparation of the current year financial statements. Effect or Potential Effect: The need for prior period adjustments can raise uncertainties as to the reliability of the State's financial information being presented. Recommendation: We recommend that SAO and other State entities strengthen their internal controls by conducting sufficient reviews of financial data or transactions that resulted in prior period adjustments to ensure the State prepares accurate financial statements for the current reporting period. C-15 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 Views of Responsible Officials and Corrective Action Plans: SAO believes the adjustment recorded in FY2014 related to the construction in progress balances was an isolated incident. SAO places a high value on our review processes to ensure our financial statements are not materially misstated. In 2014, SAO placed additional emphasis on accurate preparation and review of CAFR conversion entries, and it was during this process that this item was discovered. For the remaining adjustments, as data from State organizations is the primary source of CAFR data, SAO will work with State organizations to ensure they are aware of the importance of providing accurate and timely information on their year-end forms packages. SAO will also consider providing additional communications and/or training to State organizations as needed for a particular form or area of concern that has historically caused recurring restatements. Implementation Date: December 31, 2015 Contact Person: Kris Martins, Director Statewide Accounting & Reporting Telephone: 404-463-1528; E-mail: kmartins@sao.ga.gov C-16 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 DEPARTMENT OF COMMUNITY HEALTH1 2014-056 Accounts Payable and Other Accruals Control Category: Internal Control Impact: Compliance Impact: Expenses/Expenditures and Liabilities Significant Deficiency Nonmaterial Noncompliance Criteria: The Department of Community Health's management is responsible for ensuring costs associated with payment obligations are recorded promptly when incurred, and reported accurately in the financial statements as well as in the schedule of expenditures of federal awards. An account payable exists when the Department of Community Health has benefited from the delivery of goods or services and the related obligation remains unsatisfied. Condition: Management of the Department of Community Health provided us with a detail listing of liabilities supporting the accounts payable and other accruals reported by the Department of Community Health at June 30, 2014. As a result of our audit procedures, we identified certain obligations which were not included within the detail and therefore excluded from the reported balances of the Department of Community Health at year end. Cause: The Department of Community Health did not adequately evaluate amounts paid in the months of September through October of 2014 to determine if they properly recorded a liability for the delivery of goods or services during fiscal year 2014. This appears to have occurred primarily due to miscommunication as to the scope of the requested detail. Effect or Potential Effect: An adjustment of approximately $23.7 million was required to properly state accounts payable and other accruals as well as the related expense. Recommendation: In an effort to ensure the Department of Community Health's reported obligations are always accurately stated, we recommend management implement a process which includes a system of controls intended to capture relevant information as to when an obligation has been incurred and when such an obligation has been satisfied via payment. The intended purpose of such controls is to identify liabilities which should be reflected in the Department of Community Health's accounts payable and other accruals. Additionally, we recommend the Department of Community Health establish written closing processes and provide training to employees that reinforces its accrual policies in order to ensure that liabilities are properly identified and recorded at the point of incurring the obligation. Views of Responsible Officials and Corrective Action Plans: The Department of Community Health concurs with this finding. The Department of Community Health acknowledges the deficiencies identified in promptly recording payments and accurately reporting obligations in the financial statements. The Department of Community Health will focus on the following areas to ensure this from reoccurring: Review all invoices when received for the date services or goods were rendered. 1 The audit of this organizational unit was performed by other auditors. C-17 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 Develop and implement procedures for supplying accrual information to the Federal Reporting Staff (FRS), to include notifying FRS when invoice is initially received. Develop and implement procedures for year-end close to identify and properly record all relevant payment obligations, subsequent payments and all liabilities that should be included in accruals. Provide training Contracts and Accounts Payable staff involved in the yearend close/accrual period on the financial statement preparation process as it relates to their respective area. Review open encumbrances and communicate with the program areas to ensure the accurate and timely recording of obligations. Place updated procedures in a centrally and easily accessible location for everyone's use. C-18 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 2014-057 Federal Receivables and Cash Management Control Category: Internal Control Impact: Compliance Impact: Revenues and Receivables Significant Deficiency Nonmaterial Noncompliance Criteria: The Department of Community Health's management is responsible for ensuring that receivables from the federal government and unearned federal award amounts are reported accurately in the financial statements and properly reconciled to supporting documentation. Condition: Management of the Department of Community Health provided us with a reconciliation of federal receivables as initially reported in the June 30, 2014 financial statements. As a result of our audit procedures, we identified adjustments which needed to be made to the reconciliation, as well as adjustments necessary to properly state the June 30, 2014 reported balances. Cause: Historically, management has not always drawn funds from federal grant awards based directly upon expenditures incurred. Over the course of several years, management of the Department of Community Health overdrew funds available from the Medicaid Administration portion of federal grant awards. While the Department of Community Health had adequate expenditures under the Medicaid Program Services (Benefits) portion of the federal award, the Centers for Medicaid and Medicare Services (CMS) does not allow funds drawn from the Medicaid Administration portion of the Department of Community Health's federal grant awards to be used to satisfy expenditures related to the Medicaid Program Services (Benefits) portion of its federal grant awards. The amount of overdrawn federal funds approximated $23 million and was not reflected in the Department of Community Health's federal unearned revenue. Effect or Potential Effect: An adjustment of approximately $23 million was required to properly increase receivables and increase the Department of Community Health's federal unearned revenue. Additionally as a result of our procedures, an error in the financial statement journal entries was identified and management was required to reverse the entry in order to accurately state the Department of Community Health's federal receivable. Management was able to reconcile, within an immaterial difference, the federal receivable balance reported in the Department of Community Health's financial statements; however, the Medicaid Program Services (Benefits) and Medicaid Administration funding sources within the reconciliation had variances of approximately ($13 million) and $17 million, respectively. Recommendation: We understand management has now implemented procedures which base the drawdown request on federal funds directly to expenditures incurred. We further understand management has engaged an outside party to assist with the investigation and reconciliation of certain amounts historically drawn down from and applicable to federal awards. In addition to these measures, we recommend management: Regularly reconcile federal draws and the related general ledger balances throughout the year and timely investigate and resolve any variances between funding source draws and the supporting expenditures (Medicaid Program Services and Medicaid Administration) identified during these reconciliations; C-19 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 Closely monitor federal draws during the year for potential overdrawn funds in certain categories of expenditures. If any such variances are identified, management should consider whether any adjustments are needed to properly state the general ledger balances; Implement a process which includes a careful review by an individual outside of the reconciliation process. The reviewer should carefully consider each component of the reconciliation to determine its reasonableness; and, Establish written procedures documenting the reconciliation process and provide training to new employees performing this reconciliation. Such training should include an explanation of not only the procedures to be performed in the reconciliation, but the rationale for the inclusion or exclusion of certain items in the reconciliation. Views of Responsible Officials and Corrective Action Plans: The Department of Community Health concurs with this finding. The Department of Community Health acknowledges that there have been deficiencies in the process of reconciling the receivables from the federal government and the following actions will be taken to improve the reconciliation process for the federal receivable account: The Federal draws are currently reconciled on a weekly, monthly, and quarterly basis for the general ledger cash accounts and expense accounts. Any discrepancies between the expenditures from the general ledger and the amounts drawn by funding sources are addressed with the reconciliations. Beginning with FY2015, the receivables from the federal government will be reconciled and monitored on a monthly basis. Reconciliations will be completed on a quarterly basis to identify any overdrawn or underdrawn expenditures. Reconciliations will occur to analyze the expenditures reported on the CMS 64 report to the actual expenditures drawn. Management will review the federal receivable reconciliations on a monthly basis and will meet to discuss the reconciling items. Management will determine if any adjustments are needed to accurately state the general ledger balances. The Department of Community Health will implement the policies and procedures for the federal reconciliations by December 31, 2014. The policies and procedures will be communicated to all financial services staff, and training will be provided to ensure that all staff understands the transaction flow for the federal receivable general ledger accounts. C-20 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 DEPARTMENT OF HUMAN SERVICES 2014-058 Insufficient Bank Reconciliation Procedures Control Category: Internal Control Impact: Compliance Impact: Repeat of Prior Year Findings: Cash, Investments and Investment Related Activity Significant Deficiency Nonmaterial Noncompliance FS-427-13-04, FS-427-12-08 The Department of Human Services (Department) did not adequately reconcile various bank accounts. Criteria: Under the statutory requirements of the State, the Department is responsible for establishing and maintaining internal control designed to provide reasonable assurance of compliance with applicable laws and regulations and statewide policies and procedures. The statewide Bank Reconciliation Policy (CM-100008) and Check Escheatment Policy (CM-100006) establish requirements for performing bank reconciliations and escheating checks. The Bank Reconciliation Policy requires the Department to perform monthly reconciliations for all bank accounts and to investigate book reconciling items and record adjusting book entries within the same month bank reconciliations are completed. The policy also requires all cash related transactions to be recorded by fiscal year end. The Check Escheatment Policy requires the Department to escheat all stale dated checks over 180 days by entering a manual adjusting entry to debit the appropriate cash account and credit the Funds Held for Others - Checks Uncashed/Unclaimed liability account (262002). Condition: As part of our review of the bank reconciliation process, we followed up on the Department's efforts to implement their corrective action plans for prior year findings FS-427-13-04 and FS-427-12-08. In these prior year findings, we reported that the Department did not adequately reconcile its bank accounts. In response to our recommendations to improve internal control over the bank reconciliation process, the Department developed new policies and procedures to provide detailed guidance on performing, documenting and reviewing monthly bank reconciliations. These new policies and procedures also require monthly meetings between Bank Reconciliation staff and Office of Financial Services staff to improve communication and timely resolution of book reconciling items. Implementation of the new bank reconciliation policies and procedures began with the Operating account in May 2014. Full implementation of the policies and procedures on all other accounts did not occur until fiscal year (FY) 2015. Consequently, we continued to identify instances where bank accounts were not adequately reconciled during FY 2014. We reviewed the bank reconciliations and supporting documentation, including bank statements, outstanding checklists, cash receipts and disbursements journals and general ledger reports, for the following accounts: Operating, Child Support Recovery (New), Payroll, Vital Records Refund, Public Assistance, Child Support Recovery (Old), Revenue Collections, WIC, Decentralized Trust Funds, and Vocational Rehabilitation. Our review revealed that the Department had not posted adjusting entries as of the fiscal year end for book reconciling items totaling $11,986,537 (for all accounts combined). The book reconciling items on the June 2014 bank reconciliations dated as far back as September 2009. In addition, our review of the outstanding checklists revealed that the Department was not up to date on posting book entries to escheat stale dated checks over 180 days. The outstanding checklists for June 2014 included 11,448 checks, totaling to $1,564,495 (for all accounts combined), that were outstanding for more than 180 days. We did note, however, that the Department recorded a manual adjusting entry during the month of June to move over 1,600 C-21 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 uncashed checks over 180 days from the Operating account to the Funds Held for Others - Checks Uncashed/ Unclaimed liability account. Cause: The Department did not have sufficient bank reconciliation procedures in place during FY 2014. As previously discussed in the condition, the Department's corrective action plans were not fully implemented until FY 2015. In addition, the Department indicated that past staff turnover contributed to the buildup of old book reconciling items. Effect or Potential Effect: Insufficient bank reconciliation procedures increase the risk of misstatements in the financial statements, including misstatements due to fraud, and possible misappropriation of assets. Recommendation: We recommend the Department continue its efforts to improve internal control over the bank reconciliation process, make adjusting book entries to correct all outstanding book reconciling items, and escheat checks within the required timeframe. We also recommend the Department continue to monitor the performance and results of its new bank reconciliation procedures to ensure that they are operating effectively and being followed and documented by staff. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. DHS has established a process to complete bank reconciliations and address current outstanding reconciling items in compliance with state policy. The on-going challenge continues to be the extensive research required to resolve and clear historical reconciling items. DHS will continue its efforts to research and cleanup historical reconciling items. As with bank reconciliations, a process is now in place to escheat checks outstanding for 180 days in compliance with State policy. The on-going challenge continues to be completing the process required to escheat checks outstanding from our historical outstanding items. Estimated Completion Date: December 31, 2014 Contact Person: Bill Zisek, Director, Office of Financial Services Telephone: 404-657-5605; E-mail: bill.zisek@dhs.ga.gov C-22 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 DEPARTMENT OF LABOR 2014-059 Negative Accounts Receivable Control Category: Internal Control Impact: Compliance Impact: Repeat of Prior Year Finding: Expenses/Expenditures and Liabilities Financial Reporting and Disclosure Equity and Financial Statement Reconciliations Significant Deficiency None FS-440-13-01 Negative accounts receivable shown on the general ledger of the Department of Labor (DOL) were incorrectly shown as deferred revenue on DOL's financial statements for fiscal year (FY) 2014. Criteria: According to generally accepted accounting principles (GAAP), deferred revenue result from receiving money for goods or services which have not yet been delivered. According to the GAAP's principles for revenue recognition, deferred revenue should be recorded as a liability until the goods or services are delivered, at which time it is converted into revenue. The State of Georgia Accounting Procedures Manual defines deferred revenue as federal and other revenues received in advance of being earned. Condition: Negative accounts receivable balances of $6,186,508.92 were shown on DOL's financial statements for FY 2014 as deferred revenues. In addition, while revenues and expenditures of DOL were correct in total, amounts by program were misstated. Cause: DOL records certain rental and other maintenance costs, technology costs, and printing costs in special allocation general ledger accounts and then allocates these costs to the applicable fund ledgers. After these intra-departmental cost allocations were made, reductions were made to the expenditures recorded in the special allocation accounts, which resulted in negative expenditure balances. These negative balances were not allocated to the applicable fund ledgers. DOL then applied its standard revenue recognition process, which records revenues based on expenditures incurred. Because there were negative expenditures in the allocation ledgers, negative revenues and negative accounts receivable were recorded. DOL then classified the negative accounts receivable as deferred revenue on its FY 2014 financial statements. Effect or Potential Effect: Because costs were not recorded, adjusted, and allocated correctly, deferred revenues were overstated on the FY 2014 financial statements. Recommendation: We recommend DOL improve its internal controls over cost recording, adjusting, and allocating to ensure that costs are correctly recorded before allocation and that any necessary adjustments to costs are properly allocated. DOL should improve controls over its revenue recognition process to ensure that revenues are accrued and accounts receivable are recorded only in fund ledgers where revenues and expenditures should be recorded. In addition, C-23 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 DOL should improve its controls over financial statement preparation to ensure that intra-departmental transactions are properly recorded and that financial statement balances are accurate. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. The Department has implemented procedures to ensure that revenues are accrued and receivables recorded only in fund ledgers where revenues and expenditures are reported. In Fiscal year 2014, the Department was able to reduce this balance by 36%. Our plan was to fully eliminate this balance however critical team members and subject matter experts have been dedicated to the transition of the financial system to TeamWorks which has greatly limited our available human resources. Consequently, the department plans to reduce the balance of these accounts to zero by the close of federal fiscal year 2015. Estimated Completion Date: September 30, 2015 Contact Person: John Williams, Accounting Director Telephone: (404) 232-3577; E-mail: john.williams@gdol.ga.gov C-24 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 DEPARTMENT OF BEHAVIORAL HEALTH AND DEVELOPMENTAL DISABILITIES 2014-060 Journal Entry Documentation and Subrecipient Monitoring Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) Expenses/Expenditures and Liabilities Significant Deficiency Nonmaterial Noncompliance The Department of Behavioral Health and Developmental Disabilities (Department) made adjusting journal entries that could not be reconciled to the source documentation supporting the original transactions. Additionally, these journal entries resulted in noncompliance with certain Subrecipient Monitoring requirements. Criteria: Under the statutory requirements of the State, the Department is responsible for establishing and maintaining internal control designed to provide reasonable assurance of compliance with applicable laws and regulations and statewide policies and procedures. A joint policy on Journal Entry Documentation was issued by the Office of Planning and Budget and the State Accounting Office, policy number 4-8-1. This policy requires documentation to be maintained for all adjustments posted during a fiscal year (especially as a part of year-end closing procedures) that allows for the verification of the adjusted transaction to the source documentation supporting the original transaction. The documentation should include, but is not limited to, analysis identifying original deposit ID's, purchase orders, voucher ID's or other relevant identifying reference information and justification for the adjusting journal entry. Further, the State's Accounting Policy Manual prescribes documentation requirements for all transactions. Under these requirements, transactions must be supported by documentation that is complete and accurate and must allow a transaction to be traced from the source documentation, through its processing, to the financial reports. These requirements apply to transactions entered directly into an accounting system, as well as those initially entered and processed in an organization subsystem that are transmitted through an automated interface. All documentation is required to be readily available for examination. Condition: During our examination of documentation maintained by the Department for 54 journal entries, we found seven journal entries with inadequate documentation. These journal entries rerated a total of $30.8 million in expenditures between fund sources on the general ledger. While the documentation for each of the seven journal entries provided detail of expenditure transactions that were eligible to be rerated, the total for these transactions did not agree with the journal entry total. Consequently, the Department could not identify which specific transactions were being adjusted. Additionally, we found that the Department did not notify its subrecipients of federal award information when adjusting journal entries were made that changed the funding source of their contacts from State to federal. During our examination, we identified a total of $9.3 million in State funded contract expenditures that were reallocated via journal entry to fund sources designated for the Social Service Block Grant (SSBG) program. Under these contracts, funds were passed through to subrecipients that provided social services to State residents. As the pass-through entity, the Department is required to inform subrecipients of the federal award information (i.e., CFDA title and number; award name and number; and name of federal awarding agency) and applicable compliance requirements. The Department is also required to report the amount of federal funds passed through to C-25 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 subrecipients in its Schedule of Expenditures of Federal Awards (SEFA). We found that the Department did not comply with these requirements when it reallocated contract expenditures between State and federal fund sources. Cause: The Department did not fully adhere to its existing internal control procedures when documenting adjusting journal entries that reallocated expenditures between fund sources. In addition, the Department did not have policies and procedures in place to notify subrecipients of changes to the funding source of their contracts, including all applicable federal award information and compliance requirements, and to ensure that all federal funds passed through to subrecipients were reported in the SEFA. Effect or Potential Effect: Inadequate journal entry documentation makes following transactions through the accounting system much more difficult and could increase the risk of fraud or material errors going undetected. Additionally, changing the funding source of contracts through journal entries without properly notifying subrecipients may result in federal funds being expended for unallowable purposes and subrecipients not properly administering federal programs and reporting all federal expenditures in their SEFA. Recommendation: We recommend the Department improve controls over adjusting journal entries to ensure that adequate documentation is provided for each journal entry, including the original source documentation of each entry. Details and totals on supporting documentation must agree with the amounts on the journal entry. The Department should also establish procedures to limit the use of journal entries. Situations where adjusting journal entries are appropriate are to correct errors that are unusual in nature or to record transactions that cannot be recorded through other normal processing cycles. Furthermore, we recommend the Department implement policies and procedures to ensure subrecipients are properly notified of any changes to their contracts and all applicable federal award information and compliance requirements. The Department should also review its procedures for reporting federal expenditures, and make changes, as needed, to ensure that all amounts passed-through to subrecipients are properly reported in the SEFA. Views of Responsible Officials and Corrective Action Plans: The Department concurs with the audit finding. However, the Department believes that adequate controls are in place to ensure that the entire population of transactions from which the sampled transactions were selected, were in compliance with federal requirements, therefore mitigating the need to identify specific transactions to ensure compliance. The Department will develop new procedures and practices which will allow us to identify, at the transaction level, those expenditures which have been re-rated through the use of adjusting journal entries, from state to federal funding. The Department will develop policies, procedures and practices to address the federal and sub-recipient requirements when contract obligations/expenditures are reallocated from state to federal fund sources via adjusting journal entry. Estimated Completion Date: June 30, 2015 Contact Person: Robert Dorr, CAE Telephone: 404-232-1637; E-mail: Robert.Dorr@dbhdd.ga.gov C-26 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 BOARD OF REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA 2014-061 Deficiencies in Controls over Capital Assets Control Category: Internal Control Impact: Compliance Impact: Capital Assets Financial Reporting and Disclosure Significant Deficiency None Capital asset activity recorded by the University System Office contained significant errors and omissions. Criteria: The Board of Regents' Business Procedures Manual Section 11.4 Mandatory Physical Equipment Inventory Requirements states in part, "All institutions within the University System of Georgia must conduct a mandatory physical equipment inventory annually. The results of this inventory will be updated into the equipment inventory systems utilized by the institution to satisfy state reporting requirements." The University System Office should also maintain capital asset records in accordance with capitalization guidelines and instructions provided in Section 7 of the Board of Regents' Business Procedures Manual. Further, a system of internal control over financial reporting does not stop at the general ledger. Management is responsible for implementing a system of internal control over the preparation of financial statements prepared in accordance with generally accepted accounting principles (GAAP). Condition: The following deficiencies were noted during our review of capital assets and GAAP basis financial statements: 1. The University System of Georgia did not perform a complete physical inventory of equipment items during the fiscal year. A sample of 27 equipment items revealed the following deficiencies: a. The asset location was not properly updated within the accounting system for 15 items. b. Two items could not be located. c. The asset tag was not properly attached to one item located during the sample. 2. A review of current year capital asset activity revealed that an administrative review and approval was not performed over several post-closing adjustments related to capital asset activity, which resulted in the following errors. a. Proceeds from the sale of capital assets were inappropriately netted with purchases of capital assets on the Statement of Cash Flows in the amount of $2,113,650. b. Georgia State Financing and Investment Commission activity of $124,849 was inappropriately included as purchases of capital assets on the Statement of Cash Flows. c. Net capital assets of $2,945,607 were reported as current year additions. However, these items should have been recorded as capital assets in the prior year. d. The University System Office made an adjustment of $2,461,068 in error which netted additions and deletions reported in Note 6 of the Notes to the Financial Statements. C-27 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 Cause: In discussing these issues with University System Office management, deficiencies related to the physical inventory of equipment occurred as a result of turnover of personnel within Business Services. Errors related to post-closing adjusting entries, cash flows, and cut-off and completeness of activity were attributable to deficiencies in the design of the financial statement preparation process. Controls were not designed appropriately to ensure that the financial statements and post-closing adjusting entries were review by someone other than the preparer. Effect or Potential Effect: Failure to accurately record, maintain and monitor capital assets could result in potential misappropriation of assets. In addition, misrepresentation of the University System Office's financial position, results of operations and cash flows could occur. Recommendation: The University System Office should review the accounting controls and procedures currently in place, identify weaknesses, and design and implement procedures necessary to strengthen controls over the preparation of the financial statements and maintenance of capital asset records. This should include, but not be limited to, a physical inventory of equipment performed annually and an administrative review and approval of the financial statements and post-closing adjusting entries. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The University System Office acknowledges that sufficient controls and procedures were not in place for the preparation of the annual financial statements as related to capital assets due to transitions in personnel and related duties. The University System Office is currently reviewing and reassigning job duties to ensure that capital asset activity including additions, retirements and transfers are properly reflected on the financial statements. The University System Office is also researching methods to gain efficiencies in maintenance and performance of equipment inventory to ensure that annual physical equipment inventory is performed in a timely manner. Contact Person: Kristi Fuss, Controller Telephone: (404) 962-3224; E-mail: Kristi.Fuss@usg.edu C-28 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 2014-062 Deficiencies in Controls over Calculation of Benefits Payable Control Category: Internal Control Impact: Compliance Impact: Expenses/Expenditures and Liabilities Significant Deficiency None The University System Office improperly calculated the liability for claims that were incurred but not yet reported (IBNR). Criteria: The University System Office management is responsible for designing internal control procedures for accumulating relevant, sufficient and reliable data on which to base estimates. There should be an adequate review of the sources of relevant factors, the development of assumptions, reasonableness of assumptions and resulting estimates, consideration of the need to use the work of specialists and consideration of changes in previously established methods to arrive at accounting estimates. Condition: A review of the IBNR calculation revealed that an administrative review and approval was not performed related to the estimate, which resulted in the following errors. 1. A duplication of pharmacy claims and other mathematical errors occurred which resulted in an overstatement of benefits payable reported on the Statement of Net Position and Statement of Fiduciary Net Position of $4,511,289 and $5,691,124, respectively. Adjustments were made to the financial statements to correct this error. 2. The amounts included in the reconciliation of total estimated claims liabilities reported in Note 12 of the Notes to the Financial Statements were calculated incorrectly. Adjustments were made to the Note to the Financial Statements to correct this error. Cause: In discussing these issues with University System Office management, these errors were attributable to deficiencies in the design of controls related to estimating the claims IBNR liability. Controls were not designed appropriately to ensure that the estimate was review by someone other than the preparer. Effect or Potential Effect: Failure to accurately record the IBNR liability has resulted in significant misstatements to the financial statements for the University System Office. Recommendation: The University System Office should review the accounting controls and procedures currently in place, identify weaknesses, and design and implement procedures necessary to strengthen controls over the calculation of the IBNR liability. This should include, but not be limited to, an administrative review and approval of the IBNR calculation. C-29 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The University System Office is currently reviewing controls and procedures to ensure that activity reflected on the annual financial statements is properly calculated, recorded and reviewed. The University System Office is reassigning fiscal year accounting duties to ensure that a thorough review of the annual financial statements is performed by an accounting manager who is not involved in the development of the annual financial report. Contact Person: Kristi Fuss, Controller Telephone: (404) 962-3224; E-mail: Kristi.Fuss@usg.edu C-30 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 GEORGIA INSTITUTE OF TECHNOLOGY 2014-063 Inadequate Internal Controls over Research Labs Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) Significant Deficiency None An internal audit over the Advanced Concepts Laboratory (ACL) within Georgia Tech Research Institute (GTRI) noted the intentional circumvention of established procedures and compliance with GTRI and Georgia Institute of Technology requirements. Criteria: The Institute's management is responsible for designing, maintaining and monitoring procedures and requirements over the revenues and expenses associated with GTRI to provide reasonable assurance that transactions are valid and are in line with the Institute's objectives. Condition: Several issues were noted associated with the ACL and GTRI within the internal audit, including the following: The audit revealed that when purchasing concerns were raised regarding proper procedures or practices within the ACL and other GTRI labs, the accounting and finance staff were not supported by lab and/or senior GTRI management. Some researchers claimed that purchases were for "classified" contracts to deter the audit, accounting and financial oversight. Conflicts of Interest as prescribed by Institute policy 5.6.4 Disclosure of Real or Potential Conflicts of Interest were intentionally not disclosed by employees. ACL was not following GTRI's policies for the use of overages resulting from Firm-Fixed Price contracts. The Internal Audit findings noted that the majority (90%) of the unallowable cost on sponsored research occurred prior to the fiscal year ended June 30, 2014. Questioned Cost: Total unallowable cost of $518,025 was discovered, which occurred during fiscal years 2009 through 2014. Total unallowable cost is considered immaterial to the financial statements. Cause: In discussing these conditions with Institute personnel, they stated that there was an absence of appropriate support, tone and messaging related to compliance, contributing to an environment in which various "red flags" for malfeasance were not adequately addressed. Effect: Without the requisite managerial support for satisfactory controls and procedures in place at GTRI, the Institute placed itself in a position where misappropriation of assets occurred. Recommendation: At the time of issuance of the audit report, Institute management has implemented additional controls to further mitigate risk in the areas identified, including changes in reporting structures and multiple changes in personnel. C-31 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 Views of Responsible Officials and Corrective Action Plans: Management concurs with this finding and recommendation. The issues noted were initially identified through the Institute's system of financial controls and principle-based accountability standards. Management has since engaged in an aggressive and proactive approach to improve processes related to the management and oversight of sponsored programs. Additional controls have been implemented to mitigate risk in the areas identified including the development of new policies, changes in reporting structures and multiple changes in personnel. Corrective actions noted in the internal audit report outline specific measures that are being implemented on schedule and as planned. Action steps related to the "Condition" noted herein will be completed by June 30, 2015. Contact Person: Dr. Jeffrey F. Scott, Senior Vice President for Administration and Finance Telephone: 404-385-3868; E-Mail: jeff.scott@business.gatech.edu C-32 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 CLAYTON STATE UNIVERSITY 2014-064 Inadequate Accounting Controls Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) Significant Deficiency None The University failed to provide adequate documentation to support quarterly reconciliations of subsidiary modules. Criteria: The University should reconcile subsidiary modules in accordance with guidelines and instructions provided in Section 1.7 of the Board of Regent's Business Procedure Manual. Condition: The audit revealed inadequate documentation to support the quarterly reconciliation of the activity in the subsidiary modules of the financial account system as it relates to accounts payable and expense, accounts receivable and revenue, employee compensation, purchasing and encumbrances and asset management to the general ledger. As a result of the inadequate reconciliations, the following errors were noted: 1. Three deposits in transit items totaling $232,000 have been reported as reconciling items for six months or more. 2. Tuition and fees accounts receivable resulted in a credit balance of $375,885. 3. Restricted for expendable funds resulted in a deficit at year end. Cause: In discussing this deficiency with Clayton State University, management indicated that the cause was attributed to several factors which included legacy processes, transition of key management personnel, system issues and limited exposure to Board of Regent's policy due to transition in staff. Effect or Potential Effect: Failure to implement satisfactory accounting controls and procedures could cause internal reports to management generated from the general ledger to be inaccurate and misleading. In addition, the University could place itself in a position where potential misrepresentations of financial activities could occur. Recommendation: The University should review the accounting controls and procedures currently in place, identify weaknesses, and design and implement procedures necessary to strengthen controls over the reconciliation of subsidiary modules. Views of Responsible Officials and Corrective Action Plans: We agree and have implemented corrective measures to address these findings. 1. We have taken a proactive approach to identify the root causes related to the reconciliation between the sub-ledgers and the financial statements. Our initial review indicated errors with the batch process within our financial accounting system for open purchase order activity, encumbrance ledger and detail encumbrance ledger. We discovered mapping errors within financial system interface. We also identified prior year transactions in asset management that are causing reconciliation issues with net book value and C-33 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 depreciation. We have an open ticket with Information Technology Services (ITS) at the Board of Regents of the University System of Georgia. We have been working internally and externally with ITS for over 4 months to address the reconciliation issues with the batch process and asset management. An internal team is currently addressing the mapping errors within financial system interface that were causing the reconciliation challenges. In addition, we will be reconciling all sub-ledgers quarterly to ensure compliance with Section 1.7 of the Board of Regent's Business Procedure Manual. 2. The bank reconciliation was an oversight, which we have corrected by implementing daily reconciliation, sign off and management review. 3. We implemented a new procedure to review, identify and correct any discrepancies for tuition and fees account receivable balances. 4. We have refilled a fulltime position and designated that person to review, identify and correct any deficits in the restricted funds as a major part of their duties. C-34 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 FORT VALLEY STATE UNIVERSITY 2014-065 Deficiencies in Controls over Financial Reporting Control Category: Internal Control Impact: Compliance Impact: Financial Reporting and Disclosure Significant Deficiency None The University's accounting procedures were insufficient to provide for adequate internal control over the preparation of the financial statements. Criteria: A system of internal control over financial reporting does not stop at the general ledger. Management is responsible for implementing a system of internal control over the preparation of financial statements prepared in accordance with generally accepted accounting principles (GAAP). Additionally, the University is required to annually submit GAAP basis financial statements for inclusion in the State of Georgia's Comprehensive Annual Financial Report and the State of Georgia's Single Audit Report. In addition, the University is required to annually submit budget basis financial statements for inclusion in the State of Georgia's Budgetary Compliance Report. Condition: Numerous errors were noted during our review of the University's GAAP basis financial statements, budget basis financial statements and Schedule of Expenditures of Federal Awards. Some of the errors are listed below: 1. The University's Statement of Cash Flows contained significant errors. a. The University overstated the amount of purchases of capital assets by $890,525. b. The University understated the amount of capital gifts and grants received by $697,472. c. The University overstated the amount for payments to suppliers by $193,053. d. The University erroneously included $476,294 as noncash gift of capital assets reducing proceeds of capital gifts and grants. e. The University overstated the amount of operating income on the reconciliation of operating loss to net cash used by operating activities by $193,053. 2. The University could not provide a reconciled budget to GAAP statement. 3. The University understated net invested in capital assets by $439,228. 4. The University understated uncollectible accounts receivable by $259,070. 5. The University overstated interest payable by $592,993. 6. The University understated Federal accounts receivable by $365,702. 7. The University omitted $678,141 in bank balances from the deposit and investment note disclosure. 8. Additions to lease obligations reported in the University's long-term liabilities note disclosure were overstated by $390,153. C-35 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 Cause: In discussing this deficiency with the University, management indicated that the cause was due to personnel changes within business and finance and the loss of one position in the accounting services office during fiscal year 2014. This caused a breakdown in the recording, approval and review of year-end journal entries and the preparation of financial statements. Effect of Potential Effect: Significant misstatements were included in the financial statements presented for review. In addition, the lack of controls and monitoring could impact the reporting of the University's financial position and results of operations. Recommendation: The University should review the accounting controls and procedures currently in place, identify weaknesses, and design and implement procedures necessary to strengthen controls over the preparation of the financial statements. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The University will review the accounting controls and procedures and make improvements to address identified weaknesses. The University will properly assign duties, as well as providing one-on-one training, to ensure personnel understand the processes relative to financial reporting. The University will conduct weekly meetings with personnel involved in the yearend closeout and financial reporting during the months of June and July to improve the financial reporting process. Contact Person: Lynn Hobbs, VP of Business and Finance Telephone: (478) 825-6374; Fax: (478) 825-1963; E-mail: hobbsl@fvsu.edu C-36 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 GEORGIA COLLEGE & STATE UNIVERSITY 2014-066 Deficiencies in Controls over Capital Assets Control Category: Internal Control Impact: Compliance Impact: Capital Assets Significant Deficiency None Capital asset activity recorded by the University contained significant errors and omissions. Criteria: The University should maintain capital asset records in accordance with capitalization guidelines and instructions provided in Section 7 Capitalization of the Board of Regents' Business Procedures Manual. Condition: The following deficiencies were noted relating to capital assets: 1. Capital asset subsidiary records were not reconciled to the capitals ledger. 2. Construction work-in progress was overstated due to the recording of contracts and retainage payable related to projects that were below the capitalization threshold. 3. Two pieces of equipment purchased during the year were not properly capitalized. 4. A review of small value property revealed one significant building that was not properly capitalized. 5. Renovation expenses were not properly capitalized at year-end. Cause: Through discussion with management, breakdowns occurred in the reconciliation process which resulted in errors and omissions in capital assets not being detected and corrected in a timely manner. Effect or Potential Effect: Failure to accurately record, maintain and monitor capital assets could result in potential misappropriation of assets and misrepresentation of the University's financial position and results of operations. Recommendation: The University should establish appropriate procedures and controls to ensure that reconciliations are performed over capital assets, including reconciling subsidiary records and current year capital asset additions to expense. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The following corrective actions have already been implemented and/or will be implemented by the end of fiscal year 2015: 1. An annual reconciliation had been prepared of additions in the actuals ledger to the additions in the capitals ledger, although it was not a reconciliation of the complete capital asset accounting process (Asset Management [AM] module). Going forward, the Accounting Supervisor has begun to prepare a monthly reconciliation of the entire capital asset subsidiary system (AM module) to the capitals general ledger and of additions to the actuals general ledger. Furthermore, the Comptroller/Chief Accounting Officer will C-37 State of Georgia Schedule of Findings and Questioned Costs Section II - Financial Statement Findings For the Fiscal Year Ended June 30, 2014 review, approve and sign the monthly reconciliation. There will also be an annual reconciliation prepared at year-end to prove the reconciling of the systems for the entire fiscal year. The University will add this process to the year-end procedures. 2. The Accounting Supervisor and the Comptroller/Chief Accounting Officer of the University both will begin thoroughly reviewing all year-end journal entries that are made to the accounting records to ensure that the financial statements are in accordance with generally accepted accounting principles (GAAP) each fiscal year. The intention is that the additional reviews of the journal entries will ensure the correctness of them so that there are no further over/understatements of the financial statement amounts. The University will add this process to its year-end procedures. 3. Beginning in approximately July, 2014, the Property Coordinator in Materials Management/Purchasing department began reviewing and 'auditing' all e-Pro and GeorgiaFIRST Marketplace purchases that were over $3,000.00 to ensure that all items that should be capitalized (over $5,000.00) are properly recorded and tagged as such. 4. The Accounting Supervisor and the Comptroller/Chief Accounting Officer will begin doing a thorough review of items held in the SVP (Small Value Property) category in Asset Management at each year-end to ensure proper categorization of the assets. The University will add this process to the year-end procedures. In addition, due to improvements and developments through the years in GeorgiaFIRST PeopleSoft Financials system and reporting tools, older assets that were recorded incorrectly in the past due to limitations in accounts and the system can be categorized correctly now. As far as the particular item referred to in the finding, the Accounting Supervisor and Comptroller are currently doing extensive research with multiple State agencies to determine the appropriate value of the Old Governor's Mansion so that it can be properly valued in the "historical treasures" category of Capital Assets. This item will be properly valued and categorized in Capital Assets before the end of fiscal year 2015. 5. The Accounting Services Office, the Comptroller and the Facilities Planning offices will begin to collaborate more on all construction, renovation and/or restoration projects contracted on behalf of the University. Meetings between the offices will be held at regular intervals to discuss all ongoing projects. Additionally, the Accounting Services Office and the Comptroller plan to create a master Excel spreadsheet that will list all ongoing projects, their status, their capitalization consideration and justifications, and amounts paid out and remaining on each. This list will be continually updated by the Accounting Services staff and Facilities Planning staff in order to track all projects and ensure appropriate capitalization. Contact Person: Candace Kobbe, Comptroller/Chief Accounting Officer Telephone: (478) 445-5651; Fax: (478) 445-0999; E-mail: Candace.kobbe@gcsu.edu C-38 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 ENTITY NUMBER1 414 419 422 427 428 441 484 5092 530 533 539 548 550 562 571 583 588 826 828 834 835 842 TABLE OF CONTENTS STATE ORGANIZATIONAL UNIT PAGE NUMBER Department of Education ................................................................................................ C-41 Department of Community Health .................................................................................. C-43 Office of the Governor.................................................................................................... C-51 Department of Human Services....................................................................................... C-57 Department of Community Affairs.................................................................................. C-61 Department of Behavioral Health and Developmental Disabilities................................... C-64 Department of Transportation ......................................................................................... C-67 Colleges, Universities and Foundations Georgia State University Research Foundation, Inc. ................................................... C-78 Columbus State University......................................................................................... C-81 Fort Valley State University ....................................................................................... C-86 Georgia Southern University ...................................................................................... C-94 Savannah State University.......................................................................................... C-95 Southern Polytechnic State University........................................................................ C-98 Bainbridge State College............................................................................................ C-99 Darton State College .................................................................................................. C-101 Middle Georgia State College .................................................................................... C-107 South Georgia State College....................................................................................... C-111 State Technical Colleges West Georgia Technical College ................................................................................ C-115 Columbus Technical College...................................................................................... C-119 Lanier Technical College ........................................................................................... C-123 Central Georgia Technical College............................................................................. C-126 South Georgia Technical College ............................................................................... C-127 This section presents federal award findings and questions costs. Findings are reported for material weaknesses or significant deficiencies in internal control over compliance and material noncompliance with the compliance requirements that have a direct and material effect on each of the State's major federal programs and for other findings and questioned costs that are required to be reported under Circular A-133, Section .510(a). Federal award findings are presented by State organizational unit, compliance requirement, and federal program. 1The entity number represents the control number that was assigned to each organizational unit of the State Reporting Entity. C-39 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 DEPARTMENT OF EDUCATION 2014-001 Noncompliance with FFATA Reporting Requirements Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Numbers: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Agriculture 10.553 - School Breakfast Program 10.555 - National School Lunch Program 14135GA324N1099, 14145GA324N1099 (Year: 2014) The Department of Education (Department) did not comply with Federal Funding Accountability and Transparency Act (FFATA) reporting requirements for the School Breakfast Program and the National School Lunch Program. Background Information: The School Breakfast Program and the National School Lunch Program are part of the Child Nutrition Cluster (CNC). These programs assist states in providing a nutritious nonprofit breakfast and lunch service for school children and encourage the domestic consumption of nutritious agricultural commodities. During fiscal year (FY) 2014, the Department expended approximately $692.5 million in CNC funds. The Department passed through all funds received to CNC subrecipients. Criteria: As a recipient of federal awards, the Department is required to establish and maintain internal control designed to provide reasonable assurance of compliance with federal laws, regulations, and program compliance requirements, including the reporting requirements of FFATA. FFATA was implemented by the federal government to increase transparency and the availability of public information related to federal spending. Under FFATA, the Department is required to report information on each sub-award or amendment of $25,000 or more in federal funds in the Federal Funding Accountability and Transparency Subaward Reporting System (FSRS). The subaward information must be submitted in FSRS by the end of the month following the month in which the subaward or amendment was made and must include the following key data elements: (1) subaward date, (2) the subrecipient's 9 digit Data Universal Numbering System (DUNS) number, (3) the amount of the subaward, (4) the date the subaward agreement was signed (Subaward Obligation/Action Date), and (5) the subaward number or other identifying number assigned by the state. The FSRS performs Lookup/Validation checks on information in the FFATA reports. During this process, FSRS compares the FFATA report information to the information reported in the Dunn & Bradstreet (D&B) and the System for Award Management (SAM) databases. Any inconsistencies between the information entered in FSRS and the information maintained by D&B and SAM will cause the FFATA report submission to be rejected. Condition: As part of our testing of FFATA reporting for CNC, we reviewed FFATA reports at FSRS.gov to verify the submission of subaward information for the 227 subrecipients that received CNC grant funds of $25,000 or more during FY 2014. During this review, we were not able to find FFATA reports for subawards granted to 10 CNC subrecipients due to discrepancies in the subrecipient information identified during the FSRS Lookup/Validation checks. The Department did not save or print the FSRS error log and could not provide any other documentation supporting its efforts to submit these reports or any attempts to have subrecipients assist in investigating and resolving the discrepancies. C-41 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 In addition, our testing of FFATA reports revealed that the subaward amounts reported to FSRS were not accurate. We found that the subaward amounts in the FFATA reports were less than the actual amounts that the Department provided to subrecipients during the fiscal year. Cause: The Department did not identify subaward amounts in its CNC subaward agreements. The Department used an adjusted Payments Made and Due Report to enter subaward amounts in FSRS. In addition, the Department's procedures for FFATA reporting did not address the requirement to demonstrate a "good faith" effort to comply with the report submission process by retaining documentation such as e-mails or phone logs of communication with the awarding agency or General Services Administration (GSA) or computer screen shots that illustrate attempts to upload subaward information into FSRS. Effect or Potential Effect: The submission of untimely or inaccurate FFATA reports in FSRS diminishes the federal government's ability to ensure transparency and accountability of federal spending. In addition, grant conditions allow the grantor to penalize the Department for noncompliance by suspending or terminating the award or withholding future awards. Recommendations: We recommend the Department review its current process for identifying subaward information and implement changes, as needed, to ensure subaward amounts are identified in CNC subaward agreements and accurately reported to FSRS. We also recommend the Department take the following actions: Continue to work with subrecipients to resolve inconsistencies between the information in the FFATA reports and the information reported in the D&B and SAM databases. Implement policies and procedures to ensure that "good faith" efforts to comply with the submission process are adequately documented as described in the U.S. Office of Management and Budget Circular A-133 Compliance Supplement. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. The GaDOE will review our procedures to ensure award amounts are identified in CNC subaward agreements and are accurately reported to FSRS. Once awards are granted, the GaDOE will post what was paid the last year of complete data within the allotted time for reporting grant awards. If any DUNS numbers are not accepted in FSRS, the GaDOE will print the error log as documentation. The list of errors will be provided to the GaDOE Financial Review division for follow up. Once the DUNS numbers have been corrected, the GaDOE will resubmit the subawards. When the grant is closed out, the GaDOE will report the final awards for CNC to FSRS. Estimated Completion Date: June 30, 2015 Contact Person: Randy Trowell, Director - GaDOE Finance Telephone: 404-656-2504; E-mail: rtrowell@doe.k12.ga.us C-42 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 DEPARTMENT OF COMMUNITY HEALTH1 2014-002 Accounts Payable and Other Accruals Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Number: Activities Allowed or Unallowed Allowable Costs/Cost Principles Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.767 - Children's Health Insurance Program 93.777 - State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare 93.778 - Medical Assistance Program (Medicaid: Title XIX) 05-1305GA5MAP, 05-1305GA5ADM, 05-1405GA5MAP 05-1405GA5ADM, 05-1305GABIPP, 05-1405GABIPP 05-1305GAINCT, 05-1405GAINCT, 05-1305GAIMPL 05-1405GAIMPL, 05-1305-GA-5002, 05-1305GA5021 05-1405GA5021 (Year: 2014) Criteria: See Financial Audit Finding 2014-056. Condition: See Financial Audit Finding 2014-056. Cause: See Financial Audit Finding 2014-056. Effect or Potential Effect: See Financial Audit Finding 2014-056. Recommendation: See Financial Audit Finding 2014-056. Views of Responsible Officials and Corrective Action Plans: See Financial Audit Finding 2014-056. 1 The audit of this organizational unit was performed by other auditors. C-43 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-003 Federal Receivables and Cash Management Compliance Requirement: Cash Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services CFDA Number and Title: 93.777 - State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare 93.778 - Medical Assistance Program (Medicaid: Title XIX) Federal Award Number: 05-1305GA5MAP, 05-1305GA5ADM, 05-1405GA5MAP 05-1405GA5ADM, 05-1305GABIPP, 05-1405GABIPP 05-1305GAINCT, 05-1405GAINCT, 05-1305GAIMPL 05-1305-GA-5002, 05-1405GAIMPL (Year: 2014) Criteria: See Financial Audit Finding 2014-057. Condition: See Financial Audit Finding 2014-057. Cause: See Financial Audit Finding 2014-057. Effect or Potential Effect: See Financial Audit Finding 2014-057. Recommendation: See Financial Audit Finding 2014-057. Views of Responsible Officials and Corrective Action Plans: See Financial Audit Finding 2014-057. C-44 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-004 Documentation of Medicaid Provider Eligibility Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Number: Eligibility Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.777 - State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare 93.778 - Medical Assistance Program (Medicaid: Title XIX) 05-1305GA5MAP, 05-1305GA5ADM, 05-1405GA5MAP 05-1405GA5ADM, 05-1305GABIPP, 05-1405GABIPP 05-1305GAINCT, 05-1405GAINCT, 05-1305GAIMPL 05-1305-GA-5002, 05-1405GAIMPL (Year: 2014) Criteria: The Department of Community Health is responsible for administering the State of Georgia's Medicaid program. The Medicaid program is overseen by the U.S. Department of Health and Human Services through the CMS. The Department of Community Health is responsible for determining that all providers meet prescribed eligibility requirements for participation in the Medicaid program including required provider disclosures and appropriate licensure. The Department of Community Health is also responsible for ensuring those requirements are appropriately documented. Condition: During fieldwork we noted four provider files in a sample of 60 Medicaid providers whose eligibility was not properly documented as they did not contain a statement of participation. Context: Without adherence to the Department of Community Health's policies and procedures to determine and document provider eligibility for participation in the Medicaid program, providers participating in the Medicaid program may not be eligible to provide services. Cause: When the Department of Community Health changed the electronic storage system for provider enrollment documents, the documents were moved into the new system in an unindexed format. The unindexed format made it difficult to locate the documents supporting the eligibility for a specific provider as the information was no longer available in an easily searchable format. Effect or Potential Effect: An indeterminate number of providers are inadequately documented as to eligibility for participation in the Medicaid program. The monetary effect is that federal Medicaid funds may be used to compensate service providers who are not eligible for participation in the Medicaid program. Recommendation: The Department of Community Health should address the electronic document indexing issues and/or obtain updated appropriately indexed documentation to support the eligibility of all providers participating in the Medicaid program. C-45 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Views of Responsible Officials and Corrective Action Plans: The Department of Community Health concurs with this finding. The Department of Community Health acknowledges the importance of ensuring all State and Federal requirements for provider eligibility documentation are followed properly. In the transition from the previous fiscal agent to the current fiscal agent, a significant number of provider enrollment documents were not converted due to an indexing issue. The prior contractor contends that all the documents were converted; however, the Department of Community Health and the current fiscal agent believe the documents were not available because of an indexing issue. The Department of Community Health management looked into having the current fiscal agent attempt to retrieve the documents; however, the cost was prohibitive. These documents include enrollment applications, licenses, power of attorney for payees, and statements of participation. The Department of Community Health is confident that all Medicaid providers have met the requirements for Medicaid provider participation. In April 2014, the Department of Community Health implemented Revalidation of Enrollment which is a requirement of the Affordable Care Act. Revalidation requires all providers tore-enroll every five years. As part of this process, the Department of Community Health requires all providers to submit an electronic enrollment application which incorporates a Statement of Participation as part of the application. Certain individual practitioners and facilities are also required to submit updated licensure information. The revalidation process began in April 2014, with those providers who have been enrolled the longest in Georgia Medicaid and working forward. The Department of Community Health expects to revalidate all providers by the end of calendar year 2017. All enrollment documentation for providers who were enrolled after November 1, 2010, can be found in the current Medicaid Management Information System (MMIS). Additionally, The Department of Community Health is taking a proactive approach in all future MMIS contracts to include language that requires that any and all documents that are in the current MMIS are converted into any new MMIS system. Any future contracts would include: 1. Add a requirement for user-friendly indexing of the documents; 2. Set a date before Go-Live for the documents to be available for the Department of Community Health Provide Enrollment to test the indexing; and, 3. Define consequences of exceptions to a successful turnover of Provider Enrollment documents C-46 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-005 Verification and Documentation of Medicaid Eligibility Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Number: Repeat of Prior Year Finding: Eligibility Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.777 - State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare 93.778 - Medical Assistance Program (Medicaid: Title XIX) 05-1305GA5MAP, 05-1305GA5ADM, 05-1405GA5MAP 05-1405GA5ADM, 05-1305GABIPP, 05-1405GABIPP 05-1305GAINCT, 05-1405GAINCT, 05-1305GAIMPL 05-1305-GA-5002, 05-1405GAIMPL (Year: 2014) FA-419-13-01 Criteria: The Department of Community Health is responsible for administering the State of Georgia's Medicaid program. The Medicaid program is overseen by the U.S. Department of Health and Human Services through CMS. The Department of Community Health is responsible for determining that all recipients meet prescribed eligibility requirements and ensuring those requirements are appropriately documented. Condition: This is a modification and a substantial repeat of finding FA-419-13-01 from the year ended June 30, 2013. The Department of Community Health has contracted with the Department of Family and Children Services (DFCS) to provide enrollment and monitoring services for Medicaid members. During fieldwork we noted six recipient files in a sample of 60 Medicaid recipients whose eligibility was not properly documented. Those six files included the following documentation deficiencies: a. One case file did not contain an expected form. b. Two case files did not contain acceptable documentation verifying income. c. Two case files did not contain acceptable documentation of verification of citizenship and/or proof of identity. d. One case file did not contain acceptable documentation of social security number validation. Context: Without adherence to the Department of Community Health's policies and procedures to determine and document Medicaid eligibility, members in the Medicaid program may not be eligible to receive benefits if documentation of their eligibility status is incomplete or inadequate. Cause: The Department of Community Health does not have adequate controls in place to enforce findings in State Audit Reviews and Medicaid Quality Control (MEQC) reviews over DFCS to ensure that all CMS guidelines in regards to the documentation of a member's eligibility are properly followed. C-47 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Effect or Potential Effect: An indeterminate number of participants are inadequately documented as to eligibility for Medicaid. The monetary effect is that federal Medicaid funds may be used to provide benefits for members who are not eligible for the program. Recommendation: The Department of Community Health should improve their verification and documentation enforcement policy for Medicaid members and create more stringent controls over the eligibility process. Views of Responsible Officials and Corrective Action Plans: The Department of Community Health concurs with this finding. The Department of Community Health acknowledges the importance of ensuring all state and federal requirements for member eligibility documentation are followed properly. The Department of Community Health implemented a Program Improvement Plan (PIP) on March 12, 2010. The PIP requires DFCS to remedy areas of deficiencies such as proof of recertification of eligibility and missing applications and documentation. The Department of Community Health and DFCS management staff meets quarterly to discuss and review progress towards improving the deficiencies. The Department of Community Health MEQC staff read random selected cases at a volume of 400 per month. In addition, the MEQC staff review 100 closed cases and 150 newborn cases each review month. MEQC staff read 200 cases as part of CMS MEQC/Payment Error Rate Measurement (PERM) Pilot. The findings from these reviews are shared with DFCS for inclusion in their PIP planning, Corrective Action Plans (CAP) and field trainings. With the Traditional MEQC Pilot and CMS MEQC/PERM Pilot, trends have been identified which include missing applications, recertification and verification. DFCS fully implemented a Document Imaging System (DIS) to maintain records electronically in December 2013. This has had a major impact on the amount of cases turned in for review. Even though cases are easier to locate electronically, MEQC found cases continue to be cited for errors or deficiencies for missing information in the system. With all six of the cases cited, the root cause of the error was missing information. The Department of Community Health will require DFCS to create a corrective action plan for the items identified in the State Audit to include the following; Refresher Training for loading information in the DIS to ensure all eligibility documents are in the system before eligibility can be determined and a report run on all active Medicaid members over the age of one with no social security number, to ensure all members meet the enumeration requirement. The progress will be monitored by the DFCS state office and reported on at the quarterly PIP meeting. C-48 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-006 Surveys to Monitor Facility Compliance with Provider Health and Safety Standards Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Number: Repeat of Prior Year Finding: Special Tests and Provisions Material Weakness Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.777 - State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare 93.778 - Medical Assistance Program (Medicaid: Title XIX) 05-1305GA5MAP, 05-1305GA5ADM, 05-1405GA5MAP 05-1405GA5ADM, 05-1305GABIPP, 05-1405GABIPP 05-1305GAINCT, 05-1405GAINCT, 05-1305GAIMPL 05-1405GAIMPL, 05-1305-GA-5002 (Year: 2014) FA-419-13-04 Criteria: The Department of Community Health is responsible for administering the State of Georgia's Medicaid program. The Medicaid program is overseen by the U.S. Department of Health and Human Services through CMS. The Department of Community Health's Healthcare Facility Regulation Division (HFRD) functions as the State Survey Agency (SSA) for the State of Georgia to perform surveys (i.e. inspections) on behalf of CMS to determine whether providers meet the conditions of participation. The Social Security Act mandates the establishment of minimum health and safety standards that must be met by providers and suppliers participating in the Medicare and Medicaid programs. The Department of Community Health is responsible for ensuring that providers meet prescribed health and safety standards for hospital, nursing facilities and Intermediate Care Facilities for individuals with Mental Retardation (ICFMR). In accordance with 42 CFR 488.308, the survey agency must conduct a standard survey of each skilled nursing facility and nursing facility, not later than 15 months after the last day of the previous standard survey and the statewide average interval between standard surveys must be 12 months or less. Condition: This is a modification and substantial repeat of finding FA-419-13-04 from the year ended June 30, 2013. During our review, we noted 28 nursing facilities out of a sample of 40 facilities for which more than 15 months had elapsed since the last standard inspection. Context: The Department of Community Health has an obligation to ensure that providers meet prescribed health and safety standards. The Department performs this responsibility in part through conducting surveys in accordance with CMS guidelines. Cause: Due to staff turnover and training issues, the Department of Community Health's HFRD did not complete surveys in accordance with CMS guidelines. Effect or Potential Effect: The Department of Community Health's Healthcare Facility Regulation Division (HFRD) did not perform the surveys within the required timeframe. C-49 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Recommendation: The Department of Community Health should improve their process for performing and completing surveys to ensure that surveys are completed in accordance with CMS guidelines in a timely manner. To accomplish this objective, it may be necessary for the Department to increase the number of trained and experienced staff. Views of Responsible Officials and Corrective Action Plans: The Department of Community Health concurs with this finding. HFRD has reviewed its historic performance and identified multiple challenges contributing to the decline in the survey interval, including the transition from its previous survey process to the Quality Indicator Survey (QIS), significant staff turnover, and a continued increase in immediate jeopardy (2-day priority) complaints. The Department of Community Health has made a strong commitment to achieve compliance with CMS's requirements governing the survey interval and has initiated several actions to improve performance during state fiscal year 2015: HFRD initiated a comprehensive performance improvement plan, which was most recently updated August 29, 2014, establishing a monthly monitoring tool that sets goals and verifies the actual number of trained surveyors, completed surveys and monthly averages between surveys. For a 13 month period, September 2014 September 2015, HFRD's monthly goals included (1) increasing the number of active QIS surveyors dedicated to performing standard surveys from 22 to 37 and (2) to complete 417 standard surveys. HFRD will work closely with CMS to monitor our improvement. To achieve the goals noted above, HFRD will continue with the streamlined and continuous recruitment process to fill all remaining surveyor vacancies and fill new vacancies as quickly as possible. HFRD will also continue to ensure the training needs of the new surveyors are met by scheduling QIS classes. Additionally, HFRD has submitted an amended budget request to the Office of Planning Budget to request funding for eight additional surveyor positions. HFRD will actively monitor and track its progress through system tools. As the survey staff increases, the survey assignments will be adjusted to provide for timely deployment of survey teams. HFRD will utilize surveyors in the most optimal manner, including combining complaint investigations and standard surveys where possible. The combination of efforts outlined above is forecasted to put HFRD in position to steadily improve the nursing home survey interval and achieve a 15.9 month survey interval by September 30, 2015. To ensure that our goals are achieved, close monitoring of our progress is necessary. Goals and achievements will be reviewed weekly by the Nursing Home Program Director who will report monthly to HFRD Executive Leadership. This close monitoring of our progress will allow us to identify potential issues and intervene quickly to ensure success. C-50 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 OFFICE OF THE GOVERNOR 2014-007 Inaccurate Financial Reports Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Number: Repeat of Prior Year Finding: Reporting Material Weakness Material Noncompliance U.S. Department of Labor 17.258 - WIA Adult Program 17.259 - WIA Youth Activities 17.278 - WIA Dislocated Worker Formula Grants AA-24087-1355-A-13 (Year: 2013), AA-21390-1155-A-13 (Year: 2011), AA-22930-1255-A-13 (Year: 2012) FA-422-13-03 The Governor's Office of Workforce Development (GOWD), an agency attached to the Office of the Governor, submitted inaccurate financial reports for the Workforce Investment Act (WIA) cluster program to the U.S. Department of Labor (US DOL). Background Information: On July 1, 2014, GOWD became the Workforce Division of the Georgia Department of Economic Development (GDEcD). As of that date, responsibility for operations and management of the WIA programs was transferred from the Office of the Governor to GDEcD. Criteria: As a recipient of federal awards, GOWD is required to establish and maintain internal control designed to provide reasonable assurance of compliance with federal laws, regulations, and program compliance requirements. For WIA cluster programs, financial reports known as ETA-9130 are required to be submitted to US DOL within 45 days after the end of the reporting quarter for each grant award received and for each WIA category. Effective internal controls should include procedures to ensure that the data reported in financial reports is accurate. In addition, US DOL's instructions to the ETA-9130 report require a designated authorized official, known as the Primary Contact person, in the grantee organization to certify the accuracy of the data. Condition: As part of our review of financial reporting for the WIA Cluster programs, we followed up on GOWD's efforts to implement its corrective action plan for prior year finding FA-422-13-03. In this prior year finding, we reported that GOWD did not submit accurate ETA-9130 reports for 27 of the 72 reports filed for the quarters ending December 2012 and March 2013. For 23 of these 27 reports, the Federal share of Unliquidated Obligations did not include the unliquidated obligation balances for one or more subawards or contracts. These variances totaled approximately $10 million for December 2012 reports and approximately $9 million for March 2013 reports. For the remaining 4 reports, the Federal Share of Expenditures total reported did not tie to the accounting records. These variances approximated $388,000 and $267,000 for the December 2012 and March 2013 reports, respectively. In response to our recommendation to implement additional controls over financial reporting, GOWD planned to update policies and procedures to reflect current state accounting policy to record liabilities and expenditures upon the execution of a contact or grant agreement as a means of ensuring that all financial obligations would be reported on the quarterly fillings. GOWD also planned to reconcile all liabilities and expenditures on the ETA-9130 report with the accounting records. As part of our audit for fiscal year 2014, we examined all 72 of the ETA-9130 reports for the quarters ending December 2013 and March 2014. There were no variances between the reported Federal Share of Expenditures C-51 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 and the accounting records. However, for 23 of the 72 reports, the Federal Share of Unliquidated Obligations reported did not agree with the amounts in the accounting records. Variances totaling approximately $7.3 million were noted on 14 of the 36 December 2013 reports; variances on 9 of the 36 March 2014 reports were approximately $334,000. Cause: GOWD was not able to fully implement its plan to capture data related to unliquidated obligations due to the volume of previous errors. Effect or Potential Effect: Submitting inaccurate reports diminishes the federal government's ability to effectively monitor the WIA Cluster programs. Recommendation: As noted above, GDEcD assumed responsibility for the WIA Cluster programs on July 1, 2014. GDEcD should work with the Office of the Governor to obtain the information necessary to prepare accurate financial reports. We recommend that GDEcD review its existing policies and procedures to ensure that it has established and is maintaining internal controls related to compliance with federal laws, regulations, and program compliance reports. This review should specifically address requirements for preparing the ETA-9130 reports. In addition, GDEcD should ensure that personnel responsible for the ETA-9130 reports understand and comply with these requirements. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. Since June 30th, 2014, GOWD has implemented additional policies and procedures to ensure that all POs are correctly reported in the TeamWorks Financial System and in the ETA9130 quarterly reports. All subrecipient grant amounts were confirmed using grant award and expenditure data prior to creating the POs in the new financial system at GDEcD. Additionally, POs are created for all subrecipients prior to the grant award being eligible for cash reimbursement to the vendor. No subrecipient may receive cash from GOWD unless there is a PO balance available for the requested cash. As of July 12, 2014, additional policies and procedures were in place to mitigate future occurrences of these issues. Estimated Completion Date: July 31, 2014 Contact Person: Danny Arflin, Accounting Director Telephone: (404) 463-1177; E-mail: danny.arflin@opb.state.ga.us C-52 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-008 FFATA Subaward Reports Not Submitted Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Number: Repeat of Prior Year Finding: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Labor 17.258 - WIA Adult Program 17.278 - WIA Dislocated Worker Formula Grants AA-24087-13-55-A-13 (Year: 2013) FA-422-13-04 The Governor's Office of Workplace Development (GOWD), an agency attached to the Office of the Governor, did not comply with Federal Funding Accounting and Transparency Act (FFATA) reporting requirements for the Workforce Investment Act (WIA) cluster programs. Background Information: The WIA Adult, Youth, and Dislocated Worker Formula Grant programs are part of the WIA cluster as defined by OMB Circular A-133. WIA cluster programs help prepare workers for good jobs through formula grants to States. Using a variety of methods, States provide employment and training services through a network of One-Stop Career Centers. The WIA Adult and Dislocated Worker programs provide core, intensive and training services, and help jobseekers achieve gainful employment. The WIA Adult program focuses more on low-skilled, low-income workers, whereas the Dislocated Worker program supports the reemployment of laid-off workers. The Youth program provides employment and educational services to eligible low-income youth, ages 14 to 21 that face barriers to employment. The program serves in-school as well as out-of-school youth, youth with disabilities and low literacy rates, and others who may require additional assistance to complete an educational program and acquire an industry recognized credential, or enter employment. During fiscal year (FY) 2014, GOWD spent $69.3 million in WIA funds. GOWD passed through approximately $62.5 million in WIA funds to subrecipients. On July 1, 2014, GOWD became the Workforce Division of the Georgia Department of Economic Development (GDEcD). As of that date, responsibility for operations and management of the WIA programs was transferred from Office of the Governor to GDEcD. Criteria: As a recipient of federal awards, GOWD is required to establish and maintain internal control designed to provide reasonable assurance of compliance with federal laws, regulations, and program compliance requirements, including the reporting requirements of FFATA. FFATA was implemented by the federal government to increase transparency and the availability of public information related to federal spending. Under FFATA, GOWD is required to report information on each subaward or amendment of $25,000 or more in federal funds in the Federal Funding Accountability and Transparency Sub-award Reporting System (FSRS). The subaward information must be submitted in FSRS by the end of the month following the month in which the subaward or amendment was made and must include the following key data elements: (1) subaward date, (2) the subrecipient's 9 digit Data Universal Numbering System (DUNS) number, (3) the amount of the subaward, (4) the date the subaward agreement was signed (Subaward Obligation/Action Date), and (5) the subaward number or other identifying number assigned by the state. Condition: As part of our review of FFATA reporting for WIA programs, we followed up on GOWD's efforts to implement its corrective action plans for prior year finding FA-422-13-04. In this prior year finding, we reported that GOWD C-53 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 did not submit FFATA reports to FSRS within the required timeframe. In response to our recommendations to improve FFATA reporting oversight, GOWD developed procedures to file FFATA information on a timely basis, but did not follow up to ensure that the applicable reports were actually filed. Consequently, we continued to identify FFATA reports that were not submitted within the required timeframe during our testing of FY 2014 subawards. We identified 104 WIA subawards that were subject to FFATA reporting requirements during FY 2014. These subawards totaled approximately $50.7 million. For each of these subawards, we compared the subaward agreements and information from the FSRS. We could not find information for 51 subawards in the FSRS. These 51 subawards that had not been submitted at the time of our testing totaled $24.1 million. In addition, we tested the 53 reports that were submitted in FSRS to determine if the reports had been submitted within the required timeframe. These subawards totaled approximately $26.7 million. We found that FFATA reports for 6 of the 53 subawards were not submitted on time. Of the 6 late reports, all were submitted within 2 months of the due date. Cause: GOWD was made aware of the FFATA reporting requirements in January 2014 as part of the 2013 Single Audit. This meant that timely FFATA reports were not completed for grants issued in July and October of 2013. In addition, while GOWD implemented a new policy for ensuring appropriate collection of data and federal reporting, it did not consistently apply the new policy and capture evidence of all steps in the policy during the rest of FY 2014. Effect or Potential Effect: Not submitting all required FFATA reports diminishes the federal government's ability to ensure transparency and accountability of federal spending. In addition, grant conditions allow the grantor to penalize grantees for noncompliance by suspending or terminating the award or withholding future awards. Recommendation: As noted above, GDEcD assumed responsibility for operating and managing the WIA programs on July 1, 2014. GDEcD should work with the Office of the Governor to obtain information necessary to accurately enter information required by FFATA into FSRS for the 51 subawards noted in this finding. We recommend that GDEcD review its existing policies and procedures to ensure that it has established and is maintaining internal controls related to compliance with federal laws, regulations, and program compliance requirements. This review should specifically address reporting requirements of FFATA. In addition, GDEcD should ensure that personnel responsible for FFATA understand and comply with those requirements. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. GOWD has implemented new policies and procedures as of July 1, 2014, to resolve all issues surrounding FFATA reporting. All FFATA reports are collected from subrecipients at the time they return their grant award to GOWD for execution. These are dated by GOWD upon return. They are also dated when they are submitted through fsrs.gov, and a monthly report is saved to document all grant awards that were reported during that month. These reports and the FFATA reporting documents collected from subrecipients are collected and saved by GOWD. This finding has been corrected as of July 1, 2014. Estimated Completion Date: July 1, 2014 Contact Person: Danny Arflin, Accounting Director Telephone: (404) 463-1177; E-mail: danny.arflin@opb.state.ga.us C-54 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-009 FFATA Reports Not Submitted Timely Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Number: Reporting Significant Deficiency Nonmaterial Noncompliance U.S Department of Homeland Security 97.067 - Homeland Security Grant EMW-2013-SS-00054 (Year: 2013), EMW-2012-SS-00063 (Year: 2012), EMW-2011-SS-00081 (Year: 2011) The Georgia Emergency Management Agency (GEMA), an agency attached to the Office of the Governor, did not submit Federal Funding Accountability and Transparency Act (FFATA) reports within the required timeframe for the Homeland Security Grant (HSG) program. Background Information: The HSG program is intended to improve and significantly enhance the ability of the Nation to prevent, deter, respond to and recover from, threats and incidents of terrorism and to enhance regional preparedness. HSG provides financial assistance to the States to support activities such as planning, the purchase of equipment items, training, and exercises to address critical resource gaps identified in the assessments and priorities outlined within each States' Homeland Security Strategy and Threat and Hazard Identification and Risk Assessment. During fiscal year (FY) 2014, GEMA spent $32.8 million in HSG funds. GEMA passed through approximately $21.9 million in HSG funds to subrecipients. Criteria: As a recipient of federal awards, GEMA is required to establish and maintain internal control designed to provide reasonable assurance of compliance with federal laws, regulations, and program compliance requirements, including the reporting requirements of FFATA. FFATA was implemented by the federal government to increase transparency and the availability of public information related to federal spending. Under FFATA, GEMA is required to report information on each sub-award or amendment of $25,000 or more in federal funds in the Federal Funding Accountability and Transparency Subaward Reporting System (FSRS). The subaward information must be submitted in FSRS by the end of the month following the month in which the subaward or amendment was made and must include the following key data elements: (1) subaward date, (2) the subrecipient's 9 digit Data Universal Numbering System (DUNS) number, (3) the amount of the subaward, (4) the date the subaward agreement was signed (Subaward Obligation/Action Date), and (5) the subaward number or other identifying number assigned by the state. Condition: As part of our review of FFATA reporting for the HSG program, we tested all 44 HSG subawards that were subject to FFATA reporting requirements during FY 2014. These subawards totaled approximately $10 million. We compared the obligation date for each subaward to the FFATA report submittal date to determine if the reports were submitted in FSRS within the required timeframe. We found that the FFATA reports for 36 of the 44 subawards were not submitted on time. Of the 36 late reports, 3 were submitted within 2 months of the due date; 23 were submitted between 3 and 6 months late; 10 were more than 6 months late. Cause: GEMA had insufficient procedures for monitoring the status of reporting of applicable subawards in FSRS as required by the Federal Funding Accountability and Transparency Act. As a result, a prolonged vacancy in the position responsible for the reporting assignment caused the delay in filing the reports by the required deadlines. C-55 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Effect or Potential Effect: Submitting untimely FFATA reports diminishes the federal government's ability to ensure transparency and accountability of federal spending. Grant conditions also allow the grantor to penalize GEMA for noncompliance by suspending or terminating the award or withholding future awards. Recommendation: We recommend GEMA implement sufficient internal controls, policies and procedures over the preparation and submission of FFATA reports for the HSG program to ensure that, regardless of personnel issues, all required reports are submitted within the required timeframe as prescribed by OMB requirements. Furthermore, GEMA should ensure that personnel responsible for FFATA reporting are aware of the information that is required to be reported for subawards in accordance with the FFATA. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. The Georgia Emergency Management Agency had insufficient internal controls with regard to reporting applicable sub-awards in the Federal Sub-Award Reporting System as required by the Federal Funding Accountability and Transparency Act. Therefore, the filing of the reports were delayed during the period of vacancy for the position responsible for the reporting assignment causing noncompliance with the established deadlines. All of the required entries have been made in the FSRS, a Standard Operating Procedures document has been created. In addition, the Finance Division staff members have met with each of the other Divisions to notify them of the new FFATA Exhibit and updated procedures so that all applicable staff would be knowledgeable about the updates. Estimated Completion Date: February 27, 2015 Contact Person: Danny Arflin, Accounting Director Telephone: (404) 463-1177; E-mail: danny.arflin@opb.state.ga.us C-56 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 DEPARTMENT OF HUMAN SERVICES 2014-010 Noncompliance with FFATA Reporting Requirements Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Numbers: Repeat of Prior Year Findings: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.558 Temporary Assistance for Needy Families 93.568 Low-Income Home Energy Assistance 93.667 Social Services Block Grant 2014G992342, 2014G992201, 2014G996115 FA-427-13-02, FA-427-12-08 The Department of Human Services (Department) did not comply with Federal Funding Accountability and Transparency Act (FFATA) reporting requirements for the Temporary Assistance for Needy Families (TANF) program, Low-Income Home Energy Assistance program (LIHEAP), and Social Services Block Grant (SSBG) program. Background Information: The Department was awarded $330.7 million in TANF funds, $54.4 million in LIHEAP funds, and $49.6 million in SSBG funds during fiscal year (FY) 2014. TANF funds are used to provide assistance to low-income families with children so that the children can be cared for in their own homes or in the homes of relatives; LIHEAP funds are used to provide assistance to low-income households to meet the costs of home energy, and SSBG funds are used to provide social services that are best suited to the needs of state residents. Criteria: As a recipient of federal awards, the Department is required to establish and maintain internal control designed to provide reasonable assurance of compliance with federal laws, regulations, and program compliance requirements, including the reporting requirements of FFATA. FFATA was implemented by the federal government to increase transparency and the availability of public information related to federal spending. Under FFATA, the Department is required to report information on each sub-award or amendment of $25,000 or more in federal funds in the Federal Funding Accountability and Transparency Sub-award Reporting System (FSRS). The subaward information must be submitted in FSRS by the end of the month following the month in which the subaward or amendment was made and must include the following key data elements: (1) subaward date, (2) the subrecipient's 9 digit Data Universal Numbering System (DUNS) number, (3) the amount of the subaward, (4) the date the subaward agreement was signed (Subaward Obligation/Action Date), and (5) the subaward number or other identifying number assigned by the state. Condition: As part of our review of FFATA reporting for TANF, LIHEAP and SSBG programs, we followed up on the Department's efforts to implement its corrective action plans for prior year findings FA-427-13-02 and FA-427-1208. In these prior year findings, we reported that the Department did not submit FFATA reports in FSRS within the required timeframe. In response to our recommendations to improve FFATA reporting oversight, the Department developed a new tracking spreadsheet to monitor reporting and established a new FFATA reporting process that centralizes the reporting responsibility within the Department's Office of Financial Services. This new reporting process and tracking spreadsheet, however, were not implemented until June 2014. Consequently, we continued to identify FFATA reports that were not submitted within the required timeframe during our testing of FY 2014 subawards. C-57 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 We identified 62 TANF subawards, 19 LIHEAP subawards, and 12 SSBG subawards that were subject to FFATA reporting requirements during FY 2014. We examined the subaward agreements and FFATA reports for a random sample of 40 TANF subawards, all 19 LIHEAP subawards, and all 12 SSBG subawards. These subawards totaled $22.1 million, $54.3 million, and $1.1 million, respectively. We compared the obligation date for each subaward to the FFATA report submittal date to determine if subaward information was reported in FSRS within the required timeframe. We found that the FFATA reports for 31 of the 40 TANF subawards, all 19 LIHEAP subawards, and all 12 SSBG subawards tested were submitted in FSRS between four to six months after their due dates. In addition, our review of the FFATA reports for TANF subawards revealed that the Department did not report the correct Subaward Obligation/Action Dates in FSRS. We found that the Department reported the beginning date of the subaward period rather than the date the subaward agreement was signed. We also identified 12 instances where the Department did not report the correct TANF subaward amount in FSRS. Cause: The Department did not have sufficient oversight of its FFATA reporting process throughout FY 2014 to ensure timely, accurate and complete reporting of all subaward information in FSRS. Prior to the implementation of the Department's new FFATA reporting process in June 2014, the responsibility for FFATA reporting within the Department was decentralized. The Department relied on program staff from various divisions to be responsible for reporting, without sufficient oversight. Effect or Potential Effect: Submitting untimely, inaccurate or incomplete FFATA reports diminishes the federal government's ability to ensure transparency and accountability of federal spending. In addition, grant conditions allow the grantor to penalize the Department for noncompliance by suspending or terminating the award or withholding future awards. Recommendation: We recommend the Department continue its efforts to improve internal control over FFATA reporting and monitor the performance and results of its new centralized FFATA reporting process. We also recommend the Department: Ensure the new subaward tracking spreadsheet is properly maintained and includes all of the data elements that are required to be reported in FSRS, including subaward amounts. Provide the necessary training for all personnel who oversee reporting and who document the accuracy and completion of FFATA reports. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. DHS is continuing the process of centralized FFATA reporting for the Division of Family and Children Services. It also provides centralized oversight for the reporting for the Division of Aging Services, the Division of Child Support Services, and the Social Services Block Grant. As required, all sub-recipients have been reported for FY2015. Supporting documentation is available for any reporting which was delayed by extraordinary circumstances such as federal grant awards not being issued and system issues. The tracking spreadsheet now includes the sub-award dollar amounts. Estimated Completion Date: January 10, 2015 Contact Person: Bill Zisek, Director, Office of Financial Services Telephone: 404-657-5605; E-mail: bill.zisek@dhs.ga.gov C-58 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-011 Inadequate Monitoring of Subrecipients Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Number: Subrecipient Monitoring Material Weakness Material Noncompliance U.S. Department of Health and Human Services 93.568 Low-Income Home Energy Assistance 2014G992201 (Year: 2014), 2013G992201 (Year: 2013) The Department of Human Services (Department) did not adequately monitor subrecipients of the Low Income Home Energy Assistance Program (LIHEAP). Background Information: LIHEAP grants assist states in providing services to help low-income households meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Of the $69.9 million in LIHEAP funds that the Department expended during the fiscal year ended June 30, 2014, the Department passed through approximately $61.5 million to 19 subrecipients. Criteria: As the pass-through entity, the Department is responsible for monitoring subrecipients to ensure that funds are expended in accordance with laws, regulations, and grant agreements. The Department has established monitoring procedures whereby program staff perform reviews of monthly expenditure reports and programmatic reports that subrecipients are required to submit in accordance with subaward agreements. Generally, these reviews and reports should be documented in the subrecipient files that are maintained by program staff. Condition: As part of our review of the monitoring procedures performed by the Department, we examined the documentation maintained in the subrecipient files for a random sample of six of the 19 subrecipients. These six subrecipients expended LIHEAP funds totaling $24.7 million during fiscal year 2014. We noted that reviews of monthly expenditure reports and programmatic reports were not consistently performed or documented by program staff. The subrecipient files we examined were missing several monthly expenditure reports and programmatic reports and did not contain any evidence of reviews of programmatic reports for four of the six subrecipients tested. Cause: The Department did not have sufficient oversight of its subrecipient monitoring process to ensure that the established procedures were being followed by program staff. Effect or Potential Effect: The Department did not comply with the requirements for during-the-award monitoring of subrecipients. Inadequate monitoring of subrecipients could result in federal funds being expended for unallowable purposes and subrecipients not properly administering federal programs in accordance with laws, regulations, and grant agreements. In addition, grant conditions allow the grantor to penalize the Department for noncompliance by suspending or terminating the award or withholding future awards. Recommendation: We recommend the Department monitor the performance of its established procedures for Subrecipient Monitoring to ensure that they are being followed by program staff throughout the year, and implement additional procedures, if needed, to ensure that during-the-award monitoring documents are received and reviewed in a timely manner. C-59 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Views of Responsible Officials and Corrective Action Plans: We concur with the finding. DHS has instituted a monitoring process to ensure appropriate procedures for subrecipient performance review are executed by the LIHEAP program staff. The process includes: Monitoring timely submission of monthly programmatic and expenditure reports from subrecipients. Documented management reviews of monthly programmatic and expenditure reports. Timely submission and recording of monthly expenditures. A template for evaluating subrecipient performance and compliance. Estimated Completion Date: March 15, 2015 Contact Person: Lamar Smith, Director, Collaborative Services Telephone: 404-463-7824; E-mail: lamar.smith@dhs.ga.gov C-60 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 DEPARTMENT OF COMMUNITY AFFAIRS1 2014-012 Incorrect Eligibility Determinations Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Eligibility None Material Noncompliance U.S. Department of Housing and Urban Development 14.871 - Section 8 Housing Choice Vouchers Criteria: OMB Circular A-133 requires that income eligibility and tenant rent payment must be calculated using the documentation from third party verification in accordance with 24 CFR part 5 subpart F. Condition: DCA-RAD did not correctly determine income for two tenants selected for eligibility testing. Cause: The project failed to follow the policies and procedures which have been established for determining tenant eligibility in accordance with HUD guidelines. Effect or Potential Effect: Noncompliance with HUD guidelines could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Recommendation: Management should establish procedures and monitor compliance with those procedures to ensure that the determination of tenant eligibility in accordance with guidelines specified by HUD. Views of Responsible Officials and Corrective Action Plans: The Department of Community Affairs, Rental Assistance Division has established monthly file review procedures to monitor compliance and ensure that the determination of tenant eligibility is in accordance with guidelines specified by HUD. 1 The audit of this organizational unit was performed in whole or in part by other auditors. C-61 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-013 Incorrect Financial Data in CAPER Report Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Number: Reporting Material Weakness Material Noncompliance U.S. Department of Housing and Urban Development 14.228 - Community Development Block Grants B-12-DC-13-0001 (Year: 2013) The Department of Community Affairs (DCA) reported incorrect financial data in the Consolidated Annual Performance and Evaluation Report (CAPER) for the Community Development Block Grant (CDBG) program. Background Information: The primary objective of the Community Development Block Grants (CDBG) is the development of viable communities by providing decent housing, a suitable living environment, and expanded economic opportunities, principally for persons of low- and moderate-income. CDBG is part of the State-Administered CDBG Cluster as defined by OMB Circular A-133. Criteria: As a recipient of federal awards, DCA is required to establish and maintain internal control designed to provide reasonable assurance of compliance with federal laws, regulations, and program compliance requirements, including the CAPER reporting requirements. According to Title 24 of the Code of Federal Regulations Part 91.220(b) and 91.520, a CDBG recipient is required to submit an annual report on the progress it has made in carrying out its strategic plan and its action plan. The performance report must include a description of the resources (i.e., grant funds and program income) made available, the investment of available resources (i.e., how the funds were used), and the geographic distribution and location of investments (i.e., where the funds were used). Condition: As part of our review of CAPER reporting, we obtained the CAPER that DCA submitted to the United States Department of Housing and Urban Development (US HUD) in September 2013. We reviewed documentation supporting the CDBG Allocation Distributions and Accomplishments (AD&A) table and the Geographic Distribution of HUD Funds by County table contained in the CAPER. We found that 94 of 98 awarded grants listed in the AD&A table were incorrect. We also found that 5 of 61 awarded grants in the Geographic Distribution report were incorrect. When we requested documentation supporting the AD&A and Geographic Distribution tables, DCA staff determined that the information submitted in the CAPER was incorrect. After consulting with US HUD personnel, DCA submitted a revised AD&A table to US HUD on January 15, 2015. No changes were made to the Geographic Distribution table. We selected a random sample of 10 grant awards from the revised AD&A table. For each of these grant awards, the grant award shown in the revised AD&A report agreed with the grant award letter in the subrecipients grant award file. We also selected a random sample of 10 subrecipient grant award files. For each of these files, the grant award shown on the grant award letter agreed with the amounts in the revised AD&A table. Cause: DCA's preparation and review procedures were not operating effectively to ensure financial data were accurate and complete. C-62 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Effect or Potential Effect: Submitting incorrect information in the CAPER diminishes the federal government's ability to assess a grant awardee's management of the funds granted and its progress toward the grant program's goals. Grant conditions also allow the grantor to penalize DCA for noncompliance by suspending or terminating the award or withholding future awards. Recommendation: We recommend DCA improve its internal controls for financial reporting to ensure that CAPER reports are accurate prior to their submission to US HUD. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. We acknowledge that CAPER must contain accurate financial information. Department of Community Affairs is implementing HUD's automated system for CAPER reporting and strengthening its procedures for preparation and review of the CAPER before final submission to HUD. Estimated Completion Date: January 1, 2015 Contact Person: Joanie Perry, Division Director Telephone: 404-679-3173; E-mail: joanie.perry@dca.ga.gov C-63 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 DEPARTMENT OF BEHAVIORAL HEALTH AND DEVELOPMENTAL DISABILITIES 2014-014 Inadequate FFATA Reporting Process Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Number: Repeat of Prior Year Findings: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.959 - Block Grants for Prevention and Treatment of Substance Abuse 2B08TI010061-14 (Year: 2014) FA-441-13-01, FA-441-12-03 The Department of Behavioral Health and Developmental Disabilities (Department) did not have an adequate process in place to ensure that Federal Funding Accountability and Transparency Act (FFATA) reports were accurately prepared and submitted within the required timeframe for subawards granted to subrecipients of the Substance Abuse Prevention and Treatment Block Grant (SABG) program. Background: SABG provides funds to States for the purpose of planning, carrying out and evaluating activities to prevent and treat substance abuse. During fiscal year (FY) 2014, the Department spent $54.7 million in SABG funds. The Department passed through approximately $42.1 million to subrecipients. Criteria: As a recipient of federal awards, the Department is required to establish and maintain internal control designed to provide reasonable assurance of compliance with federal laws, regulations, and program compliance requirements, including the reporting requirements of FFATA. FFATA was implemented by the federal government to increase transparency and the availability of public information related to federal spending. Under FFATA, the Department is required to report information on each sub-award or amendment of $ 25,000 or more in federal funds in the Federal Funding Accountability and Transparency Sub-award Reporting System (FSRS). The subaward information must be submitted to FSRS by the end of the month following the month in which the subaward or amendment was made and must include the following key data elements: (1) subaward date (representing the time period, by month and year), (2) the subrecipient's 9 digit Data Universal Numbering System (DUNS) number, (3) the amount of the subaward, (4) the date the subaward agreement was signed, and (5) the subaward number or other identifying number assigned by the State. Condition: As part of our review of FFATA reporting for SABG, we followed up on the Department's efforts to implement its corrective action plans for prior year findings FA-441-13-01 and FA-441-12-03. In these prior year findings, we reported that the Department did not submit the required FFATA reports to FSRS. In response to our past recommendations to establish internal control for FFATA reporting, the Department developed a new reporting process and created a Regulatory Reporting Database to collect, monitor and report subaward information. The Department's new reporting process was implemented in March 2014. However, our review of this process revealed that the new database does not identify subaward obligation dates and subaward amounts by program (for subawards with multiple funding sources). During FY 2014, the Department awarded 122 SABG subawards to 88 subrecipients. These subawards totaled approximately $42.1 million and were subject to FFATA reporting requirements. We examined the subaward agreements, Regulatory Reporting Database, and the information reported to FSRS for 55 of the SABG subawards totaling $26.3 million. C-64 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Our testing revealed that FFATA reports were not submitted to FSRS for 16 subawards, which were also missing from the Regulatory Reporting Database In addition, FFATA reports for the other 39 subawards tested were submitted after their due date. We also found that the subaward amounts reported for 25 of these 39 subawards differed from the contractual amounts of the subaward agreements. Cause: The Department's process for collecting and reporting subaward information was not adequate. As previously noted, the Department's Regulatory Reporting Database does not identify subaward obligation dates and subaward amounts by program, which are both required data elements for FFATA reporting. Additionally, the training provided to those in charge of maintaining the database was inadequate; in that, the training did not provide enough information on FFATA reporting requirements to ensure that subaward amounts were accurately reported to FSRS. Effect or Potential Effect: Submitting untimely, inaccurate or incomplete FFATA reports diminishes the federal government's ability to ensure transparency and accountability of federal spending. In addition, grant conditions allow the grantor to penalize the Department for noncompliance by suspending or terminating the award or withholding future awards. Recommendation: We recommend the Department continue to improve its process for collecting and reporting subaward information and implement changes, as needed, to ensure its Regulatory Reporting Database is properly maintained and includes all data elements that are required to be reported to FSRS. We also recommend the Department provide additional training to personnel who oversee reporting and who document the accuracy and completion of FFATA reports. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The Department will continue refining the capabilities of the Regulatory Reporting Database such that it contains all of the necessary reporting data elements required for timely and accurate FFATA reporting. In addition, the Department is exploring the necessary modifications to PeopleSoft, as the accounting system of record, to collect, maintain and report these elements. Estimated Completion Date: June 30, 2015 Contact Person: Robert Dorr, CAE Telephone: 404-232-1637; E-mail: Robert.Dorr@dbhdd.ga.gov C-65 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-015 Journal Entry Documentation and Subrecipient Monitoring Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Numbers: Subrecipient Monitoring Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.667 Social Services Block Grant 1401GAS0SR (Year: 2014), 1301GAS0SR (Year: 2013) Criteria: See Financial Statement Finding 2014-060 Condition: See Financial Statement Finding 2014-060 Cause: See Financial Statement Finding 2014-060 Effect or Potential Effect: See Financial Statement Finding 2014-060 Recommendation: See Financial Statement Finding 2014-060 Views of Responsible Officials and Corrective Action Plans: See Financial Statement Finding 2014-060 C-66 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 DEPARTMENT OF TRANSPORTATION 2014-016 Inadequate Documentation of Certified Payroll Reviews Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Numbers: Repeat of Prior Year Findings: Davis-Bacon Act Significant Deficiency None U.S. Department of Transportation 20.205 - Highway Planning and Construction 20.205 - ARRA - Highway Planning and Construction N4520.228 (Year: 2014), N4510.772 (Year: 2014), N4510.705 (Year: 2009) FA-484-13-01, FA-484-12-01 (Partial Repeat) Reviews of certified payrolls were not consistently documented. Background Information: The Highway Planning and Construction program is part of the Highway Planning and Construction Cluster (HPCC). This program provides funding to construct and rehabilitate the National Highway System, including interstate highways and public roads. The Department of Transportation (Department) expended $1.2 billion in HPCC funds during fiscal year (FY) 2014. Criteria: The Davis-Bacon Act is a federal law that requires contractors and subcontractors to pay federally prescribed prevailing wages to laborers and mechanics working on federally funded construction contracts in excess of $2,000. Construction contracts subject to the Davis-Bacon Act are required to include prevailing wage rate clauses that notify the contractor and subcontractor of the requirements to comply with the Davis-Bacon Act and the U.S Department of Labor regulations (29 CFR part 5). This includes a requirement for the contractor or subcontractor to submit a copy of weekly payroll and a statement of compliance (i.e., certified payrolls) for each week in which contract work is performed. The Department is responsible for administering and enforcing the prevailing wage rate requirements in its covered contracts and has established policies and procedures in its Construction Manual for collection, inspection and verification of certified payrolls. The Construction Manual includes requirements for performing payroll reviews and withhold monthly payments for any labor standard violations. Condition: As part of our review of compliance with Davis-Bacon Act requirements for the HPCC, we followed up on the Department's efforts to implement its corrective action plans for prior year findings FA-484-13-01 and FA-484-1201. In these prior year findings, we reported that the Department did not have sufficient policies and procedures in place to ensure compliance with Davis-Bacon Act requirements. In response to these findings, the Department revised its Construction Manual and provided additional clarification and guidance for payroll procedures. While the revised Construction Manual describes how payroll errors should be documented and communicated, the manual does not provide any additional guidance for documenting the performance of the payroll reviews. Consequently, we continued to find instances where reviews of certified payrolls were not documented. During our FY 2014 review, we examined certified payrolls for active construction projects at two of the Department's seven district offices. We identified a total of 60 active projects at these offices and randomly selected five projects from each office to test. For each of these projects, we reviewed documentation maintained in the project files, including the certified payrolls, for two randomly selected weekly payroll periods. We found two instances at each office where the required payroll review was not documented. C-67 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Cause: The Department did not have sufficient oversight of the payroll review process to ensure that the established procedures were being followed and documented by staff. Furthermore, the Department's Construction Manual does not provide detailed guidance for documenting the performance of payroll reviews. Effect or Potential Effect: Inconsistent documentation of payroll reviews diminishes the Department's ability to administer and enforce the prevailing wage rate requirements, which increases the risk of workers not being paid the federally prescribed prevailing wage rates. Recommendation: We recommend the Department monitor the performance of its established payroll review procedures to ensure that they are being followed by staff and properly documented throughout the year. Additionally, we recommend the Department continue to provide training to staff who oversee Davis-Bacon Act compliance and establish policies and procedures for documenting (i.e., maintaining evidence of) certified payroll reviews. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. We acknowledge that the Department should monitor the performance of its established payroll review procedures to ensure that they are being followed by staff and properly documented throughout the year. We agree that inconsistent documentation of payroll reviews diminishes the Department's ability to administer and enforce the prevailing wage rate requirements. In response to the prior year finding, the State Construction Office staff further revised Chapter 15 of the Construction Manual providing additional clarifications, instruction and forms. Statewide training to disseminate the changes has occurred and will continue to be provided to each of the District/Area Offices. The Department's Office of EEO has provided additional training to District EEO staff and is developing a comprehensive internal training program for our District EEO Officers to reinforce what exists today. Additionally, the Office has developed additional online training programs for Construction Inspection personnel and our contractors to reinforce understanding and increase compliance of EEO Federal Regulations. The Office of EEO also conducts approximately 30 Contractor On-Site Verification Visits and Interviews annually in accordance with the Office of EEO's Contractor Compliance Plan. These reviews follow the procedures outlined in 23 CFR 230. The Contract Compliance Review process has several steps to ensure a comprehensive review, including EEO performing labor interviews and confirming a contractor's compliance with Davis Bacon Act requirements. The Office of EEO has also revised its Preconstruction Conference EEO checklist and made it available to Construction personnel online, and the District EEO officers will be attending more of the meetings. The Office of EEO also created a shared online repository in June 6, 2014 to document reported labor compliance issues statewide. The full implementation of AASHTO's Civil Rights Labor Management Software (CRLMS) has not occurred as hoped and previously mentioned. However, it does not serve to establish a new function, but rather to modernize existing roles and responsibilities. While the software has been implemented, certain of the contractor interface modules of the system are still being piloted. Full implementation of the software should occur by April 1, 2015. C-68 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 To address the area of documentation of project engineer review, the Office of Construction has implemented a new Certified Payroll Review Form and revised the Labor Interview Form. These forms confirm and document that the contract compliance reviews of certified payrolls and labor interviews were performed in accordance with the Construction Manual. Estimated Completion Date: August 12, 2014 Contact Person: Marc Mastronardi, State Construction Engineer Telephone: 404-631-1971; E-mail: mmastronardi@dot.ga.gov C-69 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-017 FFATA Reports Not Submitted Timely Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Numbers: Repeat of Prior Year Finding: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Transportation 20.500 - Federal Transit - Capital Investment Grants 20.507 - Federal Transit - Formula Grants 20.509 - Formula Grants for Rural Areas GA-18-X033 (Year: 2013), GA-90-X309-02 (Year: 2012) FA-484-13-02 The Department of Transportation (Department) did not submit Federal Funding Accountability and Transparency Act (FFATA) reports within the required timeframe for the Federal Transit Cluster (FTC) programs and the Formula Grants for Rural Areas (FGRA) program. Background Information: The Federal Transit Capital Investment Grants program and the Federal Transit - Formula Grants program are part of the FTC. These programs provide funds for the construction of new fixed guideway systems or extension to existing systems and funds to support public transportation services in urbanized areas. The FGRA program assists with initiating, improving, or continuing public transportation service in rural areas. During fiscal year (FY) 2014, the Department spent $14.1 million in FTC funds and $24.8 million in FGRA funds. The Department passed through approximately $10.2 million in FTC funds and $23.8 million in FGRA funds to subrecipients. Criteria: As a recipient of federal awards, the Department is required to establish and maintain internal control designed to provide reasonable assurance of compliance with federal laws, regulations, and program compliance requirements, including the reporting requirements of FFATA. FFATA was implemented by the federal government to increase transparency and the availability of public information related to federal spending. Under FFATA, the Department is required to report information on each sub-award or amendment of $25,000 or more in federal funds in the Federal Funding Accountability and Transparency Sub-award Reporting System (FSRS). The subaward information must be submitted in FSRS by the end of the month following the month in which the subaward or amendment was made and must include the following key data elements: (1) subaward date, (2) the subrecipient's 9 digit Data Universal Numbering System (DUNS) number, (3) the amount of the subaward, (4) the date the subaward agreement was signed (Subaward Obligation/Action Date), and (5) the subaward number or other identifying number assigned by the state. The Department utilizes a tracking spreadsheet to monitor the reporting of subaward information. The tracking spreadsheet includes the specific key data elements that are required to be reported in FSRS. Condition: As part of our review of FFATA reporting for FTC and FGRA, we followed up on the Department's efforts to implement its corrective action plans for prior year finding FA-484-13-02. In this prior year finding, we reported that the Department did not submit FFATA reports to FSRS within the required timeframe. In response to our recommendations to improve internal control over FFATA reporting, the Department transitioned the responsibility for reporting to Contracts staff within the Intermodal Division and established new standard operating procedures for FFATA reporting. The standard operating procedures specifically address the monthly reporting responsibilities for FFATA and describe procedures for updating the tracking spreadsheet. C-70 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 The new standard operating procedures were implemented in April 2014. However, our review of the tracking spreadsheet after implementation of these procedures revealed several instances where the tracking spreadsheet was not updated with the correct information. In these instances, the FFATA report submittal date that was recorded in the tracking spreadsheet did not agree with the actual submittal date in FSRS. In addition, we continued to identify FFATA reports that were not submitted within the required timeframe during our testing of FY 2014 subawards. We tested a random sample of six of the 13 FTC subawards and 12 of the 60 FGRA subawards that were subject to FFATA reporting requirements during FY 2014. These subawards totaled $2,164,172 and $530,976, respectively. We compared the obligation date for each subaward to the FFATA report submittal date to determine if the reports were submitted in FSRS within the required timeframe. We found that the FFATA report for one FGRA subaward was submitted seven months late, and the FFATA reports for three FTC subawards and six FGRA subawards were submitted one month late. Cause: The Department did not have sufficient oversight of its FFATA reporting process to ensure timely reporting of subaward information in FSRS. As previously discussed in the condition, the Department's corrective action plans were not in place for the majority of FY 2014. In addition, the Department did not have sufficient monitoring procedures in place to ensure information was being correctly recorded in the tracking spreadsheet. Effect or Potential Effect: Submitting untimely FFATA reports diminishes the federal government's ability to ensure transparency and accountability of federal spending. Grant conditions also allow the grantor to penalize the Department for noncompliance by suspending or terminating the award or withholding future awards. Furthermore, the incorrect recording of FFATA report submittal dates in the tracking spreadsheet impacts management's ability to effectively monitor the FFATA reporting process. Recommendation: We recommend the Department continue its efforts to improve internal control over FFATA reporting and monitor the performance and results of its new standard operating procedures to ensure they are operating effectively and being following by staff. We also recommend the Department: Establish procedures for verifying the accuracy of the FFATA report submittal dates recorded in the tracking spreadsheet. Provide the necessary training to all personnel responsible for performing and monitoring the new FFATA reporting procedures. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. We acknowledge that FFATA reports were submitted late and in several cases the submittal dates were incorrectly noted on the Tracking Spreadsheet. We agree that reporting this information timely is important to the federal government's ability to ensure transparency and accountability of federal spending. We also agree that recording FFATA report submittal dates accurately in the tracking spreadsheet is important for management to effectively monitor the FFATA reporting process. In response to the prior year finding, the Intermodal Division developed a Standard Operating Procedure, in late FY 2014, related to FFATA reporting which specifically addresses the monthly reporting responsibilities and updating of the Master Transit Spreadsheet. C-71 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 It should be noted that the majority of our contracts are executed during the first six or seven months of the year. Following the transition of the FFATA duties to Intermodal and training of staff in late FY 2014, we had limited contracts for the auditors to "test" for compliance during the fourth quarter of FY 2014. We feel that the new detailed procedure and staff training will ensure compliance with this regulation in the future. Estimated Completion Date: June 30, 2014 Contact Person: Nancy Cobb, Intermodal Administrator Telephone: 404-631-1242; E-mail: ncobb@dot.ga.gov C-72 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-018 Inadequate Internal Control over Special Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Number: Reporting Material Weakness Nonmaterial Noncompliance U.S. Department of Transportation 20.509 Formula Grants for Rural Areas GA-18-X033 (Year: 2013) The Department of Transportation (Department) did not adequately monitor the preparation and review of Rural General Public Transit Service (RU-20) forms. Background Information: The Formula Grants for Rural Areas (FGRA) program assists states with initiating, improving, or continuing public transportation service in rural areas. The Department spent $24.8 million in FGRA funds during fiscal year (FY) 2014, of which $23.8 million was distributed to subrecipients that provide public transportation services in rural areas. Criteria: As a recipient of federal awards, the Department is required to establish and maintain internal control designed to provide reasonable assurance of compliance with federal laws, regulations, and program compliance requirements. Under the Special Reporting requirements of the FGRA program, the Department is required to report financial and service data annually on RU-20 forms. The RU-20 forms are required to be submitted in the National Transit Database (NTD) by November 30. NTD serves as the primary source for information and statistics on the transit systems of the United States. The financial data reported in the RU-20 forms comes from the final year-end reimbursement forms for each subrecipient. The service data comes from the Rural Management Information System (RMIS), which is the system that the Department uses to record the monthly service data reported by subrecipients. The Department contracts with a consultant to compile the subrecipient financial and service data and prepare the RU-20 forms. The consultant notifies the Department when the RU-20 forms are complete and ready for submission in NTD. The Department has established standard operating procedures for NTD reporting that require RU-20 forms to be reviewed prior to submission in NTD. Condition: During our review of Special Reporting for the FGRA program, we found no evidence of the reviews that were required to be performed on the RU-20 forms. In addition, our testing of the RU-20 forms revealed several instances where the financial and service data in the forms did not agree with the data reported in the supporting source documentation (i.e., the final year-end reimbursement forms and RMIS reports). We tested a randomly selected sample of nine of the 83 RU-20 forms that were submitted in NTD during FY 2014. We examined documentation supporting the data reported in the RU-20 forms for the following key line items: Total annual Operating Expenses, Local Operating Assistance, Annual Capital Costs and Total Trips. We identified discrepancies in the data reported for six of the nine RU-20 forms tested. Specifically, we found four instances where either the Total Annual Operating Expenses or the Local Operating Assistance data in the RU-20 forms did not agree with the data reported in the final year-end reimbursement forms and three instances where the Total Trips data in the forms did not agree with the data reported in RMIS. The Department was not able to provide us with a reconciliation or other support for the differences. C-73 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Cause: The Department did not have sufficient procedures in place for monitoring the preparation of the RU-20 forms and the performance of the RU-20 form reviews. In addition, the Department's standard operating procedures for NTD reporting did not describe documentation requirements for reviews of the RU-20 forms or a process for obtaining and reviewing documentation supporting any changes made to the data in the forms. The Department also indicated that staff turnover was a contributing factor during the year. Effect or Potential Effect: Submitting inaccurate or incomplete program information in NTD results in noncompliance with federal regulations and prevents the Federal Transit Administration from effectively monitoring the FGRA program. Grant conditions also allow the grantor to penalize the Department for noncompliance by suspending or terminating the award or withholding future awards. Recommendation: We recommend the Department monitor the performance of the RU-20 form reviews and implement additional procedures for obtaining and reviewing documentation supporting any adjustments made to financial and service data during the preparation of the forms. We also recommend the Department establish documentation requirements for reviews of the RU-20 forms. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. We acknowledge the discrepancies and errors identified by the State auditors for FY 2013 NTD Data. We also acknowledge that the accuracy of this information is an important component of the federal government's mission to insure transparency and accountability of federal funds. In response to the prior year finding, the Intermodal Division has developed a comprehensive Standard Operating Procedure (SOP) detailing all responsibilities associated with the required annual NTD filing. The compilation and validation of financial data (by sources of funding and classification of expenses: operating and capital), vehicle fleet data, facilities, safety data and service data for 114 rural systems is required annually. The SOP has been updated and revised to incorporate a more stringent internal audit prior to submittal of data to NTD. Our internal audit seeks to validate the accuracy of data from original source documents and the transfer of this information to the Master Spreadsheet and finally to the NTD Database for each sub-recipient. In addition, the SOP requires a formal recommendation to the Administrator and Division Director outlining steps taken to insure the integrity and accuracy of the data. We feel that the investment of time over the last several months with staff to develop a robust and detailed procedure will ensure compliance of this regulation in the future. Estimated Completion Date: February, 11, 2015 Contact Person: Nancy Cobb, Intermodal Administrator Telephone: 404-631-1242; E-mail: ncobb@dot.ga.gov C-74 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-019 Noncompliance with Subrecipient Monitoring Requirements Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Federal Award Numbers: Repeat of Prior Year Findings: Subrecipient Monitoring Material Weakness Material Noncompliance U.S. Department of Transportation 20.205 - Highway Planning and Construction 20.205 - ARRA - Highway Planning and Construction N4520.228 (Year: 2014), N4510.772 (Year: 2014), N4510.705 (Year: 2009) FA-484-13-03, FA-484-12-05 (Partial Repeat) The Department of Transportation (Department) did not adequately perform or document monitoring procedures for subrecipients receiving federal awards under the Highway Planning and Construction Cluster (HPCC). Background Information: The Highway Planning and Construction program is part of the HPCC. This program provides funding to construct and rehabilitate the National Highway System, including interstate highways and public roads. Of the $1.2 billion in HPCC funds that the Department expended during fiscal year (FY) 2014, the Department passed through approximately $53.9 million to 189 HPCC subrecipients. Criteria: As the pass-through entity, the Department is responsible for monitoring subrecipients to ensure that funds are expended in accordance with laws, regulations, and grant agreements. The Department is required to establish and maintain controls designed to provide reasonable assurance of compliance with Subrecipient Monitoring requirements for: Determining Subrecipient Eligibility, System for Award Management, Award Identification, During-the-Award Monitoring, Subrecipient Audits, Ensuring Accountability of For-Profit Subrecipients, and Passthrough Entity Impact. The Department is also responsible for evaluating and documenting whether subrecipients of Federal-aid highway funds have adequate project delivery systems for approved projects and sufficient accounting controls to properly manage funds. Condition: During our review of Subrecipient Monitoring for HPCC, we followed up on the Department's efforts to implement its corrective action plans for prior year findings FA-484-13-03 and FA-484-12-05. In these prior year findings, we reported that the Department did not have sufficient internal controls in place to ensure compliance with the requirements for Subrecipient Monitoring. In response to these findings, the Department implemented a new A133 Report Tracking Spreadsheet and a DUNS Number Tracking Log to monitor compliance with the requirements for Subrecipient Audits and Determining Subrecipient Eligibility. However, the Department did not implement corrective action plans to resolve the following conditions, which we identified again during our testing of the subrecipients that expended $53.9 million in HPCC funds during FY 2014: Award Identification Subaward agreements identified the Federal awarding agency and the Federal award name and number, but did not identify the CFDA title and number. During-the-Award Monitoring There was no evidence of monitoring procedures performed to address all compliance requirements that are direct and material to HPCC subrecipients. However, we did note that on-site visits are conducted to monitor the status of current projects. C-75 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Pass-through Entity Impact Due to the lack of documentation for during-the-award monitoring, we were not able to determine if the Department fully complied with the requirement to evaluate pass-through entity impact. Subrecipient Project Delivery Systems and Accounting Controls The Department did not have policies and procedures in place for evaluating and documenting whether subrecipients of Federal-aid highway funds have adequate project delivery systems for approved projects and sufficient accounting controls to properly manage the HPCC funds. Cause: The Department has not implemented policies and procedures that specifically address all of the Subrecipient Monitoring requirements for During-the-Award Monitoring, Pass-through Entity Impact, and Subrecipient Project Delivery Systems and Accounting Controls. Furthermore, the Department did not have sufficient oversight over its procedures for Award Identification to ensure that CFDA title and number were included in HPCC subaward agreements. Effect or Potential Effect: Inadequate subrecipient monitoring could result in federal funds being expended for unallowable purposes and subrecipients not properly administering federal programs in accordance with laws, regulations, and grant agreements. In addition, grant conditions allow the grantor to penalize the Department for noncompliance by suspending or terminating the award or withholding future awards. Recommendation: We recommend the Department provide Grant Administrators in District Offices with additional guidance (i.e., detailed policies and procedures) for performing on-site visits to ensure that the site visit procedures address all compliance requirements that are direct and material to subrecipients and are adequately documented. We also recommend that the Department: Review its current process for preparing subawards and implement changes, as needed, to ensure that CFDA title and number are included in all subawards. Establish procedures for evaluating and documenting pass-through entity impact and subrecipient project delivery systems and accounting controls. Monitor the performance of established procedures to ensure that they are being consistently followed and documented by all program personnel. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. We acknowledge that additional guidance should be provided to personnel responsible for performing on-site visits so as to ensure that the site visit procedures address all direct and material compliance requirements and are adequately documented. We agree that we should update our processes as necessary to ensure that all applicable grant information is included in the subawards. We also agree that adequate subrecipient monitoring procedures are important for ensuring that the federal highway program is properly administered in accordance with laws, regulations, and grant agreements. The Office of Audits has been collaborating with the various Offices responsible for administration and oversight of federal highway projects to determine the best avenue for broadly addressing the during-the-award-monitoring area of compliance. We are currently in the process of developing and documenting procedures which will provide detailed guidance to personnel responsible for performing on-site visits. We are also assigning Internal Audit C-76 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 personnel to work with district grant administrators with on-site monitoring (site-visits) and evaluating impact of subrecipient noncompliance to GDOT as the pass-through entity. We are also reviewing our current process for preparing subawards. We will implement changes as necessary so as to ensure that all applicable grant information, including the CFDA title and number, is included in all subawards. GDOT does evaluate the subrecipient's project delivery system as part of its Local Administered Project (LAP) certification process. This certification process was recently revamped to ensure that each Local Public Agency (LPA) has the resource capacity and ability to successfully manage, administer and execute the policies and procedures for federal and state compliance. This certification process is detailed in the Local Administered Project (LAP) manual. Training is also required for the LPAs prior to LAP certification. However, we are reviewing and updating our procedures as necessary so as to ensure that we are assessing the LPAs to extent that is required by subrecipient monitoring requirements. Estimated Completion Date: June 30, 2015 Contact Person: Josh Nix, Audits Administrator Telephone: 404-347-0311; E-mail: jonix@dot.ga.gov C-77 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 GEORGIA STATE UNIVERSITY RESEARCH FOUNDATION, INC1 2014-020 Required Reports Not Filed or Not Submitted on Time Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.286 - Discovery and Applied Research for Technological Innovations to Improve Human Health, 93.853 - Extramural Research Programs in the Neurosciences and Neurological Disorders, 93.173 - Research Related to Deafness and Communication Disorders, 93.307 - Minority Health and Health Disparities Research , 93.847 - Diabetes, Digestive, and Kidney Diseases Extramural Research, 93.273 - Alcohol Research Programs, 93.242 - Mental Health Research Grants, 93.848 - Digestive Diseases and Nutrition Research, 93.855 - Allergy, Immunology and Transplantation Research, 93.865 - Child Health and Human Development Extramural Research, 93.077 - Family Smoking Prevention and Tobacco Control Act Regulatory Research Criteria: The Research Foundation is required to submit performance and financial reports as required by the award terms and conditions. Such reports are required to be submitted within a specified timeframe as required by the applicable grant or contract agreement. Condition: Certain financial and other reports required by grant and contractual agreements entered into by the Research Foundation with various federal agencies were not submitted on time. Of a total of 40 grant and contractual agreements selected for testing, 19 had financial reporting requirements, and 16 of the 19 were not submitted within the required timeframe. This issue has recurred for the last four years. Context: Of the 324 programs, we examined 40 and determined that of the 19 programs requiring reporting, 16 were not submitted within the required timeframe. All 16 of these programs were submitted together in a single submission to the same sponsoring agency. Cause: Insufficient monitoring of compliance with the reporting terms and conditions of awards. Effect or Potential Effect: A violation or failure to comply with an award's terms and conditions may result in the Federal agency withholding payments to the Research Foundation, withholding approval of further grants with the Research Foundation, and any other action deemed necessary to gain compliance. Recommendation: Efforts should continue to be made by the Research Foundation to reemphasize policies and procedures to ensure required reports are submitted to the contracting agencies by the specified due dates. 1 The audit of this organizational unit was performed in whole or in part by other auditors. C-78 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Views of Responsible Officials and Corrective Action Plans: We concur with this finding. Although we agree that the reports were submitted late, we do not agree that the recurrence of the issue is consistent with problems identified in prior years, which were caused by failures to recognize reporting due dates. In the current instance, the reports not submitted on time were prepared in a timely manner and were due as a single submission to the NIH through its Payment Management System. Their submission was attempted but denied because of access difficulties with the PMS due to the absence of GSU's two designated submitters and technical issues delaying the designation of another submitter. We have taken steps to ensure that this process will not recur. Five individuals (the Director and the four Associate Directors) have been designated as submitters in PMS and those five individuals along with the three most senior financial officers have been designated as preparers, ensuring that GSU will have access to the PMS. And, to forestall last minute problems, we have established a goal of submitting the NIH quarterly reports five business days prior to the submission deadline. For each day that a report fails to meet our goal date, the preparing financial officer will meet with the Director and appropriate Associate Director to discuss the cause of delay and methods for its amelioration. Contact Person: Ken Packman, Director Office of Sponsored Awards Telephone: 404-413-3550 E-mail: kpackman@gsu.edu C-79 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-021 Failure to Comply with Special Contract Terms and Conditions Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.305 - Education Research, Development and Dissemination Criteria: The Research Foundation is required to comply with special terms and conditions defined in the contracts. Condition: Certain special terms and conditions defined in the contracts were not met by the Research Foundation. Of a total of 40 programs judgmentally selected for testing, one did not comply with the special terms and conditions. Context: Of the 324 programs, we examined 40 programs and determined that of the 27 programs with contracts defining special terms and conditions, one did not comply with the special terms and conditions of the award. Cause: Insufficient monitoring of compliance with the special terms and conditions of awards. Effect or Potential Effect: A violation or failure to comply with an award's terms and conditions may result in the Federal agency withholding payments to the Research Foundation, withholding approval of further grants with the Research Foundation, and any other action deemed necessary to gain compliance. Recommendation: Efforts should be made by the Research Foundation to put in place policies and procedures to identify the terms and conditions of each grant and contractual agreement and to monitor the program's compliance with these terms and conditions. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. We concur with the above finding. The finding was due to an inability to demonstrate that a particular commitment had been met over the course of a project. We will identify these commitments in our accounting system and run monthly reports reconciling the commitments with actual expenditures. We will also institute a process of specifically identifying these obligations on the award summary sheets which are distributed to all key administrative personnel. Contact Person: Ken Packman, Director Office of Sponsored Awards Telephone: 404-413-3550 E-mail: kpackman@gsu.edu C-80 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 COLUMBUS STATE UNIVERSITY 2014-022 Weaknesses in Logical Access IT General Controls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Activities Allowed or Unallowed Eligibility Significant Deficiency None U. S. Department of Education 84.SFA - Student Financial Assistance Cluster University policies and procedures were insufficient to provide adequate internal controls over logical access IT general controls. Criteria: Management of the University is responsible for designing and maintaining internal controls that provide reasonable assurance that transactions are properly processed and reported. Condition: Our review of the established internal control structure associated with significant financial applications at the University revealed design and operating effectiveness deficiencies in logical access controls intended to protect financial and student financial assistance information from unauthorized access, manipulation and corruption. The details related to these deficiencies have been provided to management of the University in accordance with Official Code of Georgia Annotated 50-6-9. Cause: In discussing these deficiencies with the University, they stated that the cause was directly related to ineffective policies and failure to adequately monitor general security settings and user access to the financial application. Effect or Potential Effect: Failure to maintain adequate internal controls related to logical access increases the risk that misappropriation of assets, fraud, errors, irregularities and/or noncompliance with Federal regulations could occur. Recommendation: Management should review and enhance their policies and procedures to ensure the integrity and accuracy of the information used within the financial statements and as part of awarding financial assistance to students. Additionally, management should ensure proper separation of duties as it relates to financial and student financial assistance processes. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The University has implemented corrective procedures to update/modify the financial aid and bursar user accounts and access level to include the removal of update access to ensure integrity and accuracy as well as prevent fraud and irregularities. To ensure ongoing compliance, the financial aid and bursar roles have been permanently modified to query only to the student module. Contact Person: Valerie Alexander-Spicer; Director of Enterprise Software, UITS Banner Functional Leader Telephone: (706) 507-8828; Fax: (706) 569-3083; E-mail: alexander-spicer_valerie@columbusstate.edu C-81 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-023 Overpayment of Student Financial Assistance Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Eligibility Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The University's Student Financial Assistance Office improperly determined the financial need of eligible students. Criteria: Provisions included in 34 CFR 668 provide general guidance for administering Student Financial Assistance (SFA) programs and 34 CFR 685, provide eligibility and other related program requirements that are specific to the Federal Direct Loan Program. Condition: A sample of 60 financial aid awards were selected to determine if financial assistance was properly calculated and disbursed to eligible students. One student in the sample received Direct Unsubsidized Student Loans before the subsidized need-based loan limit was reached. Two students in the sample were not in compliance with the University's published satisfactory academic progress policies. Federal regulations (34 CFR 668.32 and 668.34) state that a student is eligible to receive financial assistance under Title IV programs if satisfactory academic progress is maintained. Questioned Cost: Questioned costs of $8,062.00, with likely questioned costs of $796,008.47, were identified for students who received student financial assistance in excess of their eligible need. Cause: In discussing the condition with Columbus State University officials, these issues occurred due to system processing issues including failures in the application of the Satisfactory Academic Progress (SAP) assessment process and the application of the student "Year in School" process, which determines Direct Loan limits. These processes were not adequately tested or monitored to ensure they were functioning as intended. Effect or Potential Effect: The University was not in compliance with federal regulations concerning awarding of SFA funds to students. Recommendation: The University should perform a risk assessment of its processes and procedures for determining each student's financial aid eligibility. Where vulnerable, the University should develop and/or modify policies and procedures to ensure that correct amounts are awarded to students in conformity with financial need requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls continue to operate as intended. The University should also contact the U. S. Department of Education regarding resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. We acknowledge that SFA funds were not awarded in the correct amounts as a result of insufficient controls. We agree that risk assessments should be performed and processes for monitoring controls should be developed and implemented. The above items have been corrected by the Office of Financial Aid. C-82 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 We will implement procedures to ensure that exception reports are generated and consistently monitored to ensure grade level and awarding comparisons match. Columbus State University (CSU) will bring Argos, the Banner companion reporting software package at the end of January, 2015. We will use the reporting tool to develop a broader array of comparative information to be certain all funds are properly awarded. Additionally, the IT services office has completed and released an upgrade to their SAP calculation module (release 8.37) which will allow CSU to capture and assign SAP status to students who attend but do not apply for aid. This will create a cleaner SAP progression and proper assignment of SAP status. The release is available now and will be used during Fall 2014 end of term processing. Estimated Implementation Dates: November 2014 (GA Modification Banner upgrade, completed) February 15, 2015 (Argos) Contact Person: Russ Romandini; Director of Financial Aid and Enrollment Information Telephone: (706) 507-8807; E-mail: Romandini_russ@columbusstate.edu C-83 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-024 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster Unearned Title IV funds were not identified and returned for students who unofficially withdrew from the University. Criteria: 34 CFR 668.22 provides requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV grant that the student earned as of the student's withdrawal date when a recipient of a Title IV grant withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of Title IV grant and loan assistance, or both, that the student earned is less than the amount of the Title IV grant or loan assistance that was disbursed to the student as of the withdrawal date. Condition: Twelve students who received Federal financial assistance for the Fall 2013 and Spring 2014 semesters and withdrew from the University but for whom no Return of Title IV calculation was performed were selected to determine if a refund should have been calculated. Our examination revealed that refund calculations were not performed for five students who unofficially withdrew during the Fall 2013 or Spring 2014 semesters. Questioned Cost: Questioned costs of $14,559.39, with likely questioned costs of $140,408.21, were identified due to refunds not being calculated for students who unofficially withdrew from the University. Cause: In discussing the condition with Columbus State University officials, this deficiency occurred because the University's method of identifying withdrawn students was not detecting all students that unofficially withdrew from the University. The University's method of identifying withdrawn students was not adequately tested when developed and placed in operation. Effect or Potential Effect: The Office of Financial Aid did not calculate the correct amount of refunds for the Title IV federal program. Recommendation: The University should implement policies and procedures to ensure that unofficial withdrawals that received Title IV funds are identified and the required refund calculation is performed. The University should also contact the U. S. Department of Education regarding the resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. We acknowledge that SFA funds were not returned in the correct amounts as a result of insufficient controls. We agree that risk assessments should be performed and processes for monitoring controls should be developed and implemented. C-84 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 We will implement procedures to ensure that unofficial withdrawals are properly reported to the Office of the Registrar in a timely manner to allow the Office of Financial Aid time to process returns within the 45 day threshold. CSU has activated programming within Banner that requires faculty to record a Last Date of Attendance (LDA) when they enter withdrawal grades. This is in addition to established Registrar policy to verify all students with all F and/or WF grades to ensure F grades were earned. To supplement, Columbus State University will bring Argos, the Banner companion reporting software package live at the end of January, 2015. We will use the reporting tool to develop a broader array of comparative information to be certain all students with F and WF grades have an accompanying LDA. It should be noted that the Office of Financial Aid has worked with the Office of the Registrar and the faculty to identify and resolve all unofficial withdrawals within the audited period. Estimated Implementation Dates: November 2014 (Banner modification, completed) February 15, 2015 (Argos) Contact Person: Russ Romandini, Director of Financial Aid and Enrollment Information Telephone: (706) 507-8807; E-mail: Romandini_russ@columbusstate.edu C-85 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 FORT VALLEY STATE UNIVERSITY 2014-025 Weaknesses in Logical Access IT General Controls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Activities Allowed or Unallowed Eligibility Significant Deficiency None U. S. Department of Education 84.SFA - Student Financial Assistance Cluster Program University policies and procedures were insufficient to provide adequate internal controls over logical access IT general controls. Criteria: Management of the University is responsible for designing and maintaining internal controls that provide reasonable assurance that transactions are properly processed and reported. Condition: Our review of the established internal control structure associated with significant financial applications at the University revealed design and operating effectiveness deficiencies in logical access controls intended to protect financial and student financial assistance information from unauthorized access, manipulation and corruption. The details related to these deficiencies have been provided to University Management in accordance with Official Code of Georgia Annotated 50-6-9. Cause: In discussing these deficiencies with the University, management stated that the cause was directly related to ineffective policies and failure to adequately monitor general security settings and user access to the financial application. Effect or Potential Effect: Failure to maintain adequate internal controls related to logical access increases the risk that misappropriation of assets, fraud, errors, irregularities and/or noncompliance with Federal regulations could occur. Recommendation: Management should review and enhance their policies and procedures to ensure the integrity and accuracy of the information used within the financial statements and as part of awarding financial assistance to students. Additionally, management should ensure proper separation of duties as it relates to financial and student financial assistance processes. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The University will review the policies and procedures relative to access controls and will ensure that all personnel involved in the review of access is aware of the requirements of their review to include the review for proper separation of duties. Contact Person: Melissa Lee, Controller Telephone: (478) 827-3017; Fax: (478) 825-1963; E-mail: leem@fvsu.edu C-86 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-026 Excessive Cash Balances Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Cash Management Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The University maintained excessive cash balances related to the Federal Direct Loan Program. Criteria: Provisions included in 34 CFR 668.163 and 668.166 provide requirements for maintaining and accounting for funds and excess cash, respectively. Condition: Upon review of cash drawdowns and disbursements related to the Federal Direct Loan Program, excessive cash balances were noted for nine days in the fiscal year. Provisions included in 34 CFR 668,166(a)(1), "The Secretary considers excess cash to be any amount of Title IV, HEA program funds, other than Federal Perkins Loan Program funds, that an institution does not disburse to students or parents by the end of the third business day following the date the institution received those funds from the Secretary." Cause: In discussing these deficiencies with management, they stated that University personnel incorrectly drew down Federal Direct Loan Program funds and returned the funds when the error was discovered. However, the error was not discovered in a timely manner. Effect or Potential Effect: The University was not in compliance with Federal regulations concerning the disbursement of Federal Direct Loan Program funds and excess cash. Recommendation: The University should establish procedures to ensure that Federal Direct Loan Program funds are disbursed within three business days of the receipt of such funds. The University should only request Federal Direct Loan Program funds when the amounts are immediately needed to disburse funds to students or parents. Additionally, the University should develop and implement a monitoring process to ensure that controls are properly implemented. The University should also contact the U.S. Department of Education regarding resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The University will review the policies and procedures relative to cash monitoring and will ensure that the personnel involved in the review is aware of the time requirements of the review. The University will contact the Department of Education as appropriate. Contact Person: Melissa Lee, Controller Telephone: (478) 827-3017; Fax: (478) 825-1963; E-mail: leem@fvsu.edu C-87 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-027 Overpayment of Student Financial Assistance Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Eligibility Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The University's Student Financial Assistance Office improperly determined the financial need of eligible students. Criteria: Provisions included in 34 CFR 668 provide general provisions for administering Student Financial Assistance (SFA) programs and 34 CFR 674, 675, 676, 685, and 690 provide eligibility and other related program requirements that are specific to the Federal Perkins Loan Program, Federal Work-Study program, Federal Supplemental Educational Opportunity Grant (SEOG), Federal Direct Loan Program, and Federal Pell Grant Program, respectively. Condition: A sample of 60 financial assistance files was selected to determine if financial assistance was properly calculated and disbursed to eligible students. The following deficiencies were noted: 1. Six students in the sample received Direct Unsubsidized Student Loans before the Subsidized need-based loan limit was reached. 2. Three students in the sample received additional funds from outside sources that were not included in other resources available to the student in the calculation of need. 3. One student in the sample was eligible to receive $298.00 more in Pell Grant funds based upon their attempted credit hours and Expected Family Contribution than they actually received. 4. One student in the sample was not in compliance with the University's published satisfactory academic progress policies. Federal regulations (34 CFR 668.32 and 668.34) state that a student is eligible to receive financial assistance under Title IV programs if satisfactory academic progress (SAP) is maintained. The student failed to meet the quantitative requirement of satisfactory academic progress, which resulted in SFA over disbursements totaling $10,143.00. 5. One student in the sample was not in compliance with the University's published SAP policies. SFA funds were disbursed to the student prior to the SAP review. Later in the semester, the student was required to submit a SAP appeal form, which was approved. However, these activities should have occurred prior to the disbursement of SFA funds. Questioned Cost: Questioned costs of $10,143.00, with likely questioned costs of $543,582.73, were identified for the students who received student financial assistance in excess of their eligible need. Cause: In discussing these deficiencies with management, they stated that there was inadequate monitoring of processes related to SAP and student financial aid eligibility determination. C-88 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Effect or Potential Effect: The University was not in compliance with Federal regulations concerning awarding of SFA funds to students. Recommendation: The University should review its processes and procedures for determining each student's financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with financial need requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are properly implemented. The University should also contact the U.S. Department of Education regarding resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The University has changed leadership in the financial aid office. The new leadership will review the processes and procedures relative to determining each student's financial aid eligibility and will make appropriate modifications for any weaknesses noted and will ensure that monitoring controls are in place. The University will contact the Department of Education as appropriate. Contact Person: Cynthia Parks, Director of Financial Aid Telephone: (478) 825-6605; Fax: (478) 825-6976; E-mail: parksc@fvsu.edu C-89 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-028 Undocumented Cost of Attendance Budgets Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Eligibility Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The University's Student Financial Aid Office failed to document the procedures used to establish their Cost of Attendance budgets. Criteria: Provisions included in 34 CFR 668 provide general provisions for administering Student Financial Aid (SFA) programs. Condition: Upon review of the University's Cost of Attendance (COA) budgets, it was noted that University personnel could not provide supporting documentation or explanations for the calculation of several components of the COA budgets, including Books and Supplies, Personal Expenses and Transportation. Additionally, University personnel could not explain an inconsistency noted in the comparison of the Room and Board component of the Undergraduate Resident and Non-Resident COA budgets. Cause: In discussing these deficiencies with management, they stated that due to turnover in the SFA Office, the University could not locate documentation for the procedures used in calculating COA budget components or determine if this documentation initially existed. Effect or Potential Effect: The University was not in compliance with Federal regulations concerning the COA budgets used as the basis for determining SFA eligibility. The COA is the cornerstone of establishing a student's financial need and sets a limit on the total aid a student may receive. If the estimated costs used for components in the COA budget are unreasonable and do not represent average costs for students at the University, a majority of the student population may have been significantly overawarded. Recommendation: The University should reevaluate the components used in the COA budgets and document that these costs represent average costs for students enrolled at the University. The University should modify its procedures to ensure that any future changes to the COA budgets are reasonable and based on documented average costs for students. The University should also contact the U.S. Department of Education regarding resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The University has changed leadership in the financial aid office. The new leadership will review the processes and procedures relative to determining the cost of attendance and will maintain documentation. The University will contact the Department of Education as appropriate. Contact Person: Cynthia Parks, Director of Financial Aid Telephone: (478) 825-6605; Fax: (478) 825-6976; E-mail: parksc@fvsu.edu C-90 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-029 Failure to Comply with Federal Work-Study Earmarking Requirements Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Matching, Level of Effort, Earmarking Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The University failed to use at least seven percent of the sum of its initial and supplemental Federal WorkStudy (FWS) allocations for an award year to compensate students employed in community service activities. Criteria: Provisions included in 34 CFR 675.18 provide requirements for the use of FWS Program funds. Condition: Our review of expenditures related to the FWS Program, noted that the proper amount was not expended for community service activities. The FWS amount authorized for the University was $408,525.00. Seven percent of the authorization is $28,596.75. The University expended $20,508.61 for community service activities. The University should have expended an additional $8,088.14 for community service activities to be in compliance with Federal regulations. Questioned Cost: $8,088.14 Cause: In discussing these deficiencies with management, they stated that the noncompliance occurred as a result of inadequate monitoring of FWS community service activities. Effect or Potential Effect: The University was not in compliance with Federal regulations concerning the use of FWS Program funds. Recommendation: The University should establish procedures to ensure that the proper amount of FWS Program funds is expended for community service activities. Additionally, the University should develop and implement a monitoring process to ensure that controls are properly implemented. The University should also contact the U.S. Department of Education regarding resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The University will review the processes and procedures relative to documenting, expending and monitoring the community service activities of the Federal Work Study Program to include all appropriate community service activities. The University will contact the Department of Education as appropriate. Contact Person: Cynthia Parks, Director of Financial Aid Telephone: (478) 825-6605; Fax: (478) 825-6976; E-mail: parksc@fvsu.edu C-91 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-030 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The University did not properly perform the refund process to ensure that unearned Title IV funds were returned in a timely manner. Criteria: 34 CFR 668.22 provides requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV grant that the student earned as of the student's withdrawal date when a recipient of a Title IV grant withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of Title IV grant or loan assistance that was disbursed to the student as of the withdrawal date. Condition: Twenty-five students who received Federal financial assistance for the Fall 2013 and Spring 2014 semesters and withdrew from the University were selected to determine if refunds were calculated and returned in the correct amount to the proper funding agency and/or student in a timely manner. Our examination revealed the following deficiencies: 1. The refund calculation for six students who withdrew during the Fall 2013 semester and seven students who withdrew during the Spring 2014 semester was calculated incorrectly due to the deduction of the improper number of scheduled break days and/or the use of the incorrect withdrawal date. Five of these students were requested to return $5,131.27 less than the required amount to various SFA programs and eight of these students were requested to return $4,418.07 more than the required amount to various SFA programs. Additionally, the proration between the school and student portion of the refund was incorrect for three students who withdrew during the Fall 2013 semester and seven students who withdrew during the Spring 2014 semester as a result of these errors. 2. Funds were not returned to the appropriate grantor programs within the required time frame of 30 days after the semester ended for four of the 11 unofficially withdrawn students tested. Questioned Cost: Questioned costs of $5,131.27, with likely questioned costs of $35,264.26, were identified for refunds calculated incorrectly. Cause: In discussing these deficiencies with management, they stated that the miscalculation of refund amounts occurred because several students' withdrawal dates were entered into accounting system incorrectly and scheduled break days were not properly set up in the Return of Title IV calculation module. Additionally, internal procedural errors led to the untimely return of funds to the appropriate grantor programs. Effect or Potential Effect: The Student Financial Assistance Office did not calculate the correct amount of refunds for the Title IV Federal program and did not apply the SFA refunds to the Title IV Federal programs in a timely manner. C-92 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Recommendation: The University should develop and implement procedures to ensure that student financial aid refunds are properly calculated and that unearned funds are correctly returned to the appropriate accounts in a timely manner in accordance with the Higher Education Amendments 1998, Public Law 105-244. The University should also contact the U.S. Department of Education regarding resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The University has reviewed the processes and procedures relative to calculating the return of Title IV funds. Individual training has occurred with responsible personnel. The University will contact the Department of Education as appropriate. Contact Person: Cynthia Parks, Director of Financial Aid Telephone: (478) 825-6605; Fax: (478) 825-6976; E-mail: parksc@fvsu.edu C-93 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 GEORGIA SOUTHERN UNIVERSITY 2014-031 Calculation of Title IV Refunds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA Student Financial Assistance Cluster The University's Student Financial Assistance office improperly calculated the amount of Title IV grant funds to be returned by a withdrawn student. Criteria: 34 CFR 668.22(h)(3)(ii)(A) provides that the student is not required to return the portion of a grant overpayment that is equal to or less than 50 percent of the total grant assistance that was disbursed (and that could have been disbursed) to the student for the payment period or period of enrollment. Condition: Our examination of student refund calculations revealed that the University did not reduce the amount to be returned by 50 percent of the total Title IV grant assistance that was disbursed for the period of enrollment. Cause: In discussing the issue with management, they stated this deficiency was a result of management being unaware of this change to the regulations and therefore, did not update the current form used in calculating student returns. Effect or Potential Effect: This deficiency could potentially cause excess Title IV funds to be returned to the U. S. Department of Education. Recommendation: The University should develop and implement procedures to ensure that the Student Financial Assistance refunds are properly calculated in accordance with the Higher Education Amendments 1998, Public Law 105-244. The University should also contact the U. S. Department of Education regarding resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The University is sending key members of the Bursar Office staff to Federal Title IV training so they will be aware of any new and/or changes in regulations related to disbursement, delivery and refunding of Title IV funds. Annual training will be required in the future and funds will be made available for travel related to this training. Additionally, the Bursar Office management staff will review and sign off on all U. S. Department of Education notices of regulatory changes in each award year. In addition to review and training, Georgia Southern University has submitted a project charter to implement and begin using the Banner Student System application for calculation of Title IV refunds. This implementation will provide a second layer of assurance that all changes in Federal regulations are detected and implemented as required. Attempts are being made to implement Banner student Title IV refunding by spring 2015. The required regulatory change in the refunding calculation was implemented immediately upon detection for fall semester 2014 and will continue in the manual process until the Banner application is implemented. Contact Person: Kim Brown, Assoc. VP - Finance Telephone: (912) 478-5224; Fax: (912) 478-0196; Email: kthompson@georgiasouthern.edu C-94 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 SAVANNAH STATE UNIVERSITY 2014-032 Weaknesses in Logical Access IT General Controls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Activities Allowed or Unallowed Eligibility Significant Deficiency None U. S. Department of Education 84.SFA Student Financial Assistance Cluster University policies and procedures were insufficient to provide adequate internal controls over logical access IT general controls. Criteria: Management of the University is responsible for designing and maintaining internal controls that provide reasonable assurance that transactions are properly processed and reported. Condition: Our review of the established internal control structure associated with significant financial applications at the University revealed design and operating effectiveness deficiencies in logical access controls intended to protect financial and student financial assistance information from unauthorized access, manipulation and corruption. The details related to these deficiencies have been provided to University Management in accordance with Official Code of Georgia Annotated 50-6-9. Cause: In discussing these deficiencies with the University, they stated that the cause was directly related to ineffective policies and failure to adequately monitor general security settings and user access to the financial application. Effect or Potential Effect: Failure to maintain adequate internal controls related to logical access increases the risk that misappropriation of assets, fraud, errors, irregularities and/or noncompliance with federal regulations could occur. Recommendation: Management should review and enhance their policies and procedures to ensure the integrity and accuracy of the information used within the financial statements and as part of awarding financial assistance to students. Additionally, management should ensure proper separation of duties as it relates to financial and student financial assistance processes. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. System access for the staff in the Admissions, Registrar's, Bursar's and Financial Aid Offices will be reviewed to ensure inappropriate access for job functions are eliminated. In addition, a process to reestablish system access during employee interagency transitions will be established by our Information Technology Department. Contact Person: Dr. Mable Moore, Chief Information Officer Telephone: (912) 358-4400; Fax: (912) 358-4907; E-mail: mooremj@savannahstate.edu C-95 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-033 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The Student Financial Assistance Office (SFA) did not properly perform the refund process and ensure unearned Title IV funds were accurately calculated and returned in a timely manner. Criteria: 34 CFR 668 provides general provisions for administering Student Financial Assistance programs. 34 CFR 668.22 provides requirements over the treatment of the Title IV funds when a student withdraws. The University is required to determine the amount of the Title IV grant that the student earned as of the student's withdrawal date when a recipient of a Title IV grant withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to the Title IV programs when the total amount of the Title IV grant that the student earned is less than the amount of Title IV grant that was disbursed to the student as of the withdrawal date. 34 CFR 668.22(j)(1) states that "An institution must return the amount of Title IV funds...as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew". Condition: The University did not properly perform the refund process for official and unofficial student withdrawals. A sample of 23 students that received federal financial assistance and withdrew, officially or unofficially, from the University were selected to determine if refunds were calculated in conformity with Title IV requirements and returned in a timely manner in accordance with federal regulations. Our examination revealed the following: 1. Fourteen instances were noted where the University did not correctly calculate the amount of unearned funds. This resulted in an overpayment of Title IV funds returned to the U.S. Department of Education by the University in the amount of $4,242.26. 2. The University properly calculated the refund for one student but did not return the unearned Title IV funds in the amount of $499.85. 3. The University improperly calculated the refund for one student but did not return the unearned Title IV funds in the amount of $2,137.29. 4. Ten refunds were not processed within the required timeframe of forty-five (45) days. In addition, auditor reviewed listing of all students who received all failing and/or incomplete grades for which no return of Title IV funds were made to ascertain whether the students sufficiently completed the enrollment period. Refunds were not calculated for seven students with all failing and/or incomplete grades and did not complete 60% of the enrollment period. The University did not return $10,964.24 of unearned Title IV funds. Questioned Cost: Questioned costs of $13,601.38, with likely questioned costs of $25,417.78, were identified of unearned Title IV funds not returned to the U.S. Department of Education. C-96 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Cause: In discussing these conditions with Savannah State University management, these issues resulted from the lack of monitoring of the processing of student financial assistance refunds in accordance with federal regulations and an oversight in reviewing the report of students with unofficial withdrawals. Effect or Potential Effect: The University was not in compliance with federal regulations concerning the return of unearned Title IV funds to the U.S. Department of Education. Refunds were not calculated correctly and the University did not apply SFA refunds to the Title IV federal programs within the required timeframe. Recommendation: The University should develop and implement procedures to ensure that all student financial aid refunds are properly calculated and unearned funds are correctly returned to the appropriate accounts in a timely manner in accordance with the Higher Education Amendments 1998, Public Law 105-244. The University should also contact the U.S. Department of Education regarding resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. The Registrar's Office, Financial Aid Office and Bursar's Office have been working to develop the best process to gather withdrawal information from students to determine official and unofficial withdrawals for accurate and timely calculation of return of Title IV aid. The plan is to develop an automated withdrawal application that captures all pertinent dates to ensure an accurate period for computation. The University will utilize the return of Title IV aid calculation determined by the student financial aid system for all future calculations. Contact Person: Dr. Reynold Verret, Provost and Vice President for Academic Affairs Mr. Edward Jolley, Jr., Vice President for Business and Financial Affairs Telephone: (912) 358-4190; (912) 358-3000; Fax: (912) 358-3168; (912) 358-3320; E-mail: vpaa@savannahstate.edu; jolleye@savannahstate.edu C-97 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 SOUTHERN POLYTECHNIC STATE UNIVERSITY 2014-034 Satisfactory Academic Progress Determinations Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Eligibility Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The University's Student Financial Aid Office improperly calculated the pace progression requirements for satisfactory academic progress determinations for students with transfer credits from other institutions. Criteria: 34 CFR 668 provides general provisions for administering Student Financial Assistance programs. 34 CFR 668(a)(6) states that an institution's satisfactory academic progress policy is reasonable if "the policy describes how a student's GPA and pace of completion are affected by course incompletes, withdrawals, or repetitions, or transfers of credit from other institutions. Credit hours from another institution that are accepted toward the student's educational program must count as both attempted and completed hours." Condition: The University's satisfactory academic progress policy did not include credit hours from another institution that are accepted toward the student's educational program as both attempted and completed hours for calculating the pace of completion. Cause: In discussing this deficiency with Southern Polytechnic State University, their interpretation of the regulations was that they could be more restrictive in the calculation of satisfactory academic progress by not including transfer credits in pace completion calculation. Effect or Potential Effect: This deficiency could potentially cause a student not to receive Title IV financial aid whom otherwise was entitled to receive funds. Recommendation: We recommend that the University review and update internal policies to ensure that satisfactory academic progress determinations are in compliance with federal regulations. Additionally, we recommend the University develop and implement a monitoring process to ensure that controls are properly implemented. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. We will take the following actions to address the specific deficiency noted: The University will review and update internal policies to ensure that satisfactory academic progress (SAP) determinations are in compliance with federal regulations, in particular that transfer credits are included in the SAP calculation, both in pace completion and in maximum time. In addition, the Student Financial Aid Office will periodically review sample student records to test SAP calculations to ensure compliance with federal regulations. Contact Person: Gary Bush, Interim Financial Aid Director Telephone: (678) 915-3282; Email: gbush@spsu.edu C-98 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 BAINBRIDGE STATE COLLEGE 2014-035 Ineffective Logical Access Controls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Activities Allowed or Unallowed Eligibility Material Weakness None U. S. Department of Education 84.SFA Student Financial Assistance Cluster Bainbridge State College's policies and procedures were insufficient to provide adequate internal controls over logical access IT general controls. Criteria: Management of the College is responsible for designing and maintaining internal controls that provide reasonable assurance that transactions are properly processed and reported. Condition: Our review of the established internal control structure associated with significant financial applications at the College revealed pervasive design and operating effectiveness deficiencies in logical access controls intended to protect financial and student information from unauthorized access, manipulation and corruption. The details related to these deficiencies have been provided to management of the College in accordance with Official Code of Georgia Annotated 50-6-9. Cause: In discussing these deficiencies with the College, management stated that the cause was directly related to ineffective policies and failure to adequately monitor general security settings and user access to the financial application. Effect or Potential Effect: Failure to maintain adequate internal controls related to logical access increases the risk that misappropriation of assets, fraud, errors, irregularities and/or noncompliance with Federal regulations could occur. Recommendation: Management should review and enhance their policies and procedures to ensure the integrity and accuracy of the information used within the financial statements and as part of awarding financial assistance to students. Additionally, management should ensure proper separation of duties as it relates to financial and student financial assistance processes. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The College will implement adequate policies and procedures to adequately monitor general security settings and user access to the student information system as well as ensure proper separation of duties as it relates to financial and student financial aid processes. Estimated Implementation Date: February 2015. Contact Person: Scott Dunn, Chief Information Officer Telephone: (229) 248 3903; Fax: (229) 248 2600; E mail: sdunn@bainbridge.edu C-99 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-036 Inadequate Controls over Enrollment Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Material Weakness Nonmaterial Noncompliance U. S. Department of Education 84.SFA Student Financial Assistance Cluster Bainbridge State College is not reporting the enrollment status of unofficially withdrawn students. Criteria: Provisions in 34 CFR 685.309 and 34 CFR 690.83(b)(2) set forth reporting requirements for the Federal Direct Student Loan and Pell Grant Program, respectively. In addition, Compliance Supplement Part III, N. 5. Enrollment Reporting, states, "....enrollment reporting in a timely and accurate manner is critical for effective management of the programs. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves-of-absence." Condition: Out of a sample of 60 students, 20 of the students were unofficial withdrawals whose statuses were never reported to the National Student Loan Data System (NSLDS). Cause: In discussing the deficiency with the College's Management, they stated that they were not aware that the status of unofficial withdrawals had to be reported to the NSLDS, as unofficial withdrawals are usually determined after a semester ends. Effect or Potential Effect: The College was not in compliance with federal regulations concerning the Enrollment Reporting requirement. Recommendation: The College should develop and/or modify its policies and procedures to ensure the proper reporting of enrollment status for all students, including the unofficially withdrawn. Additionally, the College should develop and implement a monitoring process to ensure that controls are properly implemented. The College should also contact the U.S. Department of Education regarding the resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with the finding. We acknowledge that unofficially withdrawn students' enrollment status was not properly reported. We will implement procedures to ensure proper reporting of enrollment status for all students, including unofficially withdrawn students and implement a monitoring process to ensure controls are properly implemented. Estimated Implementation Date: December 2014. Contact Person: Spencer Stewart, Registrar Telephone: (229) 248 2503; Fax: (229) 248 2623; E mail: spencer.stewart@bainbridge.edu C-100 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 DARTON STATE COLLEGE 2014-037 Weaknesses in Logical Access IT General Controls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Activities Allowed or Unallowed Eligibility Significant Deficiency None U. S. Department of Education 84.SFA - Student Financial Assistance Cluster Program College policies and procedures were insufficient to provide adequate internal controls over logical access IT general controls. Criteria: Management of the College is responsible for designing and maintaining internal controls that provide reasonable assurance that transactions are properly processed and reported. Condition: Our review of the established internal control structure associated with significant financial applications at the College revealed design and operating effectiveness deficiencies in logical access controls intended to protect financial and student financial assistance information from unauthorized access, manipulation and corruption. The details related to these deficiencies have been provided to College Management in accordance with Official Code of Georgia Annotated 50-6-9. Cause: In discussing these deficiencies with the College, they stated that the cause was directly related to ineffective policies and failure to adequately monitor general security settings and user access to the financial application. Effect or Potential Effect: Failure to maintain adequate internal controls related to logical access increases the risk that misappropriation of assets, fraud, errors, irregularities and/or noncompliance with Federal regulations could occur. Recommendation: Management should review and enhance their policies and procedures to ensure the integrity and accuracy of the information used within the financial statements and as part of awarding financial assistance to students. Additionally, management should ensure proper separation of duties as it relates to financial and student financial assistance processes. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. Darton State College (DSC) revised the security group for all Financial Aid Personnel to allow query access only for student creation and Financial Aid Package Maintenance. Security controls have been enacted to prevent granting modify access of the Financial Aid Package Maintenance to any user except by the express approval of the primary Security Administrator. Contact Person: Tracy Cosper, CTO Telephone: 229-317-6975; Email: tracy.cosper@darton.edu C-101 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-038 Overpayment of Student Financial Assistance Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Eligibility Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The College's Student Financial Assistance Office improperly determined the financial need of eligible students. Criteria: Provisions included in 34 CFR 668 provide general provisions for administering Student Financial Assistance (SFA) programs and 34 CFR 675, 676, 685, and 690 provide eligibility and other related program requirements that are specific to the Federal Work-Study program, Federal Supplemental Educational Opportunity Grant (SEOG), Federal Direct Loan Program, and Federal Pell Grant Program, respectively. Condition: A sample of 60 financial assistance files was selected to determine if financial assistance was properly calculated and disbursed to eligible students. The following deficiencies were noted: 1. One student in the sample received Direct Unsubsidized Student Loans before the Subsidized need-based loan limit was reached. 2. One student in the sample received additional funds in the form of a stipend that was not included in other resources available to the student in the calculation of need. 3. One student in the sample was awarded based upon the incorrect Cost of Attendance (COA) budget as the student was considered a dependent while an independent COA budget was utilized. 4. One student in the sample was not in compliance with the College's published satisfactory academic progress policies. Federal regulations (34 CFR 668.32 and 668.34) state that a student is eligible to receive financial assistance under Title IV programs if satisfactory academic progress is maintained. The student failed to meet the quantitative requirement of satisfactory academic progress, which resulted in SFA over disbursements totaling $2,722.00. Questioned Cost: Questioned costs of $2,722.00, with likely questioned costs of $220,372.58, were identified for the students who received student financial assistance in excess of their eligible need. Cause: In discussing this condition with Darton State College officials, they stated that this deficiency occurred as a result of processing errors within the student information system. Effect or Potential Effect: The College was not in compliance with Federal regulations concerning awarding of SFA funds to students. Recommendation: The College should review its processes and procedures for determining each student's financial aid eligibility. Where vulnerable, the College should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with financial need requirements. Additionally, the College C-102 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 should develop and implement a monitoring process to ensure that controls are properly implemented. The College should also contact the U.S. Department of Education regarding resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. Darton State College (DSC) has implemented new procedures and processes that began during the fall 2014 semester, which fell outside the scope of this engagement. This automated award process will prevent the incorrect awarding of unsubsidized loans prior to meeting the subsidized loan limit and will also ensure the correct cost of attendance calculations. We are developing internal monitoring reports as a check on our processes as well. DSC began using an automated satisfactory academic progress (SAP) policy and we have developed multiple internal monitoring reports that allow us to check for possible errors. We monitor this process and make adjustments as needed. This will prevent the incorrect application of the DSC SAP policy going forward. We have implemented a new procedure regarding the awarding of honors student stipends that will prevent the awarding of additional funds going forward. Contact Person: Helen Catt, Director of Financial Aid Telephone: 229-317-6951; Fax: 229-317-6607; Email: helen.catt@darton.edu C-103 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-039 Verification Process Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA Student Financial Assistance Cluster The College's Student Financial Assistance Office failed to meet student verification requirements. Criteria: Provisions included in 34 CFR 668 provide the compliance requirements for the verification process that the College should follow for students who receive financial aid and identifies what documentation is acceptable. Condition: A sample of 29 students selected for verification revealed the following deficiencies: 1. Two students' tax returns did not agree to their most recent Institutional Student Information Report (ISIR). One student's Expected Family Contribution was calculated incorrectly, which resulted in SFA over disbursements totaling $150.00. 2. One student's child support paid per their verification form did not agree to their most recent ISIR. Questioned Cost: Questioned costs of $150.00, with likely questioned costs of $11,651.78, were identified for the students who received student financial assistance in excess of their eligible need. Cause: In discussing this condition with Darton State College officials, they stated that this deficiency was caused by the inaccurate processing of supporting documentation in performing the verification process. Effect or Potential Effect: Without properly verifying the information in the selected student files, the College is in non-compliance with program provisions and places itself in a position to award students incorrectly. Recommendation: The College should develop and implement procedures to ensure that verification requirements are met. The College should also contact the U.S. Department of Education regarding resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. Darton State College (DSC) is performing process mapping of our verification processes and reorganizing the duties of the Financial Aid staff responsible for these processes. This will allow for those members of our staff that are responsible for verification to have a singular focus on this process. DSC will also implement an internal audit system in order to periodically check a sample of these verifications to further ensure accuracy. Contact Person: Helen Catt, Director of Financial Aid Telephone: 229-317-6951; Fax: 229-317-6607; Email: helen.catt@darton.edu C-104 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-040 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The College did not properly perform the refund process and ensure that unearned Title IV funds were returned in a timely manner. Criteria: 34 CFR 668.22 provides requirements over the treatment of Title IV funds when a student withdraws. The College is required to determine the amount of Title IV grant that the student earned as of the student's withdrawal date when a recipient of a Title IV grant withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of Title IV grant or loan assistance that was disbursed to the student as of the withdrawal date. Condition: A sample of 25 five students who received Federal financial assistance for the Fall 2013 and Spring 2014 semesters and withdrew from the College revealed the following deficiencies: 1. The refund calculation for four students who withdrew during the Fall 2013 semester and one student who withdrew during the Spring 2014 semester was calculated incorrectly due to the use of the incorrect withdrawal date and/or the use of inaccurate institutional charges. These students were requested to return $2,764.45 less than the required amount to various SFA programs. 2. The proration between the school and student portion of the refund was incorrect for eight students who withdrew during the Fall 2013 semester and five students who withdrew during the Spring 2014 semester. 3. Funds were not returned to the appropriate grantor programs within the required time frame of 45 days for one of the eleven officially withdrawn students tested. A sample of 21 students who received Federal financial assistance for the Fall 2013 and Spring 2014 semesters and never began attendance at the College revealed funds were not returned to the appropriate grantor programs within the required time frame of 30 days for one student. Other testing performed revealed refunds for two students who withdrew during the Summer 2014 semester were calculated incorrectly due to the use of inaccurate institutional charges or errors in applying the refund in the accounting system. One student was requested to return $209.80 less than the required amount. The other student was requested to return $8.57 more than the required amount. Additionally, the proration between the school and student portion of the refund was incorrect for one student who withdrew during the Summer 2014 semester. Questioned Cost: Questioned costs of $2,974.05, with likely questioned costs of $37,731.28, were identified for refunds calculated incorrectly. Cause: In discussing the condition with Darton State College officials, these issues occurred due to breakdowns in procedures designed to review withdrawal dates entered into the accounting system and to review institutional C-105 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 charges entered in the Return of Title IV calculation module. Additionally, internal procedural errors led to the untimely return of funds to the appropriate grantor programs. Effect or Potential Effect: The Student Financial Assistance Office did not calculate the correct amount of refunds for the Title IV Federal program and did not apply the SFA refunds to the Title IV Federal programs in a timely manner. Recommendation: The College should develop and implement procedures to ensure that student financial aid refunds are properly calculated and that unearned funds are correctly returned to the appropriate accounts in a timely manner in accordance with the Higher Education Amendments 1998, Public Law 105-244. The College should also contact the U.S. Department of Education regarding resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. Darton State College (DSC) will implement a report that will compare our list of students scheduled for (R2T4) to their entries in TSAAREV to confirm that the return has been completed. This will be run weekly to ensure that none are missed going forward. DSC is creating a new purge process that will eliminate any future delays in the R2T4 process. DSC will begin (started retroactively for fall 2014 semester) to incorporate bookstore charges into our institutional charges when calculating the amount needed for R2T4. This process will begin in the spring 2015 semester. Contact Person: Helen Catt, Director of Financial Aid Telephone: 229-317-6951; Fax: 229-317-6607; Email: helen.catt@darton.edu C-106 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 MIDDLE GEORGIA STATE COLLEGE 2014-041 Weaknesses in IT General Controls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Activities Allowed or Unallowed Eligibility Significant Deficiency None U. S. Department of Education 84.SFA - Student Financial Assistance College policies and procedures were insufficient to provide adequate internal controls over change management and logical access IT general controls. Criteria: Management of the College is responsible for designing and maintaining internal controls that provide reasonable assurance that transactions are properly processed and reported. Condition: Our review of the established internal control structure associated with significant financial applications at the College revealed design and operating effectiveness deficiencies in change management, including separation of duties, and logical access controls intended to protect financial and student financial assistance information from unauthorized access, manipulation and corruption. The details related to these deficiencies have been provided to College Management in accordance with Official Code of Georgia Annotated 50-6-9. Cause: In discussing these deficiencies with the College, management stated that the cause was directly related to ineffective policies and failure to adequately monitor change management, general security settings and user access to the financial application. Effect or Potential Effect: Failure to maintain adequate internal controls related to change management and logical access increases the risk that misappropriation of assets, fraud, errors, irregularities and/or noncompliance with federal regulations could occur. Recommendation: Management should review and enhance their policies and procedures to ensure the integrity and accuracy of the information used within the financial statements and as part of awarding financial assistance to students. Additionally, management should ensure proper separation of duties as it relates to financial and student financial assistance processes. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The College has begun to leverage its IT helpdesk ticket system to ensure that all system upgrades and local modifications are appropriately tested and approved. Periodic system monitoring will be implemented to attempt to detect anomalies in key database tables. All anomalies will be investigated to determine the cause. The College will develop and implement change management control procedures to separate duties related to the request/approval of program developments or program changes, the programming of the developments or changes C-107 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 and the moving of the developments or changes in and out or production. The College will also systematically review logical access to ensure that end-users have the correct permissions with the least amount of access for their jobs. Contact Person: Beverly Bergman, Director of Enterprise Information Systems Telephone: (478) 471-2721; Fax: (478) 471-2896; E-mail: beverly.bergman@mga.edu C-108 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-042 Inadequate Control Procedures over Withdrawals Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Repeat of Prior Year Findings: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster FA-583-13-01, FA-584-12-01 Withdrawal determinations and federal aid return calculations were not consistently correct. Criteria: 34 CFR 668 provides general provisions for administering Student Financial Assistance programs. 34 CFR 668.22 provides requirements over the treatment of the Title IV funds when a student withdraws. The College is required to determine the amount of Title IV grants that the student earned as of the student's withdrawal date when a recipient of the Title IV grant withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to the Title IV programs when the total amount of the Title IV grant that a student earned is less than the amount of Title IV grant that was disbursed to the student as of the withdrawal date. 34 CFR 668.22(j)(1) states than "An institution must return the amount of Title IV funds...as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew." Condition: The College did not properly perform the refund process for official and unofficial withdrawals. A sample of 40 students that received federal financial assistance and withdrew officially or unofficially from the College were selected to determine if refunds were calculated in conformity with Title IV requirements and returned in a timely manner in accordance with federal regulations. Our examination revealed the following: 1. The refund calculation for 32 students was calculated incorrectly due to the improper number of scheduled break days, inclusion of incorrect institutional charges or an amount that could have been disbursed was not included. This resulted in an underpayment of Title IV funds returned by the College to the U.S. Department of Education in the amount of $3,258.06. In addition, these errors resulted in student overpayments in the net amount of $2,537.20. 2. Seven refunds were not processed within the required timeframe of 45 days. 3. One refund was returned twice to the U.S. Department of Education. 4. The amount of refunds calculated for five students were returned to the U.S. Department of Education in a different amount. In addition, auditor sampled 40 students who received all failing and/or incomplete grades for which no return of Title IV funds were made to ascertain whether the students sufficiently completed the enrollment period. A refund was not calculated for 34 students with all failing and/or incomplete grades and did not complete 60% of the enrollment period. This resulted in an underpayment of Title IV funds to the U.S. Department of Education in the amount of $74,978.35. This matter was brought to the attention of the College. The College was asked to determine the number of students and the amount of refunds related to students who received all failing and/or incomplete grades and did not complete 60% of the enrollment period. C-109 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 The College determined that 245 students receiving all failing and/or incomplete grades did not complete 60% of the enrollment period. The estimated refunds related to these withdrawals were $200,800.47. Auditor performed procedures to ensure the College's estimate was reasonable. The College returned $200,800.47 to the U.S. Department of Education as of the end of field work. Questioned Cost: Questioned costs of $204,058.53, with likely questioned costs of $226,765.53, were identified for unearned Title IV funds not returned to the U.S. Department of Education by the College. Cause: In discussing these deficiencies with the College, management stated that the cause was directly related to ineffective policies and relying on professors to report students' attendance. However, there was not a mandated attendance policy in place. Effect or Potential Effect: The College was not in compliance with federal regulations concerning the return of unearned Title IV federal funds to the U.S. Department of Education. Recommendation: The College should implement policies and procedures to ensure that unofficial withdrawals that received Title IV funds are identified, that the required refund calculation is performed, that refund calculations are reviewed for accuracy, and that refunds are sent back to the various SFA programs in a timely manner. The College should also contact the U.S. Department of Education regarding the resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The College has implemented procedures to ensure that exception reports are generated and consistently monitored to ascertain a student's correct last date if attendance. Faculty have been instructed on these procedures and are now required to report all last dates of attendance for students not receiving a successful attempt at the course. The Financial Aid Office generates and reviews these reports to insure timely and appropriate calculations are performed. All days of the payment period are accounted for to insure compliance with regard to the formula used to calculate the amounts returned. The funds returned by the institution are also reviewed to compare amounts calculated to actual amounts returned. Contact Person: Lee Ann Kirkland, Director of Financial Aid Telephone: (478) 471-2795; Fax: (478) 471-2790; E-mail: leeann.kirkland@mga.edu C-110 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 SOUTH GEORGIA STATE COLLEGE 2014-043 Weaknesses in Logical Access IT General Controls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Activities Allowed or Unallowed Eligibility Significant Deficiency None U. S. Department of Education 84.SFA - Student Financial Assistance Cluster College policies and procedures were insufficient to provide adequate internal controls over logical access IT general controls. Criteria: Management of the College is responsible for designing and maintaining internal controls that provide reasonable assurance that transactions are properly processed and reported. Condition: Our review of the established internal control structure associated with significant financial applications at the College revealed design and operating effectiveness deficiencies in logical access controls intended to protect financial and student financial assistance information from unauthorized access, manipulation and corruption. The details related to these deficiencies have been provided to College Management in accordance with Official Code of Georgia Annotated 50-6-9. Cause: In discussing these deficiencies with the College, management stated that the cause was directly related to ineffective policies and failure to adequately monitor general security settings and user access to the financial application. Effect or Potential Effect: Failure to maintain adequate internal controls related to logical access increases the risk that misappropriation of assets, fraud, errors, irregularities and/or noncompliance with federal regulations could occur. Recommendation: Management should review and enhance their policies and procedures to ensure the integrity and accuracy of the information used within the financial statements and as part of awarding financial assistance to students. Additionally, management should ensure proper separation of duties as it relates to financial and student financial assistance processes. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The Director of the South Georgia State College (SGSC) Information and Instructional Technology Division (IIT) is responsible for scheduling meetings with the Executive Director for Student Success, data owners, and members of each department to discuss permissions that are necessary for the performance of each job function. The initial discussions are designed to address the classes identified as having separation of duty issues with a goal to have these conflicts resolved by February 28, 2015. Once the separation of duty issues are resolved, new account forms will be signed by supervisors and data owners. The completed account forms will then be scanned by IIT personnel and will be indexed in Xtender, a document imaging component of the Banner student information system. IIT will C-111 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 maintain five iterations of account form changes in Xtender. The hard-copy forms will be delivered to the SGSC Office of Human Resources to be filed in each employee's personnel folder. After the classes with separation of duty issues are rebuilt, the institution will continue its review process of all Banner classes to ensure each job function has the proper permissions. As part of this ongoing review process, IIT will review account permissions three times each year, in February, May, and September. Contact Person: Marcus J. Latham, Vice President for Fiscal Affairs Telephone: (912) 260-4300; Fax: (912) 260-4445; Email: mark.latham@sgsc.edu C-112 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-044 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The Student Financial Assistance Office (SFA) did not properly perform the refund process and ensure unearned Title IV funds were accurately calculated and returned in a timely manner. Criteria: 34 CFR 668 provides general provisions for administering Student Financial Assistance programs. 34 CFR 668.22 provides requirements over the treatment of the Title IV funds when a student withdraws. The College is required to determine the amount of Title IV grants that the student earned as of the student's withdrawal date when a recipient of the Title IV grant withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to the Title IV programs when the total amount of the Title IV grant that a student earned is less than the amount of Title IV grant that was disbursed to the student as of the withdrawal date. 34 CFR 668.22(j)(1) states than "An institution must return the amount of Title IV funds...as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew." Condition: A sample of eight students that received federal financial assistance and withdrew, officially or unofficially, from the College was selected to determine if refunds were calculated in conformity with Title IV requirements and returned in a timely manner in accordance with federal regulations. Our examination revealed that refund calculations were incorrect for all eight students sampled due to the improper number of scheduled break days and/or institutional charges. This resulted in an underpayment of Title IV funds returned by the College to the U.S. Department of Education in the amount of $225.22. These errors also resulted in student overpayments in the net amount of $532.71. A sample of 23 students was selected who received all failing and/or incomplete grades for which no return of Title IV funds was made. This sample was selected to ascertain whether the students sufficiently completed the enrollment period. Our examination revealed one instance where a refund was not calculated for a student with all failing and/or incomplete grades and did not complete 60% of the enrollment period. This resulted in an underpayment of Title IV funds by the College to the U.S. Department of Education in the amount of $1,272.97. Additionally, the student should return $1,021.03 to the U.S. Department of Education. Questioned Cost: Questioned costs of $1,498.19, with likely questioned costs of $12,322.11, were identified for unearned Title IV funds not returned to the U.S. Department of Education by the College. Cause: In discussing these deficiencies with management, they stated that these issues were the result of a lack of monitoring of the processing of student financial assistance refunds in accordance with federal regulations. Effect or Potential Effect: The College was not in compliance with federal regulations concerning the return of unearned Title IV federal funds to the U.S. Department of Education. C-113 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Recommendation: The College should review existing procedures and provide training to ensure that Student Financial Aid refunds are properly calculated and returned in accordance with the Higher Education Amendments of 1998, Public Law 105-244. The College should contact the U.S. Department of Education regarding resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. Management has determined that the refund error calculations for withdrawals, official or unofficial, identified by the auditors were specifically related to one employee who utilized the incorrect number of days in the semester as part of the Title IV refund calculations; this was a direct result of recent personnel changes within the Student Financial Assistance (SFA) office. Training on the refund calculation has since been provided to personnel in the SFA office. SFA personnel are currently recalculating all SFA refunds for fiscal year 2014 and 2015 in order to specifically identify all under-payments and/or over-payments resulting from any such calculation errors. When these recalculations are complete, Management will be in direct contact with the U.S. Department of Education to resolve this issue as quickly as possible. The one instance identified where no return of Title IV funds was made for a student who received all failing and/or incomplete grades was directly related to an isolated employee error. The particular student identified by the auditors was coded incorrectly in Banner which resulted in that student not being listed on the withdrawal report that would initiate the refund calculation. Management is currently evaluating the most effective method to review these withdrawal reports to ensure accuracy. Contact Person: Marcus J. Latham, Vice President for Fiscal Affairs Telephone: (912) 260-4300; Fax: (912) 260-4445; Email: mark.latham@sgsc.edu C-114 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 WEST GEORGIA TECHNICAL COLLEGE 2014-045 Weaknesses in Logical Access IT General Controls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Activities Allowed or Unallowed Eligibility Significant Deficiency None U. S. Department of Education 84.SFA - Student Financial Assistance Cluster Technical College policies and procedures were insufficient to provide adequate internal controls over logical access IT general controls. Criteria: Management of the Technical College is responsible for designing and maintaining internal controls that provide reasonable assurance that transactions are properly processed and reported. Condition: Our review of the established internal control structure associated with significant financial applications at the Technical College revealed design and operating effectiveness deficiencies in logical access controls intended to protect financial and student financial assistance information from unauthorized access, manipulation and corruption. The details related to these deficiencies have been provided to Technical College Management in accordance with Official Code of Georgia Annotated 50-6-9. Cause: In discussing these deficiencies with the Technical College, management stated that the cause was directly related to ineffective policies and failure to adequately monitor general security settings and user access to the financial application. Effect or Potential Effect: Failure to maintain adequate internal controls related to logical access increases the risk that misappropriation of assets, fraud, errors, irregularities and/or noncompliance with Federal regulations could occur. Recommendation: Management should review and enhance their policies and procedures to ensure the integrity and accuracy of the information used within the financial statements and as part of awarding financial assistance to students. Additionally, management should ensure proper separation of duties as it relates to financial and student financial assistance processes. C-115 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The Technical College has implemented a process in which the IT Department will regularly run and monitor a system wide analysis of systems for all users that has access to financial statements. This is part of the Financial Aid yearly process that is included in the awarding procedures for students enrolled in the college. This process analysis will include a check for all users with financial aid access to ensure the integrity and accuracy for separation of duties for the college and prevent the misappropriation of fraud and errors. Contact Person: Anna English, Executive Director for Financial Aid Telephone:770-537-5721; Fax: 770-537-7995; E-mail: anna.english@westgatech.edu C-116 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-046 Inadequate Control Procedures over Withdrawals Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The Technical College did not properly perform the refund process to ensure that unearned Title IV funds were returned in a timely manner. Criteria: 34 CFR 668 provides general provisions for administering Student Financial Assistance programs. 34 CFR 668.22 provides requirements over the treatment of the Title IV funds when a student withdraws. The Technical College is required to determine the amount of Title IV grants that the student earned as of the student's withdrawal date when a recipient of the Title IV grant withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to the Title IV programs when the total amount of the Title IV grant that a student earned is less than the amount of Title IV grant that was disbursed to the student as of the withdrawal date. 34 CFR 668.22(j)(1) states than "An institution must return the amount of Title IV funds...as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition: The Technical College did not properly perform the refund process for official and unofficial withdrawals. A sample of 25 students who received federal financial assistance and withdrew officially or unofficially from the Technical College were selected to determine if refunds were calculated in conformity with Title IV requirements and returned timely manner in accordance with federal regulations. Our examination revealed the following: 1. The refund calculation for 21 students was calculated incorrectly due to the deduction of the improper number of scheduled break days and/or the use of the incorrect withdrawal date. This resulted in an underpayment of Title IV funds returned by the Technical College to the U.S. Department of Education in the amount of $1,191.54 for six students. 2. Four refunds were not processed within the required timeframe of 45 days. Questioned Cost: Questioned costs of $1,191.54, with likely questioned costs of $74,756.18, were identified for unearned Title IV funds not returned to the U.S. Department of Education by the Technical College. Cause: In discussing these deficiencies with management, they stated that the miscalculation of refund amounts occurred because several students' withdrawal dates were entered into the student information system incorrectly and scheduled break days were not properly set up in the Return of Title IV calculation module. Additionally, internal procedural errors led to the untimely return of funds to the appropriate grantor programs. Effect or Potential Effect: The Technical College was not in compliance with federal regulations concerning the return of unearned Title IV federal funds to the U.S. Department of Education. C-117 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Recommendation: The Technical College should develop and implement procedures to ensure that student financial aid refunds are properly calculated and that unearned funds are correctly returned to the appropriate accounts in a timely manner in accordance with the Higher Education Amendments 1998, Public Law 105-244. The Technical College should also contact the U.S. Department of Education regarding resolution of this finding. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The Technical College will process all withdrawals in the student information system to ensure that scheduled breaks are included in the calculation. This will ensure that the withdrawals are processed with the correct days in the scheduled semester. This will also ensure that calculations are processed within the 45 day. The Technical College will contact the U.S. Department of Education for resolution regarding the excess funds that were returned to them due to incorrect days in the calculation. Contact Person: Anna English, Executive Director for Financial Aid Telephone: 770-537-5721; Fax: 770-537-7995; E-mail: anna.english@westgatech.edu C-118 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 COLUMBUS TECHNICAL COLLEGE 2014-047 Ineffective Logical Access Controls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Activities Allowed or Unallowed Eligibility Material Weakness None U. S. Department of Education 84.SFA - Student Financial Assistance Cluster Program Columbus Technical College policies and procedures were insufficient to provide adequate internal controls over logical access IT general controls. Criteria: Management of the Columbus Technical College is responsible for designing and maintaining internal controls that provide reasonable assurance that transactions are properly processed and reported. Condition: Our review of the established internal control structure associated with significant financial applications at the Columbus Technical College revealed pervasive design and operating effectiveness deficiencies in logical access controls intended to protect financial and student financial assistance information from unauthorized access, manipulation and corruption. The details related to these deficiencies have been provided to Columbus Technical College Management in accordance with Official Code of Georgia Annotated 50-6-9. Cause: In discussing these deficiencies with the management of Columbus Technical College, management stated that the cause was directly related to ineffective policies and failure to adequately monitor general security settings and user access to the financial application. Effect or Potential Effect: Failure to maintain adequate internal controls related to logical access increases the risk that misappropriation of assets, fraud, errors, irregularities and/or noncompliance with Federal regulations could occur. Recommendation: Management should review and enhance their policies and procedures to ensure the integrity and accuracy of the information used within the financial statements and as part of awarding financial assistance to students. Additionally, management should ensure proper separation of duties as it relates to financial and student financial assistance processes. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The Technical College has implemented the following process: Each department/division of the Technical College is assigned Student Information System Security Class. These classes are determined based on the functional duties and the Student Information System screens associated with these duties. To ensure the appropriate faculty and staff have access to student records in Student Information System, a review of each department's Student Information System Security Class and user profile was conducted C-119 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 by the Student Information System Database Administrator and the Vice President for each department/division. Based on this review, user profiles of former employees were deleted and adjustments were made to the profiles of current employees to ensure that only those employees whose position made it necessary for access to the Student Information System security class were given permissions to access the appropriate Student Information System screens. Creation of Student Information System User Accounts Procedure: For new Student Information System accounts, the Technical College is following the Columbus Technical College Student Information System Account Creation and Maintenance Procedure as revised and adopted November 22, 2010 which states: Before a new Student Information System account can be created, all necessary forms for hiring a new employee must be submitted to and approved by Human Resources (HR). Once the hiring process is complete, HR will submit a request to Information Technology (IT) for a computer login and email account. Once these accounts have been created, the Dean of the new employee may submit an online request for a Student Information System account with the approval from the appropriate Vice President (VP). Deletion of Student Information System User Accounts Procedure: For the deletion of a Student Information System account, the Technical College follows the Columbus Technical College Exit Process Procedure. As part of the exit process an online Resignation/Retirement Checklist is completed with the employee by the immediate supervisor. A copy of the electronic form is routed to the HR Director. The HR Director forwards the information to the payroll specialist for processing of the termination. The Payroll Specialist electronically submits an IT Technology Helpdesk form to the Database Administrator for deletion of the Student Information System user profile. The Database Administrator deletes the terminated employee. Effective January 1, 2015, bi-annual departmental reviews of the Student Information System Security Classes and user profiles will be conducted by the Student Information System Database Administrator and the Vice President for each division/department to ensure adherence to the above stated procedures. These reviews will occur in June and December of each year. The review procedure will be as following: 1. The Student Information System Database Administrator will provide each division/department Vice President with a Student Information System shot of the unit's Student Information System Security Class . 2. The Vice President will review the Student Information System user profiles authorized within the Student Information System Security Class to ensure the appropriate staff is listed in the correct security class. 3. The Vice President will complete a Student Information System Security Class Verification Form to indicate if changes or corrections are needed. 4. Once the completed form has been received by the Student Information System Database Administrator, the changes to Student Information System will be made. Contact Person: Tara Askew, Vice-President, Student Affairs Telephone: 706-649-1901; Fax: 706-649-1804; E-mail: taskew@columbustech.edu C-120 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-048 Overpayment of Student Financial Assistance Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Eligibility Material Weakness Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The Technical College's Student Financial Assistance Office improperly determined the financial need of eligible students. Criteria: Provisions included in 34 CFR 668 provide general provisions for administering Student Financial Assistance (SFA) programs and 34 CFR 675, 676, 685, and 690 provide eligibility and other related program requirements that are specific to the Federal Work-Study program, Federal Supplemental Educational Opportunity Grant (SEOG), Federal Direct Loan Program, and Federal Pell Grant Program, respectively. Condition: A sample of 60 financial assistance files was selected to determine if financial assistance was properly calculated and disbursed to eligible students. Five students in the sample were not in compliance with the Technical College's published satisfactory academic progress policies. Federal regulations (34 CFR 668.32 and 668.34) state that a student is eligible to receive financial assistance under Title IV programs if satisfactory academic progress is maintained. Questioned Cost: Questioned costs of $7,024.89, with likely questioned costs of $480,571.52, were identified for students who received student financial assistance in excess of their eligible need. Cause: In discussing these conditions with the Technical College's Student Financial Assistance (SFA) Office, they stated that the deficiencies occurred as a result of Student Information System programming issues related to the transition from the quarter system to the semester system and transition to a new method of calculating satisfactory academic progress. Additionally, the SFA Office was not appropriately monitoring students to ensure that they did not exceed 150% of the attempted hours in their program of study. Effect or Potential Effect: The Technical College was not in compliance with Federal regulations concerning awarding of SFA funds to students. Recommendation: The Technical College should review existing procedures for determining each student's financial aid eligibility. Where vulnerable, the Technical College should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with financial need requirements. Additionally, the Technical College should develop and implement a monitoring process to ensure that controls are properly implemented. The Technical College should also contact the U.S. Department of Education regarding resolution of this finding. C-121 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The Technical College has implemented the following process. Satisfactory Academic Progress will be reviewed for random students on a weekly basis by the Manager of Financial Aid Services with results retained in a written format. The Associate Vice President of Financial Aid Services will review the information along with the Manager. The quantitative calculation (minimum 67 percent retention rate) will be reviewed. The reviews that have taken place thus far have revealed no discrepancies found 100% accurate. Satisfactory Academic Progress will be reviewed for random students on a weekly basis with results retained in a written format. The Manager of Financial Aid Services will conduct the review and the Associate Vice President of Financial Services will review the information along with the Manager. The qualitative calculation (minimum 2.0 GPA) will be reviewed. The reviews that have taken place thus far have revealed no discrepancies found 100% accurate. A manual review will be conducted by the Associate Vice President of Financial Aid Services during Spring Semester 2015 to ensure students are meeting the 150% quantitative calculation for each program of study enrolled. This process was started in Fall Semester 2014 with student identification/progress identification. No results have been tabulated. An electronic Student Information System process is being tested at the Technical College System of Georgia ("TCSG") and is not ready to be implemented due to problems identified with the calculation. TCSG is working with Ellucian to remedy the problems. The electronic process will be used to ensure students are meeting the 150% quantitative calculation once released to the Technical Colleges by TCSG. Contact Person: Debbie Henshaw, Associate Vice President of Financial Aid Services Telephone: 706-649-1888; Fax: 706-649-1457; Email:dhenshaw@columbustech.edu C-122 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 LANIER TECHNICAL COLLEGE 2014-049 Weaknesses in Logical Access IT General Controls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Activities Allowed or Unallowed Eligibility Significant Deficiency None U. S. Department of Education 84.SFA - Student Financial Assistance Cluster Program Lanier Technical College policies and procedures were insufficient to provide adequate internal controls over logical access IT general controls. Criteria: Management of the Technical College is responsible for designing and maintaining internal controls that provide reasonable assurance that transactions are properly processed and reported. Condition: Our review of the established internal control structure associated with significant financial applications at the Technical College revealed design and operating effectiveness deficiencies in logical access controls intended to protect financial and student financial assistance information from unauthorized access, manipulation and corruption. The details related to these deficiencies have been provided to Technical College Management in accordance with Official Code of Georgia Annotated 50-6-9. Cause: In discussing these deficiencies with the Technical College, they stated that the cause was directly related to ineffective policies and failure to adequately monitor general security settings and user access to the financial application. Effect or Potential Effect: Failure to maintain adequate internal controls related to logical access increases the risk that misappropriation of assets, fraud, errors, irregularities and/or noncompliance with federal regulations could occur. Recommendation: Management should review and enhance their policies and procedures to ensure the integrity and accuracy of the information used within the financial statements and as part of awarding financial assistance to students. Additionally, management should ensure proper separation of duties as it relates to financial and student financial assistance processes. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The Vice President of Information Technology adjusted the security access at the time the auditor notified the technical College of the security weakness. Contact Person: Robbie Vickers, Vice President of Information Technology Telephone: 770-531-6425; Email: rvickers@laniertech.edu C-123 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-050 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster The Student Financial Aid Office did not properly perform the refund process and ensure that unearned Title IV funds were returned in a timely manner. Criteria: 34 CFR 668.22 provides requirements over the treatment of Title IV funds when a student withdraws. The Technical College is required to determine the amount of Title IV grant that the student earned as of the student's withdrawal date when a recipient of a Title IV grant withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of title IV grant or loan assistance, or both, that the student earned is less than the amount of Title IV grant or loan assistance that was disbursed to the student as of the withdrawal date. Condition: Twenty-five students who received federal financial assistance for the Fall 2013 and Spring 2014 semesters and withdrew from the Technical College were selected to determine if refunds were calculated and returned in the correct amount to the proper funding agency and/or student in a timely manner. The sample revealed a refund was not calculated for one student that withdrew from the Technical College. The student's refund of $911.00 was not returned to the program in accordance with federal requirements. Questioned Cost: Questioned costs of $911.00, with likely questioned costs of $4,999.87, were identified for the refund not calculated and returned to the program. Cause: In discussing this deficiency with the Technical College, management stated that the cause was due to human error. In addition, controls were not properly designed to ensure review and approval of refund calculations. Effect or Potential Effect: The Technical College was not in compliance with federal regulations concerning the refund of Title IV funds. Recommendation: The Technical College should develop and implement procedures to ensure that student financial aid refunds are properly calculated and the unearned funds are correctly returned to the appropriate accounts in a timely manner in accordance with the Higher Education Amendments 1998, Public Law 105-244. The Technical College should contact the U. S. Department of Education regarding resolution of this finding. C-124 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The Title IV funds for one student were not reduced on the student's record in a timely fashion. Financial Aid Return to Title IV procedures have been updated/implemented to include additional steps where a second staff member is required to review calculations and data entry to ensure each occurrence has been posted to the student account. The occurrence in question has been updated and unearned funds have been returned to the U. S. Department of Education. Contact Person: Kim Kelley, Director of Financial Aid Telephone: 770-531-6326; E-mail: kkelley@laniertech.edu C-125 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 CENTRAL GEORGIA TECHNICAL COLLEGE 2014-051 Weaknesses in Logical Access IT General Controls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Activities Allowed or Unallowed Eligibility Significant Deficiency None U. S. Department of Education 84.SFA - Student Financial Assistance Cluster Program Technical College policies and procedures were insufficient to provide adequate internal controls over logical access IT general controls. Criteria: Management of the Technical College is responsible for designing and maintaining internal controls that provide reasonable assurance that transactions are properly processed and reported. Condition: Our review of the established internal control structure associated with significant financial applications at the Technical College revealed design and operating effectiveness deficiencies in logical access controls intended to protect financial and student financial assistance information from unauthorized access, manipulation and corruption. The details related to these deficiencies have been provided to Central Georgia Technical College Management in accordance with Official Code of Georgia Annotated 50-6-9. Cause: In discussing these deficiencies with the Technical College, they stated that the cause was directly related to ineffective policies and failure to adequately monitor general security settings and user access to the financial application. Effect or Potential Effect: Failure to maintain adequate internal controls related to logical access increases the risk that misappropriation of assets, fraud, errors, irregularities and/or noncompliance with Federal regulations could occur. Recommendation: Management should review and enhance their policies and procedures to ensure the integrity and accuracy of the information used within the financial statements and as part of awarding financial assistance to students. Additionally, management should ensure proper separation of duties as it relates to financial and student financial assistance processes. Views of Responsible Officials and Corrective Action Plans: We concur with this finding. The Technical College has implemented procedures to strengthen the internal controls over logical access IT general controls. User access and general security settings will be monitored by management to ensure the integrity and accuracy of the student information within the IT system. Contact Person: Michele Siniard, Vice President of Administrative Services Telephone: (478) 218-3330; Fax: (478) 988-6813; E-mail: msiniard@centralgatech.edu C-126 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 SOUTH GEORGIA TECHNICAL COLLEGE 2014-052 Weaknesses in Logical Access IT General Controls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Activities Allowed or Unallowed Eligibility Significant Deficiency None U. S. Department of Education 84.SFA - Student Financial Assistance Cluster Program South Georgia Technical College policies and procedures were insufficient to provide adequate internal controls over logical access IT general controls. Criteria: Management of the South Georgia Technical College is responsible for designing and maintaining internal controls that provide reasonable assurance that transactions are properly processed and reported. Condition: Our review of the established internal control structure associated with significant financial applications at the Technical College revealed design and operating effectiveness deficiencies in logical access controls intended to protect financial and student financial assistance information from unauthorized access, manipulation and corruption. The details related to these deficiencies have been provided to South Georgia Technical College Management in accordance with Official Code of Georgia Annotated 50-6-9. Cause: In discussing these deficiencies with the Technical College, they stated that the cause was directly related to ineffective policies and failure to adequately monitor general security settings and user access to the financial application. Effect or Potential Effect: Failure to maintain adequate internal controls related to logical access increases the risk that misappropriation of assets, fraud, errors, irregularities and/or noncompliance with Federal regulations could occur. Recommendation: Management should review and enhance their policies and procedures to ensure the integrity and accuracy of the information used within the financial statements and as part of awarding financial assistance to students. Additionally, management should ensure proper separation of duties as it relates to financial and student financial assistance processes. C-127 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Views of Responsible Officials and Corrective Action Plans: We concur with this federal awards internal control significant deficiency. The Technical College's IT department has revised its procedures to include (1) retention of complete documentation demonstrating the testing of all software upgrades and backups, (2) more frequent analysis of employees' permissions to Student Records software, and (3) utilization of permission forms for employees' accesses and terminations, in coordination with departmental Vice Presidents and the Human Resources office. Contact person: Vice President Student Affairs, IE, and IT Karen Werling Telephone: 229-931-2902; Fax: 229-931-2459; Email: kwerling@southgatech.edu C-128 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 2014-053 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U. S. Department of Education 84.SFA - Student Financial Assistance Cluster Program Unearned Title IV funds were not identified and returned for students who unofficially withdrew from the Technical College. Criteria: 34 CFR 668.22 provides requirements over the treatment of Title IV funds when a student withdraws. The Technical College is required to determine the amount of Title IV grant that the student earned as a result of the student's withdrawal date when a recipient of a Title IV grant withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of Title IV grant and loan assistance, or both, that the student earned is less than the amount of the Title IV grant or loan assistance that was disbursed to the student as of the withdrawal date. Condition: Six students who received federal financial assistance for the Fall 2013 and Spring 2014 semesters and withdrew from the Technical College, but for whom no Return of Title IV calculation was performed, were selected to determine if a refund should have been calculated. Our examination revealed that refund calculations were not performed for two students who unofficially withdrew during the Fall 2013 or Spring 2014 semesters, which resulted in $1,749.17 of funds not being returned to the various Student Financial Assistance programs. Questioned Cost: Questioned costs of $1,749.17, with likely questioned costs of $15,473.56, were identified for refunds not calculated. Cause: In discussing the condition with South Georgia Technical College officials, they stated that the finding occurred because the several students' withdrawal dates were submitted in an untimely manner and therefore, the Student Financial Aid Office was not aware that Return of Title IV calculations should be performed for these students. Effect or Potential Effect: The Student Financial Aid Office did not calculate refunds for unofficial withdrawals for the Title IV Federal program. The Technical College was not in compliance with federal regulations concerning the return of unearned Title IV federal funds to the U.S. Department of Education. Recommendation: The Technical College should implement policies and procedures to ensure that unofficial withdrawals that received Title IV funds are identified and the required refund calculation is performed. The Technical College should also contact the U.S. Department of Education regarding the resolution of this finding. C-129 State of Georgia Schedule of Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 Views of Responsible Officials and Corrective Action Plans: We concur with this federal awards internal control significant deficiency. The Technical College is monitoring instructors' timeliness of reporting of students' withdrawal dates and is performing Return of Title IV calculations more frequently. A new student information system exception report was created by the IT department and is now automatically generated and reviewed daily by the Registrar and Financial Aid Director to determine any withdrawn students miscoded in the student information system so that keying errors can be corrected timely. Contact person: Vice President Administrative Services Janice Davis Telephone: 229-931-2132; Fax: 229-931-2459; Email: jdavis@southgatech.edu C-130 Schedule of Expenditures of Federal Awards ...To the Marshes of Glynn Marilyn Hubbard, Carrollton, Georgia State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Individual Programs and Other Clusters African Development Foundation 01.OFA Other Federal Assistance 01.OFA Direct 01.OFA Pass-through from JETS (71307) 01.OFA Total African Development Foundation Total Expenditures Amount Provided to Subrecipients $ 134,448 $ - 5,615 - 140,063 - $ 140,063 $ - The accompanying notes are an integral part of this schedule. D-3 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Agriculture 10.025 Plant and Animal Disease, Pest Control, and Animal Care 10.025 Direct 10.025 Total 10.072 Wetlands Reserve Program 10.072 Direct 10.072 Total 10.092 Tree Assistance Program 10.092 Direct 10.092 Total 10.163 Market Protection and Promotion 10.163 Direct 10.163 Total 10.170 Specialty Crop Block Grant Program - Farm Bill 10.170 Direct 10.170 Total 10.212 Small Business Innovation Research 10.212 Pass-through from UES, Inc. (unknown) 10.212 Total 10.215 Sustainable Agriculture Research and Education 10.215 Direct 10.215 Total 10.443 Outreach and Assistance for Socially Disadvantaged Farmers and Ranchers 10.443 Direct 10.443 Total 10.475 Cooperative Agreements with States for Intrastate Meat and Poultry Inspection 10.475 Direct 10.475 Total 10.500 Cooperative Extension Service 10.500 Direct 10.500 Total 10.557 Special Supplemental Nutrition Program for Women, Infants, and Children 10.557 Direct 10.557 Total Expenditures Amount Provided to Subrecipients $ 1,166,445 $ - 1,166,445 - 22,989 - 22,989 - 47,689 - 47,689 - 58,855 - 58,855 - 1,047,491 - 1,047,491 - 128 128 128 128 129,125 - 129,125 - 186,425 - 186,425 - 6,180,675 - 6,180,675 - 1,978,642 - 1,978,642 - 198,336,975 198,336,975 56,010,813 56,010,813 The accompanying notes are an integral part of this schedule. D-4 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Agriculture 10.558 Child and Adult Care Food Program 10.558 Direct 10.558 Total 10.560 State Administrative Expenses for Child Nutrition 10.560 Direct 10.560 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 10.560 Total 10.572 WIC Farmers' Market Nutrition Program (FMNP) 10.572 Direct 10.572 Total 10.574 Team Nutrition Grants 10.574 Direct 10.574 Total 10.575 Farm to School Grant Program 10.575 Direct 10.575 Total 10.576 Senior Farmers Market Nutrition Program 10.576 Direct 10.576 Total 10.582 Fresh Fruit and Vegetable Program 10.582 Direct 10.582 Total 10.664 Cooperative Forestry Assistance 10.664 Direct 10.664 Total 10.676 Forest Legacy Program 10.676 Direct 10.676 Total 10.678 Forest Stewardship Program 10.678 Direct 10.678 Total 10.680 Forest Health Protection 10.680 Direct 10.680 Total 10.683 National Fish and Wildlife Foundation 10.683 Direct 10.683 Total 10.769 Rural Business Enterprise Grants 10.769 Direct 10.769 Total Expenditures Amount Provided to Subrecipients $ 7,806,582 $ 5,970,485 7,806,582 5,970,485 8,883,826 13,405 8,897,231 (229,748) - (229,748) 759,045 - 759,045 - 139,155 139,155 2,377 2,377 2,065 - 2,065 - 346,888 - 346,888 - 3,806,426 3,806,426 3,806,426 3,806,426 4,427,023 - 4,427,023 - 25,799 - 25,799 - 394,878 - 394,878 - 474,118 - 474,118 - 10,987 - 10,987 - 42,000 - 42,000 - The accompanying notes are an integral part of this schedule. D-5 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Agriculture 10.856 1890 Land Grant Institutions Rural Entrepreneurial Outreach Program 10.856 Direct 10.856 Total 10.901 Resource Conservation and Development 10.901 Direct 10.901 Total 10.902 Soil and Water Conservation 10.902 Direct 10.902 Total 10.912 Environmental Quality Incentives Program 10.912 Direct 10.912 Total 10.914 Wildlife Habitat Incentive Program 10.914 Direct 10.914 Total 10.924 Conservation Stewardship Program 10.924 Direct 10.924 Total 10.962 Cochran Fellowship Program-International Training-Foreign Participant 10.962 Direct 10.962 Total 10.OFA Other Federal Assistance 10.OFA Direct 10.OFA Total Supplemental Nutrition Assistance Program Cluster 10.551 Supplemental Nutrition Assistance Program 10.551 Direct 10.551 Total 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 10.561 Direct 10.561 Total Supplemental Nutrition Assistance Program Cluster Total Expenditures Amount Provided to Subrecipients $ 3,601 $ - 3,601 - 6,044 - 6,044 - 62,764 - 62,764 - 313,606 - 313,606 - 78,405 - 78,405 - 6,000 - 6,000 - 12,300 - 12,300 - 145,159 - 145,159 - 2,895,367,172 2,895,367,172 85,746,617 85,746,617 2,981,113,789 - 2,180,091 2,180,091 2,180,091 The accompanying notes are an integral part of this schedule. D-6 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Agriculture Child Nutrition Cluster 10.553 School Breakfast Program 10.553 Direct 10.553 Total 10.555 National School Lunch Program 10.555 Direct 10.555 Total 10.556 Special Milk Program for Children 10.556 Direct 10.556 Total 10.559 Summer Food Service Program for Children 10.559 Direct 10.559 Total Child Nutrition Cluster Total Food Distribution Cluster 10.565 Commodity Supplemental Food Program 10.565 Direct 10.565 Total 10.568 Emergency Food Assistance Program (Administrative Costs) 10.568 Direct 10.568 Total 10.569 Emergency Food Assistance Program (Food Commodities) 10.569 Pass-through from Step Up Savannah-United Way (58-0623603) 10.569 Total Food Distribution Cluster Total Forest Service Schools and Roads Cluster 10.665 Schools and Roads - Grants to States 10.665 Direct 10.665 Total Forest Service Schools and Roads Cluster Total Department of Agriculture Total Expenditures Amount Provided to Subrecipients $ 166,129,390 $ 166,129,390 166,129,390 166,129,390 641,096,188 641,096,188 601,491,253 601,491,253 8,988 8,988 8,988 8,988 60,489 60,489 807,295,055 - 767,629,631 963,139 963,139 1,405,424 1,405,424 16,513,279 16,513,279 18,881,842 243,848 243,848 460,213 460,213 704,061 1,454,308 1,454,308 1,454,308 1,454,308 1,454,308 1,454,308 $ 4,045,660,509 $ 837,528,572 The accompanying notes are an integral part of this schedule. D-7 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Commerce 11.303 Economic Development Technical Assistance 11.303 Direct 11.303 Total 11.313 Trade Adjustment Assistance for Firms 11.313 Direct 11.313 Total 11.407 Interjurisdictional Fisheries Act of 1986 11.407 Direct 11.407 Pass-through from Research Triangle Institute (50-0686338) 11.407 Total 11.419 Coastal Zone Management Administration Awards 11.419 Direct 11.419 Total 11.420 Coastal Zone Management Estuarine Research Reserves 11.420 Direct 11.420 Total 11.431 Climate and Atmospheric Research 11.431 Pass-through from University Corporation for Atmospheric Research (84-0412668) 11.431 Total 11.434 Cooperative Fishery Statistics 11.434 Direct 11.434 Total 11.435 Southeast Area Monitoring and Assessment Program 11.435 Direct 11.435 Pass-through from South Carolina Department of Natural Resources (576000286) 11.435 Total 11.439 Marine Mammal Data Program 11.439 Direct 11.439 Total 11.441 Regional Fishery Management Councils 11.441 Pass-through from South Atlantic Fishery Management Council (57-0648302) 11.441 Total 11.454 Unallied Management Projects 11.454 Pass-through from University of North Florida (59-2976169) 11.454 Total 11.469 Congressionally Identified Awards and Projects 11.469 Pass-through from Consortium for Ocean Leadership (52-1892964) 11.469 Total Expenditures Amount Provided to Subrecipients $ 2,717,762 $ 2,717,762 1,257,554 1,257,554 8,327 67,799 76,126 2,636,121 2,636,121 423,332 423,332 4,366 4,366 148,511 148,511 67,545 14,092 81,637 35,301 35,301 81,372 81,372 26,692 26,692 6,829 6,829 - - - 349,016 349,016 - - - - - - - - The accompanying notes are an integral part of this schedule. D-8 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Commerce 11.472 Unallied Science Program 11.472 Direct 11.472 Pass-through from South Carolina Department of Natural Resources (576000286) 11.472 Total 11.473 Coastal Services Center 11.473 Pass-through from Southeast Coastal Ocean Observing Regional Association (26-1215705) 11.473 Total 11.474 Atlantic Coastal Fisheries Cooperative Management Act 11.474 Direct 11.474 Total 11.549 State and Local Implementation Grant Program 11.549 Direct 11.549 Total 11.558 State Broadband Data and Development Grant Program 11.558 Pass-through from Georgia Regents Research Institute (96-666-8691) 11.558 ARRA - State Broadband Data and Development Grant Program 11.558 Direct 11.558 Total 11.609 Measurement and Engineering Research and Standards 11.609 Direct 11.609 Total 11.611 Manufacturing Extension Partnership 11.611 Direct 11.611 Total 11.805 MBDA Business Center 11.805 Direct 11.805 Total 11.900 Patent and Trademark Technical Information Dissemination 11.900 Direct 11.900 Total Economic Development Cluster 11.307 Economic Adjustment Assistance 11.307 Direct 11.307 Total Economic Development Cluster Total Department of Commerce Total Expenditures Amount Provided to Subrecipients $ 738,847 $ - 126,889 - 865,736 - 10,128 - 10,128 - 571,926 - 571,926 - 112,223 - 112,223 - 2,774 - 1,132,552 - 1,135,326 - 22,473 - 22,473 - 57,251 - 57,251 - 373,915 - 373,915 - 22,389 - 22,389 - 304,301 304,301 304,301 $ 10,971,271 $ - - 349,016 The accompanying notes are an integral part of this schedule. D-9 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Defense 12.100 Aquatic Plant Control 12.100 Direct 12.100 Total 12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services 12.113 Direct 12.113 Total 12.300 Basic and Applied Scientific Research 12.300 Pass-through from Amewas/Lexington Park, MD (N00178-04-D-4011) 12.300 Pass-through from Amewas/Lexington Park, MD (N00178-04-D-4011M802) 12.300 Pass-through from Kennesaw State University Research Foundation (371535589) 12.300 Pass-through from Tecolote Research, Inc./Coleta, CA (N41756-04-A-8613) 12.300 Total 12.357 ROTC Language and Culture Training Grants 12.357 Direct 12.357 Pass-through from Institute of International Education/Washington, DC (H98210-13-2-0001) 12.357 Total 12.369 Marine Corps Systems Command Federal Assistance Program 12.369 Direct 12.369 Total 12.400 Military Construction, National Guard 12.400 Direct 12.400 Total 12.401 National Guard Military Operations and Maintenance (O&M) Projects 12.401 Direct 12.401 Total 12.404 National Guard ChalleNGe Program 12.404 Direct 12.404 Total 12.431 Basic Scientific Research 12.431 Direct 12.431 Pass-through from Johns Hopkins Applied Physics Lab/Laurel, MD (N00024-D-03-6606) 12.431 Total 12.550 The Language Flagship Grants to Institutions of Higher Education 12.550 Direct 12.550 Pass-through from Institute of International Education/Washington, DC (H98210-11-2-0001) 12.550 Total 12.558 Department of Defense Impact Aid (Supplement, CWSD, BRAC) 12.558 Direct 12.558 Total Expenditures Amount Provided to Subrecipients $ 275,323 $ 275,323 759,507 759,507 108,141 46,503 14,545 4,706 173,895 278,081 343,000 621,081 416,607 416,607 15,406,118 15,406,118 35,524,557 35,524,557 9,217,760 9,217,760 254,582 4,898 259,480 232,125 208,880 441,005 17,204 17,204 - - - - - - - - (2,650) - (2,650) - - The accompanying notes are an integral part of this schedule. D-10 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Defense 12.579 Language Training Center 12.579 Direct 12.579 Total 12.610 Community Economic Adjustment Assistance for Compatible Use and Joint Land Use Studies 12.610 Direct 12.610 Total 12.630 Basic, Applied, and Advanced Research in Science and Engineering 12.630 Pass-through from ICES Corp. (HC1028-12-C-0017) 12.630 Total 12.800 Air Force Defense Research Sciences Program 12.800 Direct 12.800 Pass-through from JT3, LLC (F42650-01-C-7218) 12.800 Total 12.900 Language Grant Program 12.900 Direct 12.900 Pass-through from Kennesaw State University Research and Service Foundation (371535589) 12.900 Total 12.901 Mathematical Sciences Grants Program 12.901 Direct 12.901 Total 12.OFA Other Federal Assistance 12.OFA Direct 12.OFA Pass-through from Georgia Regents Research Institute (96-666-8691) 12.OFA Pass-through from GSU Research and Service Foundation, Inc. (63828383) 12.OFA Pass-through from Paine College (23-7434499) 12.OFA Total Department of Defense Total Expenditures Amount Provided to Subrecipients $ 54,803 $ 54,803 20,582 20,582 29,526 29,526 91,857 4,790 96,647 8,785 107,630 116,415 6,911 6,911 4,198,745 16,725 115,616 96 4,331,182 $ 67,768,603 $ - - - - - - 418,159 - 418,159 415,509 The accompanying notes are an integral part of this schedule. D-11 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Housing and Urban Development 14.169 Housing Counseling Assistance Program 14.169 Direct 14.169 Total 14.171 Manufactured Home Dispute Resolution 14.171 Direct 14.171 Total 14.231 Emergency Solutions Grant Program 14.231 Direct 14.231 Total 14.235 Supportive Housing Program 14.235 Direct 14.235 Total 14.238 Shelter Plus Care 14.238 Direct 14.238 Total 14.239 Home Investment Partnerships Program 14.239 Direct 14.239 Total 14.241 Housing Opportunities for Persons with AIDS 14.241 Direct 14.241 Total 14.248 Community Development Block Grants Section 108 Loan Guarantees 14.248 Pass-through from Atlanta Housing Authority (unknown) 14.248 Total 14.264 Neighborhood Stabilization Program 14.264 Direct 14.264 Total 14.401 Fair Housing Assistance Program State and Local 14.401 Direct 14.401 Total 14.703 Sustainable Communities Regional Planning Grant Program 14.703 Pass-through from Shelby County Government (unknown) 14.703 Total 14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing 14.900 Direct 14.900 Total Expenditures Amount Provided to Subrecipients $ 319,675 $ 319,675 618,833 618,833 4,760,540 4,760,540 725,529 725,529 11,331,436 11,331,436 13,024,323 13,024,323 2,217,152 2,217,152 33,457 33,457 3,445,598 3,445,598 22,502 22,502 72,283 72,283 677,393 677,393 - - - - - - - 31,078 31,078 - - 69,040 69,040 431,998 431,998 The accompanying notes are an integral part of this schedule. D-12 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Housing and Urban Development 14.181 Supportive Housing for Persons with Disabilities 14.181 Direct 14.181 Total Community Development Block Grants - State-Administered CDBG Cluster 14.228 Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii 14.228 Direct 14.228 Total Community Development Block Grants- State-Administered CDBG Cluster Total Housing Voucher Cluster 14.871 Section 8 Housing Choice Vouchers 14.871 Direct 14.871 Total Housing Voucher Cluster Total Department of Housing and Urban Development Total Expenditures Amount Provided to Subrecipients $ 391,737 $ - 391,737 - 41,596,613 41,596,613 41,596,613 39,957,259 39,957,259 39,957,259 124,473,626 124,473,626 124,473,626 $ 203,710,697 $ - - 40,489,375 The accompanying notes are an integral part of this schedule. D-13 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of the Interior 15.608 Fish and Wildlife Management Assistance 15.608 Direct 15.608 Total 15.614 Coastal Wetlands Planning, Protection and Restoration Program 15.614 Direct 15.614 Total 15.615 Cooperative Endangered Species Conservation Fund 15.615 Direct 15.615 Total 15.616 Clean Vessel Act Program 15.616 Direct 15.616 Total 15.623 North American Wetlands Conservation Fund 15.623 Direct 15.623 Total 15.631 Partners for Fish and Wildlife 15.631 Direct 15.631 Total 15.634 State Wildlife Grants 15.634 Direct 15.634 Total 15.663 National Fish and Wildlife Foundation 15.663 Direct 15.663 Total 15.808 U.S. Geological Survey Research and Data Collection 15.808 Direct 15.808 Total 15.904 Historic Preservation Fund Grants-In-Aid 15.904 Direct 15.904 Total 15.914 National Register of Historic Places 15.914 Direct 15.914 Total 15.916 Outdoor Recreation Acquisition, Development and Planning 15.916 Direct 15.916 Total 15.928 Civil War Battlefield Land Acquisition Grants 15.928 Direct 15.928 Total Expenditures Amount Provided to Subrecipients $ 36,159 $ 36,159 347,184 347,184 1,621,900 1,621,900 163,990 163,990 900,000 900,000 170,445 170,445 1,640,049 1,640,049 304,665 304,665 29,290 29,290 843,280 843,280 7,785 7,785 279,645 279,645 662,326 662,326 - - - 66,525 66,525 - - - - - 70,304 70,304 - 102,966 102,966 - The accompanying notes are an integral part of this schedule. D-14 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of the Interior 15.945 Cooperative Research and Training Programs Resources of the National Park System 15.945 Direct 15.945 Total Fish and Wildlife Cluster 15.605 Sport Fish Restoration Program 15.605 Direct 15.605 Total 15.611 Wildlife Restoration and Basic Hunter Education 15.611 Direct 15.611 Total Fish and Wildlife Cluster Total Department of the Interior Total Expenditures Amount Provided to Subrecipients $ 150,122 $ - 150,122 - 6,849,165 6,849,165 15,580,774 15,580,774 22,429,939 $ 29,586,779 $ - - 239,796 The accompanying notes are an integral part of this schedule. D-15 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Justice 16.013 Violence Against Women Act Court Training and Improvement Grants 16.013 Direct 16.013 Total 16.017 Sexual Assault Services Formula Program 16.017 Direct 16.017 Total 16.111 Joint Law Enforcement Operations (JLEO) 16.111 Direct 16.111 Total 16.203 Promoting Evidence Integration in Sex Offender Management Discretionary Grant Program 16.203 Direct 16.203 Total 16.523 Juvenile Accountability Block Grants 16.523 Direct 16.523 Total 16.527 Supervised Visitation, Safe Havens for Children 16.527 Direct 16.527 Total 16.540 Juvenile Justice and Delinquency Prevention Allocation to States 16.540 Direct 16.540 Total 16.543 Missing Children's Assistance 16.543 Direct 16.543 Total 16.548 Title V Delinquency Prevention Program 16.548 Direct 16.548 Total 16.554 National Criminal History Improvement Program (NCHIP) 16.554 Direct 16.554 Total 16.575 Crime Victim Assistance 16.575 Direct 16.575 Total 16.576 Crime Victim Compensation 16.576 Direct 16.576 Total 16.579 Edward Byrne Memorial Formula Grant Program 16.579 Direct 16.579 Total Expenditures Amount Provided to Subrecipients $ 101,967 $ - 101,967 - 250,013 250,013 245,230 245,230 258,675 - 258,675 - 10,617 - 10,617 - 1,630,271 1,630,271 1,347,506 1,347,506 60,445 60,445 49,584 49,584 (481) - (481) - 575,620 - 575,620 - 2,500 2,500 2,500 2,500 200,032 - 200,032 - 11,212,479 11,212,479 9,034,496 9,034,496 4,856,948 - 4,856,948 - 50,917 - 50,917 - The accompanying notes are an integral part of this schedule. D-16 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Justice 16.585 Drug Court Discretionary Grant Program 16.585 Direct 16.585 Total 16.588 Violence Against Women Formula Grants 16.588 Direct 16.588 Total 16.593 Residential Substance Abuse Treatment for State Prisoners 16.593 Direct 16.593 Total 16.601 Corrections Training and Staff Development 16.601 Direct 16.601 Total 16.607 Bulletproof Vest Partnership Program 16.607 Direct 16.607 Total 16.609 Project Safe Neighborhoods 16.609 Direct 16.609 Total 16.710 Public Safety Partnership and Community Policing Grants 16.710 Direct 16.710 Total 16.727 Enforcing Underage Drinking Laws Program 16.727 Direct 16.727 Total 16.735 Protecting Inmates and Safeguarding Communities Discretionary Grant Program 16.735 Direct 16.735 Total 16.741 DNA Backlog Reduction Program 16.741 Direct 16.741 Total 16.742 Paul Coverdell Forensic Sciences Improvement Grant Program 16.742 Direct 16.742 Total 16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program 16.745 Direct 16.745 Total 16.746 Capital Case Litigation 16.746 Direct 16.746 Total Expenditures Amount Provided to Subrecipients $ 119,658 $ - 119,658 - 3,772,978 3,772,978 3,160,963 3,160,963 845,790 845,790 58,748 58,748 66,813 - 66,813 - 104,538 104,538 28,493 28,493 186,105 186,105 129,533 129,533 109,553 - 109,553 - 376,618 376,618 374,532 374,532 354,687 - 354,687 - 1,561,516 - 1,561,516 - 274,592 274,592 23,000 23,000 29,316 - 29,316 - 101,502 - 101,502 - The accompanying notes are an integral part of this schedule. D-17 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients Department of Justice 16.750 Support for Adam Walsh Act Implementation Grant Program 16.750 Direct 16.750 Total $ 6,586 $ - 6,586 - 16.754 Harold Rogers Prescription Drug Monitoring Program 16.754 Direct 16.754 Total 127,081 - 127,081 - 16.812 Second Chance Act Prisoner Reentry Initiative 16.812 Direct 16.812 Total 793,958 - 793,958 - 16.816 John R. Justice Prosecutors and Defenders Incentive Act 16.816 Direct 16.816 Total 71,043 - 71,043 - 16.922 Equitable Sharing Program 16.922 Direct 16.922 Total 1,313,388 1,313,388 7,000 7,000 16.OFA Other Federal Assistance 16.OFA Direct 16.OFA Total 886,381 886,381 51,305 51,305 Justice Assistance Grant Program Cluster 16.738 Edward Byrne Memorial Justice Assistance Grant Program 16.738 16.738 16.738 Direct Pass-through from City of Atlanta (58-6000511) Pass-through from DeKalb County (6440) 16.738 Total 5,715,027 73,750 58,707 5,847,484 2,226,817 - 2,226,817 16.803 ARRA - Recovery Act - Edward Byrne Memorial Justice Assistance Grant (JAG) Program/Grants to States and Territories 16.803 Direct 16.803 Total 1,314,758 1,314,758 721,742 721,742 Justice Assistance Grant Program Cluster Total 7,162,242 2,948,559 Department of Justice Total $ 37,474,348 $ 17,461,449 The accompanying notes are an integral part of this schedule. D-18 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Labor 17.002 Labor Force Statistics 17.002 Direct 17.002 Total 17.005 Compensation and Working Conditions 17.005 Direct 17.005 Total 17.225 Unemployment Insurance 17.225 Direct 17.225 Total 17.235 Senior Community Service Employment Program 17.235 Direct 17.235 Total 17.245 Trade Adjustment Assistance 17.245 Direct 17.245 Pass-through from Athens Technical College Foundation(unknown) 17.245 Total 17.260 Workforce Investment Act Dislocated Workers 17.260 Direct 17.260 Pass-through from City of Colquitt (ID4) 17.260 Pass-through from Georgia Mountains Regional Commission (580918142) 17.260 Pass-through from ITA, Career Center (1116) 17.260 Pass-through from Job Training Unlimited (58-2581803) 17.260 Pass-through from Northeast Georgia Regional Commission (580902860) 17.260 Pass-through from River Valley Regional Commission (27-0432727) 17.260 Pass-through from Southern Georgia Regional Commission (ID2) 17.260 ARRA - Workforce Investment Act Dislocated Workers 17.260 Pass-through from Atlanta Regional Commission (586002324) 17.260 Pass-through from River Valley Regional Commission (58-1937286) 17.260 Total 17.267 Incentive Grants - Workforce Investment Act Section 503 17.267 Direct 17.267 Total 17.268 H-1B Job Training Grants 17.268 Direct 17.268 Total 17.269 Community Based Job Training Grants 17.269 Direct 17.269 Total 17.271 Work Opportunity Tax Credit Program (WOTC) 17.271 Direct 17.271 Total Expenditures Amount Provided to Subrecipients $ 1,181,900 $ - 1,181,900 - 190,203 - 190,203 - 1,219,116,487 - 1,219,116,487 - 1,875,529 1,875,529 1,725,064 1,725,064 6,417,489 - 561,731 - 6,979,220 - 25,028 - 44,562 - 70,162 - 32,264 - 137,078 - 120,381 - 61,033 - 37,686 - 11,284 - 71,454 - 610,932 - 121,642 121,642 52,166 52,166 1,777,835 - 1,777,835 - 30,032 - 30,032 - 402,059 - 402,059 - The accompanying notes are an integral part of this schedule. D-19 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Labor 17.273 Temporary Labor Certification for Foreign Workers 17.273 Direct 17.273 Total 17.276 Health Care Tax Credit (HCTC) National Emergency Grants (NEGs) 17.276 Direct 17.276 Total 17.277 Workforce Investment Act National Emergency Grants 17.277 Direct 17.277 Total 17.280 Workforce Investment Act Dislocated Worker National Reserve Demonstration Grants 17.280 Direct 17.280 Total 17.282 Trade Adjustment Assistance Community College and Career Training (TAACCCT) Grants 17.282 Direct 17.282 Total 17.600 Mine Health and Safety Grants 17.600 Direct 17.600 Total Employment Service Cluster 17.207 Employment Service/Wagner-Peyser Funded Activities 17.207 Direct 17.207 Total 17.801 Disabled Veterans' Outreach Program (DVOP) 17.801 Direct 17.801 Total 17.804 Local Veterans' Employment Representative Program 17.804 Direct 17.804 Total Employment Service Cluster Total Expenditures Amount Provided to Subrecipients $ 513,763 $ - 513,763 - 7,802 7,802 - 770,307 - 770,307 - 58,755 - 58,755 - 2,257,111 - 2,257,111 - 130,275 - 130,275 - 26,713,817 - 26,713,817 - 3,743,770 - 3,743,770 - 2,269,429 - 2,269,429 - 32,727,016 - The accompanying notes are an integral part of this schedule. D-20 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Labor Workforce Investment Act Cluster 17.258 Workforce Investment Act Adult Program 17.258 Direct 17.258 Pass-through from Atlanta Regional Commission (58-6002324) 17.258 Pass-through from City of Colquitt (ID4) 17.258 Pass-through from City of Macon (58-6000612) 17.258 17.258 17.258 17.258 17.258 Pass-through from Georgia Mountains Regional Commission (580918142) Pass-through from Job Training Unlimited (58-2181803) Pass-through from Middle Georgia Consortium (58-1391833) Pass-through from Northeast Georgia Regional Commission (580902860) Pass-through from Northwest Georgia Regional Commission (01-03-45-CA2) 17.258 Pass-through from Northwest Georgia Regional Commission (586015195) 17.258 Pass-through from Northwest Georgia Regional Commission (58-6015195) 17.258 Pass-through from River Valley Regional Commission (27-0432727) 17.258 Pass-through from River Valley Regional Commission (58-1937286) 17.258 Pass-through from Southern Georgia Regional Commission (ID2) 17.258 Pass-through from West Central GA Workforce Dev Corp. (58-1835067) 17.258 Total 17.259 Workforce Investment Act Youth Activities 17.259 Direct 17.259 Pass-through from City of Colquitt (ID4) 17.259 Pass-through from Georgia Mountains Regional Commission (580918142) 17.259 Pass-through from Job Training Unlimited (58-2181803) 17.259 Pass-through from Northeast Georgia Regional Commission (580902860) 17.259 Pass-through from Northwest Georgia Regional Commission (01-03-45-CA2) 17.259 Pass-through from Northwest Georgia Regional Commission (58-6015195) 17.259 Pass-through from Southern Georgia Regional Commission (ID2) 17.259 Pass-through from West Central GA Workforce Dev Corp. (58-1835067) 17.259 ARRA - Workforce Investment Act Youth Activities 17.259 Pass-through from Southwest Georgia Workforce Investment Board (58-6002009) 17.259 Total 17.278 Workforce Investment Act Dislocated Worker Formula Grants 17.278 Direct 17.278 Total Workforce Investment Act Cluster Total Department of Labor Total Expenditures Amount Provided to Subrecipients $ 20,954,395 $ 18,922,129 484,786 - 87,796 - 66,687 - 110,807 - 178,937 - 228,018 - 123,913 - 445,280 - 222,336 - 297,659 - 76,481 - 172,520 - 179,034 - 58,297 - 23,686,946 18,922,129 25,169,555 72,772 14,397 360,379 12,673 494,884 60,503 67,146 87,237 86,482 26,426,028 24,106,012 - 24,106,012 24,614,668 24,614,668 74,727,642 $ 1,343,478,510 $ 19,481,237 19,481,237 62,509,378 64,286,608 The accompanying notes are an integral part of this schedule. D-21 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of State 19.501 Public Diplomacy Programs for Afghanistan and Pakistan 19.501 Pass-through from Southern Polytechnic Applied Research Corporation (45-2222487) 19.501 Total Department of State Total Expenditures Amount Provided to Subrecipients $ 74,011 $ - 74,011 - $ 74,011 $ - The accompanying notes are an integral part of this schedule. D-22 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Transportation 20.106 Airport Improvement Program 20.106 Direct 20.106 Total 20.215 Highway Training and Education 20.215 Direct 20.215 Total 20.218 National Motor Carrier Safety 20.218 Direct 20.218 Total 20.232 Commercial Driver's License Program Improvement Grant 20.232 Direct 20.232 Total 20.235 Commercial Motor Vehicle Operator Training Grants 20.235 Direct 20.235 Total 20.319 High-Speed Rail Corridors and Intercity Passenger Rail Service Capital Assistance Grants 20.319 Direct 20.319 Total 20.505 Metropolitan Transportation Planning 20.505 Direct 20.505 Total 20.509 Formula Grants for Rural Areas 20.509 Direct 20.509 ARRA - Formula Grants for Rural Areas 20.509 Direct 20.509 Total 20.522 Alternatives Analysis 20.522 Direct 20.522 Total 20.614 National Highway Traffic Safety Administration (NHTSA) Discretionary Safety Grants 20.614 Direct 20.614 Total 20.616 National Priority Safety Programs 20.616 Direct 20.616 Total 20.700 Pipeline Safety Program State Base Grant 20.700 Direct 20.700 Total Expenditures Amount Provided to Subrecipients $ 19,575,997 $ 19,470,382 19,575,997 19,470,382 121,000 - 121,000 - 9,206,075 - 9,206,075 - 382,461 - 382,461 - 24,307 - 24,307 - 1,491,644 1,491,644 156,382 156,382 2,195,696 2,195,696 1,960,764 1,960,764 16,532,407 8,254,785 24,787,192 15,607,413 8,231,497 23,838,910 549 - 549 - 24,345 - 24,345 - 1,037,356 1,037,356 65,772 65,772 1,084,857 - 1,084,857 - The accompanying notes are an integral part of this schedule. D-23 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Transportation 20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants 20.703 Direct 20.703 Total 20.720 State Damage Prevention Program Grants 20.720 Direct 20.720 Total 20.762 Research Grants 20.762 Direct 20.762 Total 20.OFA Other Federal Assistance 20.OFA Direct 20.OFA Total Highway Planning and Construction Cluster 20.205 Highway Planning and Construction 20.205 Direct 20.205 ARRA - Highway Planning and Construction 20.205 Direct 20.205 Total 20.219 Recreational Trails Program 20.219 Direct 20.219 Total Highway Planning and Construction Cluster Total Federal Transit Cluster 20.500 Federal Transit Capital Investment Grants 20.500 Direct 20.500 Total 20.507 Federal Transit Formula Grants 20.507 Direct 20.507 ARRA - Federal Transit Formula Grants 20.507 Direct 20.507 Total Federal Transit Cluster Total Transit Services Programs Cluster 20.513 Enhanced Mobility of Seniors and Individuals with Disabilities 20.513 Direct 20.513 Total 20.516 Job Access And Reverse Commute Program 20.516 Direct 20.516 Total Expenditures Amount Provided to Subrecipients $ 479,026 $ 479,026 118,988 118,988 62,360 62,360 45,225 45,225 69,551 69,551 - - - 1,156,236,492 6,444,781 1,162,681,273 1,768,168 1,768,168 1,164,449,441 52,259,998 1,599,499 53,859,496 1,608,673 1,608,673 55,468,170 947,422 947,422 18,029,275 2,910,467 20,939,742 21,887,164 808,931 808,931 8,141,812 1,215,972 9,357,784 10,166,715 2,733,961 2,733,961 3,193,168 3,193,168 - 2,203,106 2,203,106 The accompanying notes are an integral part of this schedule. D-24 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Transportation 20.521 New Freedom Program 20.521 Direct 20.521 Total Transit Services Programs Cluster Total Highway Safety Cluster 20.600 State and Community Highway Safety 20.600 Direct 20.600 Pass-through from Kennesaw State University Research and Service Foundation (371535589) 20.600 Total 20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I 20.601 Direct 20.601 Total 20.602 Occupant Protection Incentive Grants 20.602 Direct 20.602 Total 20.609 Safety Belt Performance Grants 20.609 Direct 20.609 Total 20.610 State Traffic Safety Information System Improvement Grants 20.610 Direct 20.610 Total 20.612 Incentive Grant Program to Increase Motorcyclist Safety 20.612 Direct 20.612 Total Highway Safety Cluster Total Department of Transportation Total Expenditures Amount Provided to Subrecipients $ 698,407 $ 429,105 698,407 429,105 6,625,536 2,632,211 7,491,356 10,736 7,502,092 2,768,488 - 2,768,488 1,721,702 1,721,702 167,543 167,543 91,334 - 91,334 - 247,430 247,430 158,327 158,327 340,870 340,870 294,508 294,508 108,129 108,129 10,011,557 6,700 6,700 3,395,566 $ 1,263,610,776 $ 117,224,421 The accompanying notes are an integral part of this schedule. D-25 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Treasury 21.000 US Treasury Asset Forfeitures 21.000 Pass-through from Neighbor Works America (PL110-161.95X1350) 21.000 Total 21.OFA Other Federal Assistance 21.OFA Direct 21.OFA Total Department of Treasury Total Expenditures Amount Provided to Subrecipients $ 800,048 $ - 800,048 - 32,845 - 32,845 - $ 832,893 $ - The accompanying notes are an integral part of this schedule. D-26 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Appalachian Regional Commission 23.011 Appalachian Research, Technical Assistance, and Demonstration Projects 23.011 Direct 23.011 Total Appalachian Regional Commission Total Expenditures Amount Provided to Subrecipients $ 400,623 $ - 400,623 - $ 400,623 $ - The accompanying notes are an integral part of this schedule. D-27 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Office of Personnel Management 27.011 Intergovernmental Personnel Act (IPA) Mobility Program 27.011 Direct 27.011 Total Office of Personnel Management Total Expenditures Amount Provided to Subrecipients $ 87,188 $ - 87,188 - $ 87,188 $ - The accompanying notes are an integral part of this schedule. D-28 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Equal Employment Opportunity Commission 30.001 Employment Discrimination Title VII of the Civil Rights Act of 1964 30.001 Direct 30.001 Total Equal Employment Opportunity Commission Total Expenditures Amount Provided to Subrecipients $ 56,252 $ - 56,252 - $ 56,252 $ - The accompanying notes are an integral part of this schedule. D-29 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) General Services Administration 39.003 Donation of Federal Surplus Personal Property 39.003 Direct 39.003 Total General Services Administration Total Expenditures Amount Provided to Subrecipients $ 15,224,352 $ - 15,224,352 - $ 15,224,352 $ - The accompanying notes are an integral part of this schedule. D-30 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Library of Congress 42.002 Copyright Service 42.002 Pass-through from Waynesburg University (25-0965603) 42.002 Total Library of Congress Total Expenditures Amount Provided to Subrecipients $ 903 $ - 903 - $ 903 $ - The accompanying notes are an integral part of this schedule. D-31 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients National Aeronautics & Space Administration 43.002 Aeronautics 43.002 Direct $ 125,303 $ - 43.002 Pass-through from University of Idaho/Moscow, Idaho (CK #B1467011 DTD 4/2) 2,657 - 43.002 Pass-through from Jet Propulsion Laboratory/California Institute of Technology (NNN12AA01C) 3,411 - 43.002 Total 131,371 - 43.008 Education 43.008 Direct 43.008 Total 126,544 - 126,544 - 43.009 Cross Agency Support 43.009 Direct 43.009 Total 2,440 - 2,440 - 43.OFA Other Federal Assistance 43.OFA Direct 43.OFA Pass-through from GSU Research and Service Foundation, Inc. (63828383) 43.OFA Total 25,516 - 8,000 - 33,516 - National Aeronautics & Space Administration Total $ 293,871 $ - The accompanying notes are an integral part of this schedule. D-32 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Institute of Museum and Library Services 45.301 Museums for America 45.301 Direct 45.301 Total 45.310 Grants to States 45.310 Direct 45.310 Total 45.313 Laura Bush 21st Century Librarian Program 45.313 Direct 45.313 Total 45.OFA Other Federal Assistance 45.OFA Direct 45.OFA Total Institute of Museum and Library Services Total Expenditures Amount Provided to Subrecipients $ 17,832 $ - 17,832 - 3,719,965 - 3,719,965 - 30,609 - 30,609 - 16,250 - 16,250 - $ 3,784,656 $ - The accompanying notes are an integral part of this schedule. D-33 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) National Endowment for the Arts 45.024 Promotion of the Arts Grants to Organizations and Individuals 45.024 Direct 45.024 Pass-through from Kennesaw State University Research and Service Foundation (371535589) 45.024 Total 45.025 Promotion of the Arts Partnership Agreements 45.025 Direct 45.025 Pass-through from Southern Arts Federation (56-1129587) 45.025 Total National Endowment for the Arts Total Expenditures Amount Provided to Subrecipients $ 469 $ - 3,282 - 3,751 - 922,809 - 6,028 - 928,837 - $ 932,588 $ - The accompanying notes are an integral part of this schedule. D-34 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) National Endowment for the Humanities 45.129 Promotion of the Humanities Federal/State Partnership 45.129 Pass-through from Georgia Humanities Council (51-0180861) 45.129 Total 45.149 Promotion of the Humanities Division of Preservation and Access 45.149 Direct 45.149 Total 45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development 45.162 Direct 45.162 Total 45.163 Promotion of the Humanities Professional Development 45.163 Direct 45.163 Total 45.164 Promotion of the Humanities Public Programs 45.164 Direct 45.164 Pass-through from American Library Association (362166947) 45.164 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 45.164 Pass-through from Kennesaw State University Research Foundation (371535589) 45.164 Total 45.169 Promotion of the Humanities Office of Digital Humanities 45.169 Direct 45.169 Total National Endowment for the Humanities Total Expenditures Amount Provided to Subrecipients $ 3,587 $ 3,587 91,574 91,574 22,534 22,534 22,160 22,160 7,936 3,942 1,500 3,014 16,392 4,601 4,601 $ 160,848 $ - 86,165 86,165 - - - - 86,165 The accompanying notes are an integral part of this schedule. D-35 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients National Science Foundation 47.041 Engineering Grants 47.041 Direct $ 47.041 Pass-through from Florida Atlantic University (unknown) 47.041 Pass-through from Stevens Institute of Technology (ENGAGE EXT. SVCS PRI) 47.041 Pass-through from Massachusetts Institute of Technology (MIT)/Cambridge, MA (DBET-0939511) 47.041 Pass-through from Massachusetts Institute of Technology (MIT)/Cambridge, MA (DMR-1242334) 47.041 Total 686,031 $ 12,181 1,123 2,000 47,831 749,166 7,429 11,323 18,751 47.049 Mathematical and Physical Sciences 47.049 Direct 47.049 Pass-through from University of Washington/Seattle, WA (91-6001537) 47.049 Pass-through from University of Washington/Seattle, WA (CHE1156598AM001) 47.049 Pass-through from University of Washington/Seattle, WA (DMR-0120967) 47.049 Total 329,733 16,971 1,666 1,666 350,036 45,165 - 45,165 47.050 Geosciences 47.050 Direct 47.050 Pass-through from Ohio State University (unknown) 47.050 Total 5,334 15,511 20,845 14,472 14,472 47.070 Computer and Information Science and Engineering 47.070 Direct 47.070 Pass-through from University of Maryland (unknown) 47.070 Total 241,839 14,576 256,415 4,016 13,556 17,572 47.074 Biological Sciences 47.074 Direct 47.074 Pass-through from Kennesaw State University Research Foundation (371535589) 47.074 Total 211,752 71,809 283,561 190,810 - 190,810 47.075 Social, Behavioral, and Economic Sciences 47.075 Direct 47.075 Total 143,567 143,567 127,424 127,424 47.076 Education and Human Resources 47.076 Direct 47.076 Pass-through from Daytona State College (591211226) 47.076 Pass-through from Kennesaw State University Research Foundation (371535589) 47.076 Pass-through from Southern Polytechnic Applied Research Corporation (45-2222487) 47.076 Pass-through from University of Wyoming/Laramie, Wyoming (DGE-0948027) 47.076 Pass-through from Mid-Continent Research for Education and Learning/Denver (DRL-0822128) 47.076 Pass-through from Clark Atlanta University/Atlanta, GA (HRD-0503372) 47.076 Total 6,961,840 68,982 792,890 21,600 4,151 71,718 34,447 7,955,628 463,287 - 95,610 - 558,897 47.080 Office of Cyberinfrastructure 47.080 Direct 47.080 Total 101,950 101,950 101,950 101,950 The accompanying notes are an integral part of this schedule. D-36 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) National Science Foundation 47.082 ARRA - Trans-NSF Recovery Act Research Support 47.082 Direct 47.082 Pass-through from Kennesaw State University Research and Service Foundation (371535589) 47.082 Total 47.OFA Other Federal Assistance 47.OFA Pass-through from GSU Research and Service Foundation, Inc. (63828383) 47.OFA Pass-through from Laney College (941590799) 47.OFA Total National Science Foundation Total Expenditures Amount Provided to Subrecipients $ 5,658 $ - 53,197 - 58,855 - 98,847 56,586 155,433 $ 10,075,456 $ - 1,075,043 The accompanying notes are an integral part of this schedule. D-37 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Small Business Administration 59.007 7(j) Technical Assistance 59.007 Direct 59.007 Total 59.037 Small Business Development Centers 59.037 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 59.037 Total 59.061 State Trade and Export Promotion Pilot Grant Program 59.061 Direct 59.061 Total Small Business Administration Total Expenditures Amount Provided to Subrecipients $ 23,545 $ - 23,545 - 114,094 - 114,094 - 406,673 - 406,673 - $ 544,312 $ - The accompanying notes are an integral part of this schedule. D-38 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Veterans Affairs 64.015 Veterans State Nursing Home Care 64.015 Direct 64.015 Total 64.027 ARRA - Post-9/11 Veterans Educational Assistance 64.027 Direct 64.027 Total 64.028 Post-9/11 Veterans Educational Assistance 64.028 Direct 64.028 Total 64.101 Burial Expenses Allowance for Veterans 64.101 Direct 64.101 Total 64.116 Vocational Rehabilitation for Disabled Veterans 64.116 Direct 64.116 Total 64.120 Post-Vietnam Era Veterans' Educational Assistance 64.120 Direct 64.120 Total 64.203 State Cemetery Grants 64.203 Direct 64.203 Total 64.OFA Other Federal Assistance 64.OFA Direct 64.OFA Total Department of Veterans Affairs Total Expenditures Amount Provided to Subrecipients $ 15,740,841 $ 15,740,841 3,171,349 3,171,349 2,674,453 2,674,453 153,722 153,722 174,156 174,156 686,289 686,289 317,006 317,006 96,758 96,758 $ 23,014,574 $ - - - - - - - 85,182 85,182 85,182 The accompanying notes are an integral part of this schedule. D-39 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients Environmental Protection Agency 66.032 State Indoor Radon Grants 66.032 Direct 66.032 Total $ 132,796 $ - 132,796 - 66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act 66.034 Direct 815,325 - 66.034 Total 815,325 - 66.040 State Clean Diesel Grant Program 66.040 Direct 66.040 Total 229,743 - 229,743 - 66.419 Water Pollution Control State, Interstate, and Tribal Program Support 66.419 Direct 66.419 Total 260,020 - 260,020 - 66.433 State Underground Water Source Protection 66.433 Direct 66.433 Total 79,731 - 79,731 - 66.454 Water Quality Management Planning 66.454 Direct 66.454 Pass-through from University of Puerto Rico (unknown) 66.454 Total 135,235 - 23,561 - 158,796 - 66.460 Nonpoint Source Implementation Grants 66.460 Direct 66.460 Total 4,143,890 - 4,143,890 - 66.461 Regional Wetland Program Development Grants 66.461 Direct 66.461 Total 391,521 - 391,521 - 66.472 Beach Monitoring and Notification Program Implementation Grants 66.472 Direct 66.472 Total 372,671 - 372,671 - 66.474 Water Protection Grants to the States 66.474 Direct 66.474 Total 51,337 - 51,337 - 66.514 Science To Achieve Results (STAR) Fellowship Program 66.514 Direct 66.514 Total 32,880 - 32,880 - 66.605 Performance Partnership Grants 66.605 Direct 66.605 Total 12,803,928 - 12,803,928 - The accompanying notes are an integral part of this schedule. D-40 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Environmental Protection Agency 66.608 Environmental Information Exchange Network Grant Program and Related Assistance 66.608 Direct 66.608 Total 66.701 Toxic Substances Compliance Monitoring Cooperative Agreements 66.701 Direct 66.701 Total 66.707 TSCA Title IV State Lead Grants Certification of Lead-Based Paint Professionals 66.707 Direct 66.707 Total 66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements 66.802 Direct 66.802 Total 66.804 Underground Storage Tank Prevention, Detection and Compliance Program 66.804 Direct 66.804 Total 66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program 66.805 Direct 66.805 Total 66.808 Solid Waste Management Assistance Grants 66.808 Direct 66.808 Total 66.809 Superfund State and Indian Tribe Core Program Cooperative Agreements 66.809 Direct 66.809 Total 66.817 State and Tribal Response Program Grants 66.817 Direct 66.817 Total Expenditures Amount Provided to Subrecipients $ 12,687 $ - 12,687 - 66,506 - 66,506 - 588,866 - 588,866 - 310,254 - 310,254 - 1,396,558 - 1,396,558 - 1,015,729 - 1,015,729 - 1,325 - 1,325 - 109,498 - 109,498 - 791,266 - 791,266 - The accompanying notes are an integral part of this schedule. D-41 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Environmental Protection Agency Clean Water State Revolving Fund Cluster 66.458 Capitalization Grants for Clean Water State Revolving Funds 66.458 Direct 66.458 Total Clean Water State Revolving Fund Cluster Total Drinking Water State Revolving Fund Cluster 66.468 Capitalization Grants for Drinking Water State Revolving Funds 66.468 Direct 66.468 Total Drinking Water State Revolving Fund Cluster Total Environmental Protection Agency Total Expenditures Amount Provided to Subrecipients $ 17,156,673 $ 15,553,098 17,156,673 15,553,098 17,156,673 15,553,098 23,083,117 23,083,117 21,987,283 21,987,283 23,083,117 21,987,283 $ 64,005,117 $ 37,540,381 The accompanying notes are an integral part of this schedule. D-42 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Nuclear Regulatory Commission 77.008 U.S. Nuclear Regulatory Commission Scholarship and Fellowship Program 77.008 Direct 77.008 Pass-through from Southern Polytechnic Applied Research Corporation (45-2222487) 77.008 Total Nuclear Regulatory Commission Total Expenditures Amount Provided to Subrecipients $ 384,297 $ - 111,304 - 495,601 - $ 495,601 $ - The accompanying notes are an integral part of this schedule. D-43 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients Department of Energy 81.041 State Energy Program 81.041 Direct 81.041 Total $ 816,427 $ 276,247 816,427 276,247 81.042 Weatherization Assistance for Low-Income Persons 81.042 Direct 81.042 ARRA - Weatherization Assistance for Low-Income Persons 81.042 Direct 81.042 Total 3,840,548 64,067 3,904,615 3,207,838 12,486 3,220,324 81.049 Office of Science Financial Assistance Program 81.049 Direct 81.049 Pass-through from Battelle Scholarship (1) 81.049 Pass-through from Krell Institute-DOE dcsg (2) 81.049 Pass-through from UT Battelle, LLC/Oak Ridge National Lab - TN (unknown) 81.049 Pass-through from Sandia National Labs/Sandia Corp. (1274813) 81.049 Pass-through from Sandia National Labs/Sandia Corp. (1155042) 81.049 Total 221,511 5,000 114,250 1,952 8,136 46,368 397,217 145,356 - 145,356 81.104 Environmental Remediation and Waste Processing and Disposal 81.104 Direct 81.104 Pass-through from Georgia Regents Research Institute (96-666-8691) 81.104 Total 265,017 - 153,640 - 418,657 - 81.106 Transport of Transuranic Wastes to the Waste Isolation Pilot Plant: States and Tribal Concerns, Proposed Solutions 81.106 Pass-through from Southern States Energy Board (58-0864888) 81.106 Total 184,408 - 184,408 - 81.121 Nuclear Energy Research, Development and Demonstration 81.121 Direct 81.121 Total 298,250 - 298,250 - 81.122 ARRA - Electricity Delivery and Energy Reliability, Research, Development and Analysis 81.122 Direct 81.122 Total 18,940 - 18,940 - 81.214 Environmental Monitoring/Cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis 81.214 Direct 142,334 - 81.214 Total 142,334 - 81.OFA Other Federal Assistance 81.OFA Pass-through from Georgia Regents Research Institute (96-666-8691) 81.OFA Total 376,807 - 376,807 - Department of Energy Total $ 6,557,655 $ 3,641,927 The accompanying notes are an integral part of this schedule. D-44 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Education 84.002 Adult Education - Basic Grants to States 84.002 Direct 84.002 Total 84.010 Title I Grants to Local Educational Agencies 84.010 Direct 84.010 Total 84.011 Migrant Education State Grant Program 84.011 Direct 84.011 Pass-through from Southern Pine Migrant Educational Agency (58-1171281) 84.011 Total 84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth 84.013 Direct 84.013 Total 84.016 Undergraduate International Studies and Foreign Language Programs 84.016 Direct 84.016 Total 84.031 Higher Education Institutional Aid 84.031 Direct 84.031 Total 84.048 Career and Technical Education -- Basic Grants to States 84.048 Direct 84.048 Pass-through from Georgia Vocational Staff Development Consortium (CTAE6073) 84.048 Total 84.116 Fund for the Improvement of Postsecondary Education 84.116 Direct 84.116 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 84.116 Pass-through from National Commission on Teaching America (unknown) 84.116 Total 84.126 Rehabilitation Services Vocational Rehabilitation Grants to States 84.126 Direct 84.126 Total 84.129 Rehabilitation Long-Term Training 84.129 Direct 84.129 Total 84.133 National Institute on Disability and Rehabilitation Research 84.133 Direct 84.133 Total 84.141 Migrant Education High School Equivalency Program 84.141 Direct 84.141 Total Expenditures Amount Provided to Subrecipients $ 17,445,086 $ - 17,445,086 - 491,859,853 491,859,853 485,468,773 485,468,773 9,002,793 68,135 9,070,928 8,419,482 - 8,419,482 1,008,491 1,008,491 995,901 995,901 106,282 - 106,282 - 14,389,829 - 14,389,829 - 35,689,547 28,545 35,718,092 32,610,160 - 32,610,160 95,380 76,943 10,687 183,010 10,741 10,387 21,128 52,531,120 - 52,531,120 - 75,637 75,637 74,972 74,972 518,717 - 518,717 - 419,572 - 419,572 - The accompanying notes are an integral part of this schedule. D-45 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients Department of Education 84.149 Migrant Education College Assistance Migrant Program 84.149 Direct 84.149 Total $ 361,544 $ - 361,544 - 84.169 Independent Living State Grants 84.169 Direct 84.169 Total 282,301 - 282,301 - 84.177 Rehabilitation Services Independent Living Services for Older Individuals Who are Blind 84.177 Direct 84.177 Total 645,844 - 645,844 - 84.181 Special Education-Grants for Infants and Families 84.181 Direct 84.181 Total 12,547,749 12,547,749 3,663,326 3,663,326 84.185 Byrd Honors Scholarships 84.185 Direct 84.185 Total (788,948) - (788,948) - 84.186 Safe and Drug-Free Schools and Communities State Grants 84.186 Direct 84.186 Total (18,576) (18,576) (18,576) (18,576) 84.187 Supported Employment Services for Individuals with the Most Significant Disabilities 84.187 Direct 84.187 Total 462,250 - 462,250 - 84.196 Education for Homeless Children and Youth 84.196 Direct 84.196 Total 2,695,544 2,695,544 2,366,717 2,366,717 84.200 Graduate Assistance in Areas of National Need 84.200 Direct 84.200 Total 654,499 654,499 107,371 107,371 84.215 Fund for the Improvement of Education 84.215 Pass-through from Savannah - Chatham County Public School System (6251) 84.215 Total 10,473 - 10,473 - 84.224 Assistive Technology 84.224 Direct 570,680 - 84.224 Pass-through from Rehabilitive Engineering & Assistive Technology Society of NA (H224B100001) 5,026 - 84.224 Total 575,706 - 84.235 Rehabilitation Services Demonstration and Training Programs 84.235 Direct 84.235 Total 8,507 - 8,507 - 84.265 Rehabilitation Training State Vocational Rehabilitation Unit In-Service Training 84.265 Direct 84.265 Total 125,353 - 125,353 - The accompanying notes are an integral part of this schedule. D-46 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Education 84.282 Charter Schools 84.282 Direct 84.282 Total 84.287 Twenty-First Century Community Learning Centers 84.287 Direct 84.287 Total 84.318 Educational Technology State Grants 84.318 Direct 84.318 Total 84.323 Special Education - State Personnel Development 84.323 Direct 84.323 Total 84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities 84.325 Direct 84.325 Total 84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities 84.326 Pass-through from University of Oregon (unknown) 84.326 Total 84.334 Gaining Early Awareness and Readiness for Undergraduate Programs 84.334 Direct 84.334 Pass-through from Bibb County Schools (6111) 84.334 Total 84.335 Child Care Access Means Parents in School 84.335 Direct 84.335 Total 84.350 Transition to Teaching 84.350 Direct 84.350 Total 84.358 Rural Education 84.358 Direct 84.358 Total 84.365 English Language Acquisition State Grants 84.365 Direct 84.365 Total 84.366 Mathematics and Science Partnerships 84.366 Direct 84.366 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 84.366 Pass-through from Rockdale County Board of Education (7221) 84.366 Total Expenditures Amount Provided to Subrecipients $ 2,721,404 $ 2,564,862 2,721,404 2,564,862 41,675,146 41,675,146 39,752,275 39,752,275 4,419 4,419 4,419 4,419 1,236,000 1,236,000 1,236,000 1,236,000 90,867 - 90,867 - 3,269 3,269 446,810 69,106 515,916 (1,031) (1,031) 1,048,582 1,048,582 6,092,826 6,092,826 14,161,893 14,161,893 5,208,314 313,065 581 5,521,960 3,122 3,122 - - 345,026 345,026 5,767,031 5,767,031 13,556,648 13,556,648 5,003,518 60,241 - 5,063,759 The accompanying notes are an integral part of this schedule. D-47 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Education 84.367 Improving Teacher Quality State Grants 84.367 Direct 84.367 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 84.367 Pass-through from Kennesaw State University Research Foundation (371535589) 84.367 Pass-through from National Writing Project (94-3130846) 84.367 Pass-through from University of California (07-GA07-SEED2012) 84.367 Total 84.369 Grants for State Assessments and Related Activities 84.369 Direct 84.369 Total 84.371 Striving Readers 84.371 Direct 84.371 Total 84.375 Academic Competitiveness Grants 84.375 Direct 84.375 Total 84.378 College Access Challenge Grant Program 84.378 Direct 84.378 Pass-through from Georgia Regents Research Institute (96-666-8691) 84.378 Total 84.382 Strengthening Minority-Serving Institutions 84.382 Direct 84.382 Total 84.386 ARRA - Education Technology State Grants, Recovery Act 84.386 Direct 84.386 Total 84.393 ARRA - Special Education - Grants for Infants and Families, Recovery Act 84.393 Direct 84.393 Total 84.395 ARRA - State Fiscal Stabilization Fund (SFSF) - Race-to-the-Top Incentive Grants, Recovery Act 84.395 Direct 84.395 Pass-through from Florida Department of Education (59-3474751) 84.395 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 84.395 Pass-through from The Museum School/Avondale, GA (66IF316) 84.395 Total 84.396 ARRA - State Fiscal Stabilization Fund (SFSF) - Investing in Innovation (i3) Fund, Recovery Act 84.396 Pass-through from Ohio State University (unknown) 84.396 Total 84.412 ARRA - Race to the Top Early Learning Challenge 84.412 Direct 84.412 Total Expenditures Amount Provided to Subrecipients $ 64,556,327 $ 62,832,364 187,886 1,500 75,117 - 1,000 - 4,367 - 64,824,697 62,833,864 11,249,853 11,249,853 11,249,853 11,249,853 15,905,488 15,905,488 14,755,273 14,755,273 107,787 - 107,787 - 4,090,044 - 18,140 - 4,108,184 - 4,108,482 - 4,108,482 - 164,376 164,376 164,376 164,376 (1,914) - (1,914) - 136,192,901 2,267 260,290 19,773 136,475,231 11,887 11,887 249,783 249,783 247,053 247,053 3,428 - 3,428 - The accompanying notes are an integral part of this schedule. D-48 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Education 84.928 National Writing Project 84.928 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 84.928 Pass-through from National Writing Project (943130846) 84.928 Pass-through from University of California, Berkley (unknown) 84.928 Total 84.OFA Other Federal Assistance 84.OFA Direct 84.OFA Total Special Education Cluster (IDEA) 84.027 Special Education Grants to States 84.027 Direct 84.027 Total 84.173 Special Education Preschool Grants 84.173 Direct 84.173 Total Special Education Cluster (IDEA) Total TRIO Cluster 84.042 TRIO Student Support Services 84.042 Direct 84.042 Total 84.044 TRIO Talent Search 84.044 Direct 84.044 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 84.044 Total 84.047 TRIO Upward Bound 84.047 Direct 84.047 Total 84.066 TRIO Educational Opportunity Centers 84.066 Direct 84.066 Total TRIO Cluster Total Teacher Quality Partnership Grants Cluster 84.336 Teacher Quality Partnership Grants 84.336 Direct 84.336 Total Teacher Quality Partnership Grants Cluster Total Expenditures Amount Provided to Subrecipients $ (488) $ - 22,937 - 1,656 - 24,105 - (74,516) 64 (74,516) 64 316,901,370 316,901,370 9,192,359 9,192,359 326,093,729 309,326,367 309,326,367 9,181,805 9,181,805 318,508,172 2,177,024 2,177,024 1,432,805 362,304 1,795,109 4,268,901 4,268,901 599,550 599,550 8,840,584 - 223,528 - 223,528 - 326,051 326,051 549,579 1,295,288 - 1,295,288 - 1,295,288 - The accompanying notes are an integral part of this schedule. D-49 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Education Statewide Data Systems Cluster 84.372 Statewide Data Systems 84.372 Direct 84.372 Total Statewide Data Systems Cluster Total School Improvement Grants Cluster 84.377 School Improvement Grants 84.377 Direct 84.377 Total 84.388 ARRA - School Improvement Grants, Recovery Act 84.388 Direct 84.388 Total School Improvement Grants Cluster Total Department of Education Total Expenditures Amount Provided to Subrecipients $ 1,075,253 $ - 1,075,253 - 1,075,253 - 6,848,011 6,848,011 5,128,651 5,128,651 22,164,996 22,164,996 22,164,996 22,164,996 29,013,007 27,293,647 $ 1,317,422,959 $ 1,037,616,166 The accompanying notes are an integral part of this schedule. D-50 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) National Archives & Records Administration 89.003 National Historical Publications and Records Grants 89.003 Direct 89.003 Total National Archives & Records Administration Total Expenditures Amount Provided to Subrecipients $ 194 $ 194 194 194 $ 194 $ 194 The accompanying notes are an integral part of this schedule. D-51 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Election Assistance Commission 90.401 Help America Vote Act Requirements Payments 90.401 Direct 90.401 Total Election Assistance Commission Total Expenditures Amount Provided to Subrecipients $ 1,709,491 - 1,709,491 - $ 1,709,491 $ - The accompanying notes are an integral part of this schedule. D-52 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) United States Institute of Peace 91.002 Priority Grant Competition 91.002 Direct 91.002 Total 91.004 Public Education for Peacebuilding Awards Program 91.004 Pass-through from Georgia Regents Research Institute (96-666-8691) 91.004 Total United States Institute of Peace Total Expenditures Amount Provided to Subrecipients $ 2,000 $ - 2,000 - 2,000 - 2,000 - $ 4,000 $ - The accompanying notes are an integral part of this schedule. D-53 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients Department of Health and Human Services 93.041 Special Programs for the Aging Title VII, Chapter 3 Programs for Prevention of Elder Abuse, Neglect, and Exploitation 93.041 Direct $ 84,589 $ - 93.041 Total 84,589 - 93.042 Special Programs for the Aging Title VII, Chapter 2 Long Term Care Ombudsman Services for Older Individuals 93.042 Direct 366,071 - 93.042 Total 366,071 - 93.043 Special Programs for the Aging Title III, Part D Disease Prevention and Health Promotion Services 93.043 Direct 93.043 Total 433,001 433,001 433,001 433,001 93.048 Special Programs for the Aging Title IV and Title II Discretionary Projects 93.048 Direct 93.048 Pass-through from Southeast Georgia Regional Development Center (AAA-2014-07) 93.048 Total 1,410,566 12,405 1,422,971 510,893 - 510,893 93.051 Alzheimer's Disease Demonstration Grants to States 93.051 Direct 93.051 Total 462,868 - 462,868 - 93.052 National Family Caregiver Support, Title III, Part E 93.052 Direct 93.052 Pass-through from CSRA Regional Development Commission - Kinship Care Center (unknown) 93.052 Total 2,925,229 13,332 2,938,561 2,901,618 - 2,901,618 93.061 Innovations in Applied Public Health Research 93.061 Direct 93.061 Pass-through from National Network of Public Health (unknown) 93.061 Total 123,317 89,126 212,443 116,058 87,050 203,108 93.065 Laboratory Leadership, Workforce Training and Management Development, Improving Public Health Laboratory Infrastructure 93.065 Direct 250,400 - 93.065 Total 250,400 - 93.069 Public Health Emergency Preparedness 93.069 Direct 93.069 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 93.069 Total 25,344,870 58,384 25,403,254 10,527,090 - 10,527,090 93.070 Environmental Public Health and Emergency Response 93.070 Direct 93.070 Pass-through from Conference of Radiation Control (71-0477513) 93.070 Pass-through from Association of State and Territorial Health Official (35-1044487) 93.070 Total 513,084 8,312 (5,289) 516,107 20,883 - 20,883 93.071 Medicare Enrollment Assistance Program 93.071 Direct 93.071 Total 539,603 - 539,603 - The accompanying notes are an integral part of this schedule. D-54 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients Department of Health and Human Services 93.087 Enhance Safety of Children Affected by Substance Abuse 93.087 Direct 93.087 Total $ 650,731 $ 639,952 650,731 639,952 93.092 Affordable Care Act (ACA) Personal Responsibility Education Program 93.092 Direct 93.092 Total 1,543,334 1,543,334 582,288 582,288 93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards 93.107 Direct 93.107 Total 399,979 399,979 305,010 305,010 93.110 Maternal and Child Health Federal Consolidated Programs 93.110 Direct 93.110 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.110 Pass-through from Hemophilia of Georgia (MCHB 1H30MC24046-01) 93.110 Total 433,129 6,167 18,984 458,280 14,523 - 14,523 93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs 93.116 Direct 93.116 Total 2,290,496 2,290,496 336,018 336,018 93.124 Nurse Anesthetist Traineeships 93.124 Direct 93.124 Total 32,570 - 32,570 - 93.127 Emergency Medical Services for Children 93.127 Direct 93.127 Total 129,805 - 129,805 - 93.130 Cooperative Agreements to States/Territories for the Coordination and Development of Primary Care Offices 93.130 Direct 212,018 - 93.130 Total 212,018 - 93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention 93.135 Direct 93.135 Pass-through from Emory University (58-0566256) 93.135 Total 700 - 51,716 - 52,416 - 93.136 Injury Prevention and Control Research and State and Community Based Programs 93.136 Direct 93.136 Pass-through from University of California, San Diego (UCSD) 93.136 Total 1,625,810 (4,166) 1,621,644 330,738 (3,979) 326,759 93.145 AIDS Education and Training Centers 93.145 Direct 93.145 Total 299,060 - 299,060 - 93.150 Projects for Assistance in Transition from Homelessness (PATH) 93.150 Direct 93.150 Total 1,204,466 1,204,466 1,204,466 1,204,466 The accompanying notes are an integral part of this schedule. D-55 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients Department of Health and Human Services 93.161 Health Program for Toxic Substances and Disease Registry 93.161 Direct 93.161 Total $ 34,030 $ - 34,030 - 93.172 Human Genome Research 93.172 Pass-through from Duke University/Durham, NC (unknown) 93.172 Total (9) (7) (9) (7) 93.173 Research Related to Deafness and Communication Disorders 93.173 Direct 93.173 Pass-through from University of South Carolina (USC) 93.173 Total 13,678 15,140 28,818 14,072 14,072 93.178 Nursing Workforce Diversity 93.178 Direct 93.178 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 93.178 Total 382,691 - 84,016 - 466,707 - 93.184 Disabilities Prevention 93.184 Direct 93.184 Pass-through from Hemophilia of Georgia (1U27DD000862-01) 93.184 Total 263,259 - 13,172 - 276,431 - 93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects 93.185 Pass-through from Georgia Regents Research Institute (96-666-8691) 16,015 - 93.185 Total 16,015 - 93.191 Graduate Psychology Education Program and Patient Navigator and Chronic Disease Prevention 93.191 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.191 Total 1,140 - 1,140 - 93.206 Human Health Studies Applied Research and Development 93.206 Direct 93.206 Total 24,666 - 24,666 - 93.217 Family Planning Services 93.217 Direct 93.217 Total 7,580,443 7,580,443 3,082,621 3,082,621 93.226 Research on Healthcare Costs, Quality and Outcomes 93.226 Direct 93.226 Total 703,724 - 703,724 - 93.235 Affordable Care Act (ACA) Abstinence Education Program 93.235 Direct 93.235 Total 1,779,003 1,779,003 1,542,157 1,542,157 93.236 Grants to States to Support Oral Health Workforce Activities 93.236 Direct 93.236 Total 400,808 400,808 48,518 48,518 93.240 State Capacity Building 93.240 Direct 93.240 Total 171,980 - 171,980 - The accompanying notes are an integral part of this schedule. D-56 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Health and Human Services 93.241 State Rural Hospital Flexibility Program 93.241 Direct 93.241 Total 93.242 Mental Health Research Grants 93.242 Pass-through from Mind Research Network (unknown) 93.242 Total 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance 93.243 Direct 93.243 Pass-through from Catoosa County Board of Commissioners (unknown) 93.243 Pass-through from Georgia Center for Child Advocacy (unknown) 93.243 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.243 Pass-through from Morehouse School of Medicine (58-0566205) 93.243 Pass-through from Morehouse School of Medicine (581438873) 93.243 Pass-through from The Corporation of Mercer University (1580566167A1) 93.243 Total 93.247 Advanced Nursing Education Grant Program 93.247 Direct 93.247 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 93.247 Total 93.251 Universal Newborn Hearing Screening 93.251 Direct 93.251 Total 93.262 Occupational Safety and Health Program 93.262 Direct 93.262 Total 93.268 Immunization Cooperative Agreements 93.268 Direct 93.268 Total 93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance 93.283 Direct 93.283 Pass-through from National Network of Public Health (unknown) 93.283 Total 93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health 93.286 Pass-through from Beth Israel Deconess Medical Center (unknown) 93.286 Pass-through from BME-Emory NIH (1) 93.286 Total 93.296 State Partnership Grant Program to Improve Minority Health 93.296 Direct 93.296 Total 93.297 Teenage Pregnancy Prevention Program 93.297 Direct 93.297 Pass-through from Georgia Campaign for Adolescent Power and Potential (311520709) 93.297 Total Expenditures Amount Provided to Subrecipients $ 750,456 $ - 750,456 - 42,066 42,066 39,100 39,100 5,138,297 39,376 49,419 355,008 118,416 102,118 4,347 5,806,981 2,474,394 - 47,202 - 2,521,597 497,648 146,779 644,427 49,480 - 49,480 232,912 - 232,912 - 94,264 - 94,264 - 119,057,854 119,057,854 2,793,119 2,793,119 10,848,837 169,390 11,018,227 3,175,174 164,123 3,339,296 95,064 119,808 214,872 88,240 - 88,240 51,157 - 51,157 - 53,091 - 20,694 - 73,785 - The accompanying notes are an integral part of this schedule. D-57 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Health and Human Services 93.301 Small Rural Hospital Improvement Grant Program 93.301 Direct 93.301 Total 93.307 Minority Health and Health Disparities Research 93.307 93.307 93.307 Direct Pass-through from Georgia Regents Research Institute (96-666-8691) Pass-through from GSU Research and Service Foundation, Inc. (63828383) 93.307 Total 93.324 State Health Insurance Assistance Program 93.324 Direct 93.324 Total 93.331 Partnerships to Improve Community Health 93.331 Pass-through from American Public Health Association (APHA)/Washington (3U38OT000131) 93.331 Total 93.358 Advanced Education Nursing Traineeships 93.358 Direct 93.358 Total 93.359 Nurse Education, Practice Quality and Retention Grants 93.359 Direct 93.359 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.359 Total 93.393 Cancer Cause and Prevention Research 93.393 Direct 93.393 Total 93.394 Cancer Detection and Diagnosis Research 93.394 Direct 93.394 Pass-through from Beth Israel Deconess Medical Center (unknown) 93.394 Total 93.395 Cancer Treatment Research 93.395 Direct 93.395 Pass-through from Emory University (unknown) 93.395 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.395 Total 93.505 Affordable Care Act (ACA) Maternal, Infant, and Early Childhood Home Visiting Program 93.505 Direct 93.505 Total 93.506 ACA Nationwide Program for National and State Background Checks for Direct Patient Access Employees of Long Term Care Facilities and Providers 93.506 Direct 93.506 Total Expenditures Amount Provided to Subrecipients $ 691,156 $ - 691,156 - 857,700 1,366 129,841 988,907 800,300 - 800,300 102,627 - 102,627 - 17,643 - 17,643 - 408,416 - 408,416 - 1,321,341 379 1,321,720 (10,605) - (10,605) 213,456 213,456 203,242 203,242 133,513 140,845 274,358 124,574 131,415 255,990 35,017 52,067 843 87,927 32,548 48,396 80,944 5,839,551 5,839,551 3,009,658 3,009,658 534,172 - 534,172 - The accompanying notes are an integral part of this schedule. D-58 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients Department of Health and Human Services 93.507 PPHF 2012 National Public Health Improvement Initiative 93.507 Direct 93.507 Total $ 528,244 $ 528,244 38,529 38,529 93.513 Affordable Care Act (ACA) Advanced Nursing Education Expansion Initiative 93.513 Direct 93.513 Total 133,437 133,437 131,288 131,288 93.518 Affordable Care Act - Medicare Improvements for Patients and Providers 93.518 Direct 93.518 Total 497 - 497 - 93.519 Affordable Care Act (ACA) Consumer Assistance Program Grants 93.519 Direct 93.519 Total 75,555 - 75,555 - 93.521 The Affordable Care Act: Building Epidemiology, Laboratory, and Health Information Systems Capacity in the Epidemiology and Laboratory Capacity for Infectious Disease (ELC) and Emerging Infections Program (EIP) Cooperative Agreements; PPHF 93.521 Direct 1,631,224 - 93.521 Total 1,631,224 - 93.523 The Affordable Care Act: Human Immunodeficiency Virus (HIV) Prevention and Public Health Fund Activities 93.523 Direct 93.523 Total 456,928 456,928 741,015 741,015 93.531 PPHF 2012: Community Transformation Grants and National Dissemination and Support for Community Transformation Grants - financed solely by 2012 Prevention and Public Health Funds 93.531 Pass-through from Research Triangle Institute (unknown) 93.531 Total 140,275 140,275 134,433 134,433 93.539 Prevention and Public Health Fund (Affordable Care Act) - Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance 93.539 Direct 93.539 Total 773,535 773,535 149,264 149,264 93.544 The Patient Protection and Affordable Care Act of 2010 (Affordable Care Act) authorizes Coordinated Chronic Disease prevention and Health Promotion Program 93.544 Direct 457,391 - 93.544 Total 457,391 - 93.548 PPHF2013: State Nutrition, Physical Activity, and Obesity Programs - Financed in part by 2013 PPHF 93.548 Direct 93.548 Total 146,933 146,933 15,000 15,000 93.556 Promoting Safe and Stable Families 93.556 Direct 93.556 Total 12,049,493 12,049,493 1,937,660 1,937,660 93.563 Child Support Enforcement 93.563 Direct 93.563 Total 71,203,199 71,203,199 6,703,694 6,703,694 The accompanying notes are an integral part of this schedule. D-59 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Health and Human Services 93.566 Refugee and Entrant Assistance State Administered Programs 93.566 Direct 93.566 Total 93.568 Low-Income Home Energy Assistance 93.568 Direct 93.568 Total 93.569 Community Services Block Grant 93.569 Direct 93.569 Total 93.576 Refugee and Entrant Assistance Discretionary Grants 93.576 Direct 93.576 Total 93.579 U.S. Repatriation 93.579 Direct 93.579 Total 93.584 Refugee and Entrant Assistance Targeted Assistance Grants 93.584 Direct 93.584 Total 93.586 State Court Improvement Program 93.586 Direct 93.586 Total 93.590 Community-Based Child Abuse Prevention Grants 93.590 Direct 93.590 Total 93.597 Grants to States for Access and Visitation Programs 93.597 Direct 93.597 Total 93.599 Chafee Education and Training Vouchers Program (ETV) 93.599 Direct 93.599 Total 93.600 Head Start 93.600 Direct 93.600 Total 93.603 Adoption Incentive Payments 93.603 Direct 93.603 Total 93.609 The Affordable Care Act Medicaid Adult Quality Grants 93.609 Direct 93.609 Total 93.617 Voting Access for Individuals with Disabilities Grants to States 93.617 Direct 93.617 Total Expenditures Amount Provided to Subrecipients $ 8,117,729 $ - 8,117,729 - 69,877,783 69,877,783 61,459,408 61,459,408 15,117,959 15,117,959 14,584,599 14,584,599 969,493 969,493 498,659 498,659 (783) - (783) - 1,463,240 1,463,240 1,394,028 1,394,028 693,271 - 693,271 - 898,697 898,697 502,402 502,402 272,927 - 272,927 - 786,161 - 786,161 - 2,777,608 - 2,777,608 - 111,839 - 111,839 - 936,009 - 936,009 - 165,767 - 165,767 - The accompanying notes are an integral part of this schedule. D-60 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients Department of Health and Human Services 93.630 Developmental Disabilities Basic Support and Advocacy Grants 93.630 Direct 93.630 Total $ 1,874,995 $ 1,874,995 289,542 289,542 93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service 93.632 Direct 93.632 Pass-through from Association of University Center on Disabilities (unknown) 93.632 Total 652,765 16 652,781 642,253 13 642,266 93.643 Children's Justice Grants to States 93.643 Direct 93.643 Total 513,083 - 513,083 - 93.645 Stephanie Tubbs Jones Child Welfare Services Program 93.645 Direct 93.645 Total 9,037,011 - 9,037,011 - 93.652 Adoption Opportunities 93.652 Direct 93.652 Total 214,843 - 214,843 - 93.658 Foster Care Title IV-E 93.658 Direct 93.658 Total 74,703,054 - 74,703,054 - 93.659 Adoption Assistance 93.659 Direct 93.659 Total 36,950,811 - 36,950,811 - 93.667 Social Services Block Grant 93.667 Direct 93.667 Total 42,172,842 42,172,842 5,264,717 5,264,717 93.669 Child Abuse and Neglect State Grants 93.669 Direct 93.669 Total 1,003,707 - 1,003,707 - 93.671 Family Violence Prevention and Services/Battered Women's Shelters Grants to States and Indian Tribes 93.671 Direct 93.671 Total 4,280,208 4,280,208 1,768,197 1,768,197 93.674 Chafee Foster Care Independence Program 93.674 Direct 93.674 Total 2,776,951 - 2,776,951 - 93.708 ARRA - Head Start 93.708 Direct 218,463 - 93.708 Pass-through from Kennesaw State University Research and Service Foundation (371535589) 681 - 93.708 Total 219,144 - 93.718 ARRA - Health Information Technology Regional Extension Centers Program 93.718 Pass-through from Morehouse School of Medicine/Atlanta, GA (90RC00013) 93.718 Total 351,910 - 351,910 - The accompanying notes are an integral part of this schedule. D-61 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients Department of Health and Human Services 93.719 ARRA - State Grants to Promote Health Information Technology 93.719 Direct 93.719 Total $ 6,185,195 $ - 6,185,195 - 93.721 ARRA - Health Information Technology Professionals in Health Care 93.721 Pass-through from Pitt Community College (1-560793335-A1) 93.721 Total 111,131 - 111,131 - 93.733 Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance Financed in part by the Prevention and Public Health Fund (PPHF-2012) 93.733 Direct 93,397 - 93.733 Total 93,397 - 93.734 Empowering Older Adults and Adults with Disabilities through Chronic Disease Self-Management Education Programs Financed by 2012 Prevention and Public Health Funds (PPHF-2012) 93.734 Direct 275,135 - 93.734 Total 275,135 - 93.735 State Public Health Approaches for Ensuring Quitline Capacity Funded in part by 2012 Prevention and Public Health Funds (PPHF-2012) 93.735 Direct 971,493 - 93.735 Total 971,493 - 93.744 PPHF 2012: Breast and Cervical Cancer Screening Opportunities for States, Tribes and Territories solely financed by 2012 Prevention and Public Health Funds 93.744 Direct 93.744 Total 236,525 236,525 202,929 202,929 93.745 ARRA - PPHF-2012: Health Care Surveillance/Health Statistics/ Surveillance Program Announcement: Behavioral Risk Factor Surveillance System Financed in Part by 2012 Prevention and Public Health Fund 93.745 Direct 206,748 - 93.745 Total 206,748 - 93.767 Children's Health Insurance Program 93.767 Direct 93.767 Total 339,465,281 - 339,465,281 - 93.779 Centers for Medicare and Medicaid Services (CMS) Research, Demonstrations and Evaluations 93.779 Direct 93.779 Total 927,273 927,273 752,212 752,212 93.789 Alternatives to Psychiatric Residential Treatment Facilities for Children 93.789 Direct 93.789 Total 1,385,777 1,385,777 590,602 590,602 93.791 Money Follows the Person Rebalancing Demonstration 93.791 Direct 93.791 Total 15,763,966 - 15,763,966 - 93.822 Health Careers Opportunity Program 93.822 Direct 93.822 Total 21,990 - 21,990 - The accompanying notes are an integral part of this schedule. D-62 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Health and Human Services 93.837 Cardiovascular Diseases Research 93.837 Direct 93.837 Pass-through from Research Foundation of SUNY (unknown) 93.837 Total 93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research 93.847 Direct 93.847 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.847 Total 93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders 93.853 Direct 93.853 Pass-through from Emory University (unknown) 93.853 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.853 Pass-through from Mind Research Network (unknown) 93.853 Total 93.855 Allergy, Immunology and Transplantation Research 93.855 Direct 93.855 Pass-through from University of South Florida (unknown) 93.855 Total 93.859 Biomedical Research and Research Training 93.859 Direct 93.859 Pass-through from Emory University (580566256) 93.859 Total 93.865 Child Health and Human Development Extramural Research 93.865 Pass-through from State University of New York (unknown) 93.865 Pass-through from University of Pittsburgh (unknown) 93.865 Total 93.866 Aging Research 93.866 Direct 93.866 Total 93.884 Grants for Primary Care Training and Enhancement 93.884 Direct 93.884 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.884 Total 93.889 National Bioterrorism Hospital Preparedness Program 93.889 Direct 93.889 Total 93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Program 93.912 Direct 93.912 Total 93.913 Grants to States for Operation of Offices of Rural Health 93.913 Direct 93.913 Total Expenditures Amount Provided to Subrecipients $ 13,678 $ 67,807 81,485 761,383 94,503 855,886 84,121 30,309 60,571 19,028 194,029 25,718 35,512 61,230 1,078,647 41,642 1,120,289 53,100 65,145 118,245 510,005 510,005 900,080 126,839 1,026,919 448,946 448,946 63,268 63,268 711,368 - 711,368 29,068 28,949 17,686 75,704 23,905 33,008 56,913 685,926 - 685,926 49,545 60,584 110,129 270,778 270,778 - - (1,807) (1,807) 157,780 157,780 (1,807) (1,807) - The accompanying notes are an integral part of this schedule. D-63 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients Department of Health and Human Services 93.914 HIV Emergency Relief Project Grants 93.914 Pass-through from Fulton County Human Services (unknown) 93.914 Total $ 9,435 $ 9,012 9,435 9,012 93.917 HIV Care Formula Grants 93.917 Direct 93.917 Pass-through from Richmond County Health Department (Ryan White Part B) 93.917 Pass-through from Richmond County Health Department (Emerging Communities 440) 93.917 Pass-through from Richmond County Health Department (Ryan White Program 094) 93.917 Total 58,052,959 430,668 20,577 18,848 58,523,052 7,427,665 - 7,427,665 93.918 Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease 93.918 Direct 93.918 Total 2,116,900 - 2,116,900 - 93.924 Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership Grants 93.924 Direct 422,727 - 93.924 Total 422,727 - 93.926 Healthy Start Initiative 93.926 Direct 93.926 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.926 Total 864,702 - 87,514 - 952,216 - 93.928 Special Projects of National Significance 93.928 Direct 93.928 Total 98,152 - 98,152 - 93.940 HIV Prevention Activities Health Department Based 93.940 Direct 93.940 Total 7,080,906 7,080,906 1,978,322 1,978,322 93.944 Human Immunodeficiency Virus (HIV)/Acquired Immunodeficiency Virus Syndrome (AIDS) Surveillance 93.944 Direct 93.944 Total 2,027,530 2,027,530 9,600 9,600 93.945 Assistance Programs for Chronic Disease Prevention and Control 93.945 Direct 93.945 Total 596,027 596,027 95,999 95,999 93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs 93.946 Direct 151,966 - 93.946 Total 151,966 - 93.958 Block Grants for Community Mental Health Services 93.958 Direct 93.958 Total 13,057,208 13,057,208 12,983,085 12,983,085 93.959 Block Grants for Prevention and Treatment of Substance Abuse 93.959 Direct 93.959 Total 54,671,798 54,671,798 42,065,543 42,065,543 The accompanying notes are an integral part of this schedule. D-64 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients Department of Health and Human Services 93.969 PPHF-2012 Geriatric Education Centers 93.969 Pass-through from Emory University (unknown) 93.969 Total $ 67,307 $ 66,223 67,307 66,223 93.977 Preventive Health Services Sexually Transmitted Diseases Control Grants 93.977 Direct 93.977 Total 3,338,324 3,338,324 628,647 628,647 93.991 Preventive Health and Health Services Block Grant 93.991 Direct 93.991 Total 2,597,546 2,597,546 758,054 758,054 93.994 Maternal and Child Health Services Block Grant to the States 93.994 Direct 93.994 Total 14,759,709 14,759,709 8,023,232 8,023,232 93.995 Adolescent Family Life Demonstration Projects 93.995 Pass-through from Augusta Partnership for Children, Inc. (58-1651611) 93.995 Total 616 - 616 - 93.OFA Other Federal Assistance 93.OFA Direct 93.OFA Pass-through from C2 Technologies, Inc. (unknown) 93.OFA Pass-through from Georgia Regents Research Institute (96-666-8691) 93.OFA Pass-through from National Network of Public Health (unknown) 93.OFA Pass-through from University of Maryland at Baltimore (52-6002033) 93.OFA Pass-through from Richmond County Health Department - Ryan White Psych. (unknown) 93.OFA Total 13,621 406 274,169 20,000 4,949 (3,517) 309,628 318 19,534 19,852 Aging Cluster 93.044 Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers 93.044 Direct 93.044 Pass-through from Southeast Georgia Regional Development Center (AAA-2014-11) 93.044 Total 8,129,070 42,252 8,171,322 7,041,886 - 7,041,886 93.045 Special Programs for the Aging Title III, Part C Nutrition Services 93.045 Direct 93.045 Total 14,625,225 14,625,225 13,170,021 13,170,021 93.053 Nutrition Services Incentive Program 93.053 Direct 93.053 Total 2,694,854 - 2,694,854 - Aging Cluster Total 25,491,401 20,211,907 Health Centers Cluster 93.224 Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.224 Direct 3,031,619 - 93.224 Total 3,031,619 - Health Centers Cluster Total 3,031,619 - The accompanying notes are an integral part of this schedule. D-65 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Health and Human Services Temporary Assistance for Needy Families Cluster 93.558 Temporary Assistance for Needy Families 93.558 Direct 93.558 Total Temporary Assistance for Needy Families Cluster Total Child Care and Development Fund Cluster 93.575 Child Care and Development Block Grant 93.575 Direct 93.575 Total 93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.596 Direct 93.596 Total Child Care and Development Fund Cluster Total Medicaid Cluster 93.775 State Medicaid Fraud Control Units 93.775 Direct 93.775 Total 93.777 State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare 93.777 Direct 93.777 Total 93.778 Medical Assistance Program 93.778 Direct 93.778 ARRA - Medical Assistance Program 93.778 Direct 93.778 Total Medicaid Cluster Total Department of Health and Human Services Total Expenditures Amount Provided to Subrecipients $ 319,873,839 $ 319,873,839 319,873,839 23,847,370 23,847,370 23,847,370 95,364,752 95,364,752 99,135,776 99,135,776 194,500,528 643,467 643,467 - 643,467 3,324,256 - 3,324,256 - 8,159,740 - 8,159,740 - 6,300,839,230 - 75,576,258 - 6,376,415,488 - 6,387,899,484 - $ 8,027,805,944 $ 254,404,031 The accompanying notes are an integral part of this schedule. D-66 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Corporation for National and Community Service 94.003 State Commissions 94.003 Direct 94.003 Total 94.006 AmeriCorps 94.006 Direct 94.006 Pass-through from Jumpstart for Young Children/Atlanta, GA (JS-SITE 55) 94.006 Pass-through from Jumpstart National (unknown) 94.006 Pass-through from Jumpstart for Young Children/Atlanta, GA (unknown) 94.006 Total 94.013 Volunteers in Service to America 94.013 Direct 94.013 Total Foster Grandparent/Senior Companion Cluster 94.016 Senior Companion Program 94.016 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 94.016 Total Foster Grandparent/Senior Companion Cluster Total Corporation for National and Community Service Total Expenditures Amount Provided to Subrecipients $ 232,963 $ 232,963 2,613,976 (88) 11,830 93 2,625,811 17,820 17,820 - 11,830 11,830 - 155,815 155,815 155,815 $ 3,032,409 $ - - 11,830 The accompanying notes are an integral part of this schedule. D-67 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Executive Office of the President 95.001 High Intensity Drug Trafficking Areas Program 95.001 Pass-through from Atlanta Police Department (586000511) 95.001 Pass-through from City of Atlanta (58-6000511) 95.001 Total Executive Office of the President Total Expenditures Amount Provided to Subrecipients $ 114,453 $ - 24,293 - 138,746 - $ 138,746 $ - The accompanying notes are an integral part of this schedule. D-68 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Social Security Administration 96.008 Social Security - Work Incentives Planning and Assistance Program 96.008 Direct 96.008 Total Disability Insurance/Supplemental Security Income Cluster 96.001 Social Security Disability Insurance 96.001 Direct 96.001 Total Disability Insurance/Supplemental Security Income Cluster Total Social Security Administration Total Expenditures Amount Provided to Subrecipients $ 142,855 $ - 142,855 - 62,514,963 - 62,514,963 - 62,514,963 - $ 62,657,818 $ - The accompanying notes are an integral part of this schedule. D-69 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Homeland Security 97.008 Non-Profit Security Program 97.008 Direct 97.008 Total 97.012 Boating Safety Financial Assistance 97.012 Direct 97.012 Total 97.023 Community Assistance Program State Support Services Element (CAP-SSSE) 97.023 Direct 97.023 Total 97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 Direct 97.036 Pass-through from State of Alaska (92-6001185) 97.036 Total 97.039 Hazard Mitigation Grant 97.039 Direct 97.039 Total 97.041 National Dam Safety Program 97.041 Direct 97.041 Total 97.042 Emergency Management Performance Grants 97.042 Direct 97.042 Total 97.043 State Fire Training Systems Grants 97.043 Direct 97.043 Total 97.044 Assistance to Firefighters Grant 97.044 Direct 97.044 Total 97.045 Cooperating Technical Partners 97.045 Direct 97.045 Total 97.046 Fire Management Assistance Grant 97.046 Direct 97.046 Total 97.047 Pre-Disaster Mitigation 97.047 Direct 97.047 Total 97.052 Emergency Operations Center 97.052 Direct 97.052 Total Expenditures Amount Provided to Subrecipients $ 118,543 $ 115,523 118,543 115,523 3,497,416 - 3,497,416 - 172,671 - 172,671 - 11,889,050 8,419 11,897,469 9,425,291 - 9,425,291 5,520,824 5,520,824 4,889,976 4,889,976 119,444 - 119,444 - 10,316,483 10,316,483 3,774,473 3,774,473 22,675 - 22,675 - 86,473 - 86,473 - 2,095,623 - 2,095,623 - 453,638 453,638 71,985 71,985 664,357 664,357 578,137 578,137 462,669 462,669 412,243 412,243 The accompanying notes are an integral part of this schedule. D-70 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Homeland Security 97.055 Interoperable Emergency Communications 97.055 Direct 97.055 Total 97.056 Port Security Grant Program 97.056 Direct 97.056 Total 97.061 Centers for Homeland Security 97.061 Pass-through from Kennesaw State University Research Foundation (371535589) 97.061 Total 97.067 Homeland Security Grant Program 97.067 Direct 97.067 Total 97.078 Buffer Zone Protection Program (BZPP) 97.078 Direct 97.078 Total 97.089 Driver's License Security Grant Program 97.089 Direct 97.089 Total 97.091 Homeland Security Biowatch Program 97.091 Direct 97.091 Total 97.107 National Incident Management System (NIMS) 97.107 Direct 97.107 Total 97.OFA Other Financial Assistance 97.OFA Direct 97.OFA Total Department of Homeland Security Total Expenditures Amount Provided to Subrecipients $ 97,503 $ - 97,503 - 157,154 - 157,154 - 1,630 - 1,630 - 32,929,621 32,929,621 21,885,303 21,885,303 (550) - (550) - 346,284 - 346,284 - 100,000 - 100,000 - 48,998 - 48,998 - 59,146 - 59,146 - $ 69,168,071 $ 41,152,930 The accompanying notes are an integral part of this schedule. D-71 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) U.S. Agency for International Development 98.012 USAID Development Partnerships for University Cooperation and Development 98.012 Pass-through from Higher Education for Development (unknown) 98.012 Pass-through from Higher Education for Development (unknown) 98.012 Total 98.OFA Other Federal Assistance 98.OFA Pass-through from Higher Education for Development (unknown) 98.OFA Total Agency for International Development Total Individual Programs and Other Clusters Total Expenditures Amount Provided to Subrecipients $ 183,866 $ 177,000 2,218 2,119 186,084 179,118 19,582 19,582 18,898 18,898 $ 205,666 $ 198,016 $ 16,611,087,754 $ 2,453,806,610 The accompanying notes are an integral part of this schedule. D-72 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster African Development Foundation 01.OFA Other Federal Assistance 01.OFA Pass-through from Lockheed Martin (52189363) 01.OFA Pass-through from ORAU (620476816) 01.OFA Total African Development Foundation Total Expenditures Amount Provided to Subrecipients $ 46,978 $ - 13,747 - 60,725 - $ 60,725 $ - The accompanying notes are an integral part of this schedule. D-73 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Agriculture 10.001 10.001 10.001 10.001 Agricultural Research Basic and Applied Research Direct Pass-through from Peanut Foundation (69142) Pass-through from International Crops Research Institute Semi-Arid (70137) 10.001 Total 10.025 Plant and Animal Disease, Pest Control, and Animal Care 10.025 Direct 10.025 Pass-through from Cornell University (67101) 10.025 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 10.025 Pass-through from Rutgers University (20214) 10.025 Pass-through from University Wisconsin/Madison, WI (20232) 10.025 Total 10.028 Wildlife Services 10.028 Direct 10.028 Total 10.072 Wetlands Reserve Program 10.072 Pass-through from Rusticas Del Guadalquivir (70341) 10.072 Total 10.156 Federal-State Marketing Improvement Program 10.156 Direct 10.156 Total 10.170 Specialty Crop Block Grant Program - Farm Bill 10.170 Pass-through from University of California/Davis (20423) 10.170 Total 10.200 Grants for Agricultural Research, Special Research Grants 10.200 Direct 10.200 Pass-through from Alabama A&M University (20302) 10.200 Pass-through from Almond Board of California (67176) 10.200 Pass-through from Florida State University (20278) 10.200 Pass-through from Rutgers University (20214) 10.200 Pass-through from University of Florida (20220) 10.200 Pass-through from North Carolina State University (20211) 10.200 Pass-through from Auburn University/Auburn, Alabama (20288) 10.200 Total 10.202 Cooperative Forestry Research 10.202 Direct 10.202 Total 10.203 Payments to Agricultural Experiment Stations Under the Hatch Act 10.203 Direct 10.203 Total 10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University 10.205 Direct 10.205 Total 10.206 Grants for Agricultural Research Competitive Research Grants 10.206 Direct 10.206 Total The accompanying notes are an integral part of this schedule. D-74 Expenditures Amount Provided to Subrecipients $ 1,656,497 $ 7,000 21,504 1,685,001 374,089 1,481 67,705 (2,937) 13,979 454,317 538,320 538,320 16,659 16,659 21,650 21,650 132,350 132,350 300,978 512 47 (1,897) (113) 39,700 23,509 11,783 374,519 977,494 977,494 5,372,432 5,372,432 6,542 6,542 311,232 311,232 163,930 - 163,930 37,588 - 37,588 - - - 22,328 22,328 60,193 - 60,193 - - - 44,456 44,456 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Agriculture 10.207 Animal Health and Disease Research 10.207 Direct 10.207 Total 10.210 Higher Education Graduate Fellowships Grant Program 10.210 Direct 10.210 Total 10.212 Small Business Innovation Research 10.212 Pass-through from Aptotec, Incorporated (61434) 10.212 Total 10.215 Sustainable Agriculture Research and Education 10.215 Direct 10.215 Total 10.216 1890 Institution Capacity Building Grants 10.216 Direct 10.216 Total 10.217 Higher Education - Institution Challenge Grants Program 10.217 Direct 10.217 Pass-through from University of Minnesota (20225) 10.217 Total 10.219 Biotechnology Risk Assessment Research 10.219 Direct 10.219 Total 10.220 Higher Education - Multicultural Scholars Grant Program 10.220 Direct 10.220 Total 10.226 Secondary and Two-Year Postsecondary Agriculture Education Challenge Grants 10.226 Direct 10.226 Total 10.253 Food Assistance and Nutrition Research Programs (FANRP) 10.253 Pass-through from Cornell University (67101) 10.253 Pass-through from University of Baltimore (unknown) 10.253 Total 10.255 Research Innovation and Development Grants in Economic (RIDGE) 10.255 Pass-through from University of Maryland/College Park (20223) 10.255 Total 10.290 Agricultural Market and Economic Research 10.290 Direct 10.290 Total Expenditures Amount Provided to Subrecipients $ 71,673 $ - 71,673 - 49,004 - 49,004 - 3,445 - 3,445 - 3,400,888 3,400,888 2,164,635 2,164,635 3,086,431 - 3,086,431 - 36,741 - (5,203) - 31,538 - 249,974 249,974 3,389 3,389 143,110 - 143,110 - 531 - 531 - 4,039 32,321 36,360 32,321 32,321 8,050 - 8,050 - 4,534 - 4,534 - The accompanying notes are an integral part of this schedule. D-75 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Agriculture 10.303 Integrated Programs 10.303 Direct 10.303 Pass-through from South Dakota State University (20387) 10.303 Pass-through from Southern Region IPM Center (68747) 10.303 Pass-through from Texas AgriLife Extension Service (2008-51130-19537) 10.303 Pass-through from University of Florida (20220) 10.303 Pass-through from North Carolina State University (20211) 10.303 Pass-through from Auburn University/Auburn, Alabama (20288) 10.303 Pass-through from Texas Agrilife Extension Service (20466) 10.303 Total 10.304 Homeland Security Agricultural 10.304 Direct 10.304 Pass-through from University of Alaska (20290) 10.304 Pass-through from University of Florida (20220) 10.304 Total 10.305 International Science and Education Grants 10.305 Direct 10.305 Total 10.306 Biodiesel 10.306 Direct 10.306 Total 10.309 Specialty Crop Research Initiative 10.309 Direct 10.309 Pass-through from University of Florida (20220) 10.309 Pass-through from University of Maryland/College Park (20223) 10.309 Pass-through from Texas A&M Research Foundation (69107) 10.309 Pass-through from North Carolina State University (20211) 10.309 Total 10.310 Agriculture and Food Research Initiative (AFRI) 10.310 Direct 10.310 Pass-through from Emory University (67128) 10.310 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 10.310 Pass-through from Oklahoma State University (20248) 10.310 Pass-through from Pennsylvania State University (20269) 10.310 10.310 10.310 10.310 10.310 Pass-through from University of Cincinnati (20277) Pass-through from University of Florida (20220) Pass-through from University of Hawaii (29250) Pass-through from University of Michigan (20234) Pass-through from University of Minnesota (20225) 10.310 Pass-through from University of South Carolina (20243) 10.310 Pass-through from University of Tennessee (20271) 10.310 Pass-through from Utah State University (20336) 10.310 Pass-through from Virginia Polytechnic Institute (20233) 10.310 Pass-through from Washington State University (20236) 10.310 10.310 10.310 10.310 10.310 Pass-through from University of California/Davis (20423) Pass-through from University of Nebraska/Lincoln (20263) Pass-through from University of Kentucky Research Foundation (69324) Pass-through from University of Maryland Foundation, Inc. (69818) Pass-through from North Carolina State University (20211) 10.310 Total Expenditures Amount Provided to Subrecipients $ 617,961 $ (26) (1,106) 5,341 61,103 67,831 9,996 72,079 833,179 11,390 2,500 7,236 21,126 94,755 94,755 43,802 43,802 606,771 6,970 161,649 90,847 18,502 884,739 4,607,320 27,124 147,630 18,879 11,781 1,045 525,441 24,673 30,886 (1,876) 69,866 60,035 20,824 143,824 41,658 27,117 115,538 25,460 2,153 230,312 6,129,690 149,717 - 149,717 - 22,398 22,398 - 211,739 - 211,739 904,951 - 904,951 The accompanying notes are an integral part of this schedule. D-76 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Agriculture 10.311 Beginning Farmer and Rancher Development Program 10.311 Direct 10.311 Pass-through from Texas Tech University (20244) 10.311 Total 10.312 Biomass Research and Development Initiative Competitive Grants Program (BRDI) 10.312 Pass-through from Ohio State University (20212) 10.312 Total 10.318 Women and Minorities in Science, Technology, Engineering, and Mathematics Fields 10.318 Direct 10.318 Total 10.319 Farm Business Management and Benchmarking Competitive Grants Program 10.319 Pass-through from North Dakota State University (20319) 10.319 Pass-through from University of Missouri/Columbia (20443) 10.319 Total 10.320 Sun Grant Program 10.320 Pass-through from University of Tennessee (20271) 10.320 Total 10.443 Outreach and Assistance for Socially Disadvantaged Farmers and Ranchers 10.443 Direct 10.443 Total 10.446 Rural Community Development Initiative 10.446 Direct 10.446 Total 10.479 Food Safety Cooperative Agreements 10.479 Direct 10.479 Total 10.500 Cooperative Extension Service 10.500 Direct 10.500 Pass-through from Kansas State University (20255) 10.500 Pass-through from Purdue University (20213) 10.500 Pass-through from University of Florida (20220) 10.500 Pass-through from University of Nebraska/Lincoln (20263) 10.500 Pass-through from University of Arkansas/Fayetteville (20217) 10.500 Pass-through from North Carolina State University (20211) 10.500 Pass-through from Auburn University/Auburn, Alabama (20288) 10.500 Pass-through from North Carolina Ag&Tech State University (20342) 10.500 Total 10.582 Fresh Fruit and Vegetable Program 10.582 Pass-through from National Watermelon Association (68939) 10.582 Total Expenditures Amount Provided to Subrecipients $ 13,067 $ - 29,305 - 42,372 - 64,641 - 64,641 - 81,334 - 81,334 - 12,327 54,043 66,370 40,830 40,830 27,555 - 27,555 - 251,474 - 251,474 - 18,902 - 18,902 - 645 - 645 - 12,804,683 72,008 269,939 13,887 96,256 51,356 4,123 8,076 549 13,320,877 1,242,863 - 564 - 10,532 12,301 1,266,260 4,797 - 4,797 - The accompanying notes are an integral part of this schedule. D-77 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Agriculture 10.603 Emerging Markets Program 10.603 Direct 10.603 Total 10.652 Forestry Research 10.652 Direct 10.652 Pass-through from US Endowment for Forestry & Communities (67051) 10.652 Total 10.664 Cooperative Forestry Assistance 10.664 Direct 10.664 Pass-through from State of North Carolina (20203) 10.664 Total 10.675 Urban and Community Forestry Program 10.675 Direct 10.675 Total 10.676 Forest Legacy Program 10.676 Direct 10.676 Total 10.680 Forest Health Protection 10.680 Direct 10.680 Total 10.777 Norman E. Borlaug International Agricultural Science and Technology Fellowship 10.777 Direct 10.777 Pass-through from Texas A&M University (20253) 10.777 Total 10.868 Rural Energy for America Program 10.868 Direct 10.868 Total 10.902 Soil and Water Conservation 10.902 Direct 10.902 Pass-through from University Wisconsin-Extension (20513) 10.902 Total 10.903 Soil Survey 10.903 Direct 10.903 Total 10.912 Environmental Quality Incentives Program 10.912 Direct 10.912 Pass-through from University of Florida (20220) 10.912 Pass-through from North Carolina State University (20211) 10.912 Pass-through from AviHome, LLC (61690) 10.912 Pass-through from Flint River Soil & Water Conservation (68911) 10.912 Total Expenditures Amount Provided to Subrecipients $ 33,165 $ 33,165 1,845,970 183,649 2,029,619 71,171 8,829 80,000 61,147 61,147 62,278 62,278 374,314 374,314 2,025 60,317 62,342 76,480 76,480 43,562 82,785 126,347 18,598 18,598 27,911 2,869 24,716 963 85,529 141,988 25,883 25,883 6,000 6,000 9,007 - 9,007 - - 244 244 - - 15,000 - 15,000 - - The accompanying notes are an integral part of this schedule. D-78 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Agriculture 10.960 Technical Agricultural Assistance 10.960 Direct 10.960 Total 10.962 Cochran Fellowship Program-International Training-Foreign Participant 10.962 Direct 10.962 Total 10.OFA Other Federal Assistance 10.OFA Direct 10.OFA Pass-through from Clemson University (20208) 10.OFA Total Department of Agriculture Total Expenditures Amount Provided to Subrecipients $ 193,090 $ - 193,090 - 4,390 - 4,390 - 137,644 16 137,660 $ 42,263,730 $ - 5,180,869 The accompanying notes are an integral part of this schedule. D-79 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Commerce 11.012 Integrated Ocean Observing System (IOOS) 11.012 Direct 11.012 Pass-through from SE Coastal Ocean Observing Regional Association (67214) 11.012 Total 11.303 Economic Development Technical Assistance 11.303 Direct 11.303 Total 11.307 Economic Adjustment Assistance 11.307 Direct 11.307 Total 11.417 Sea Grant Support 11.417 Direct 11.417 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 11.417 Pass-through from University of Florida (20220) 11.417 Total 11.419 Coastal Zone Management Administration Awards 11.419 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 11.419 Total 11.420 Coastal Zone Management Estuarine Research Reserves 11.420 Direct 11.420 Total 11.429 Marine Sanctuary Program 11.429 Direct 11.429 Total 11.430 Undersea Research 11.430 Pass-through from University of Mississippi (20273) 11.430 Total 11.431 Climate and Atmospheric Research 11.431 Direct 11.431 11.431 11.431 Pass-through from University of Florida (20220) Pass-through from University Corporation for Atmospheric Research (60993) Pass-through from Auburn University/Auburn, Alabama (20288) 11.431 Total 11.432 National Oceanic and Atmospheric Administration (NOAA) Cooperative Institutes 11.432 Pass-through from SC Sea Grant Consortium (20328) 11.432 Pass-through from University of Southern Mississippi (20274) 11.432 Pass-through from National Marine Sanctuary Foundation (69427) 11.432 Total 11.454 Unallied Management Projects 11.454 Direct 11.454 Total 11.463 Habitat Conservation 11.463 Direct 11.463 Total Expenditures Amount Provided to Subrecipients $ 55,512 $ 82,703 138,215 128,571 128,571 12,826 12,826 1,411,696 46,503 531 1,458,730 146,529 146,529 9,112 9,112 509,947 509,947 80,027 80,027 192,639 64,981 (8,250) 3,240 252,610 73,240 60,880 4,997 139,117 18,317 18,317 94,584 94,584 - - - 22,132 5,150 - 27,282 - - 58,402 58,402 3,168 3,168 - 35,334 - 35,334 - - The accompanying notes are an integral part of this schedule. D-80 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Commerce 11.472 Unallied Science Program 11.472 Pass-through from SC Department of Natural Resources (20329) 11.472 Total 11.473 Coastal Services Center 11.473 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 11.473 Pass-through from SC Sea Grant Consortium (20328) 11.473 Total 11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program 11.478 Direct 11.478 Pass-through from University of Notre Dame (68888) 11.478 Total 11.481 Educational Partnership Program 11.481 Pass-through from Maryland Eastern Shore (526002033) 11.481 Total 11.482 Coral Reef Conservation Program 11.482 Direct 11.482 Total 11.609 Measurement and Engineering Research and Standards 11.609 Direct 11.609 Total 11.616 Technology Innovation Program (TIP) 11.616 Pass-through from Edison Welding Institute/Columbus, OH (70NANB13H192) 11.616 Pass-through from Rutgers University (70NANB10H014) 11.616 Total Department of Commerce Total Expenditures Amount Provided to Subrecipients $ 34,262 $ 34,262 3,982 78,706 82,688 3,955 117,140 121,095 242,936 242,936 880 880 1,229,096 1,229,096 26,844 31,992 58,836 $ 4,758,378 $ - 53,631 53,631 - - - - - 177,817 The accompanying notes are an integral part of this schedule. D-81 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Defense Expenditures Amount Provided to Subrecipients 12.100 Aquatic Plant Control 12.100 Direct $ 50,105 $ - 12.100 Pass-through from Parker Hannifin Corporation/Jacksonville, AL (FA8650-08-C-2801) 264,390 - 12.100 Pass-through from University of Pennsylvania/Philadelphia, PA (unknown) (49) - 12.100 Total 314,446 - 12.101 Beach Erosion Control Projects 12.101 Direct 12.101 Total 121,787 - 121,787 - 12.102 Emergency Rehabilitation of Flood Control Works or Federally Authorized Coastal Protection Works 12.102 Direct 44,975 - 12.102 Total 44,975 - 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 12.300 Basic and Applied Scientific Research Direct Pass-through from Alliant Defense Electronic Systems/Clearwater, FL (N0017311C6004) Pass-through from Amewas/Lexington Park, MD (N00178-04-D-4011M802) Pass-through from Auburn University/Auburn, Alabama (N00014-10-C-0190) Pass-through from Deep Springs Technology/Toledo, OH (N00014-12-C-0412) Pass-through from Energy Research Consultants/Laguna Hills, CA (N68335-13-C-0309) Pass-through from Envisioneering Incorporated/King George, VA (N00173-11-C-2011) Pass-through from GSU Research and Service Foundation, Inc. (63828383) Pass-through from Imaging Systems Technology/Toledo, OH (N00014-13-P-1181) Pass-through from Johns Hopkins Applied Physics Lab/Laurel, MD (N00024-13-D-6400) Pass-through from Johns Hopkins University (N00024-03-D-6606) Pass-through from Metrolaser (N68335-13-C-0232) Pass-through from nGimat/Atlanta, GA (N39430-13-P-1245) Pass-through from North Carolina State University/Raleigh, NC (N00014-10-1-0958) Pass-through from Northrop Grumman/Redondo Beach, CA (N66001-12-C-2012) Pass-through from Pacific Science and Engineering/San Diego, CA (PSE-13-P-1192) Pass-through from Phosphor Tech Corporation/Mableton, GA (N00014-09-C-0473) Pass-through from Raytheon/BBN System and Technologies/Cambridge, MA (N66001-11-C-4017) Pass-through from Stanford University/Stanford, CA (FA8750-12-2-0020) Pass-through from Tybrin Corporation/Ft. Walton Beach, FL (N68936-10-D-0034) Pass-through from University of California/Berkley, CA (W911NF-08-2-0004) Pass-through from University of Exeter (70404) Pass-through from University of Florida (N00014-11-1-0245) Pass-through from University of Pennsylvania/Philadelphia, PA (N00014-08-1-0696) Pass-through from Washington University/Saint Louis, MO (N00014-12-1-0089) Pass-through from Ceradyne Thermo Materials (N00024-12-C-5401) Pass-through from Iris Technology Corporation/Irvine, CA (N00014-10-M-0247) Pass-through from Five Stones Research Corporation/Brownsboro, AL (N66001-09-C-2023) Pass-through from Materials & Electrochemical Research (MER) Corp (AGMT DTD NOV-19-2012) Pass-through from University of Washington/Seattle, WA (N00024-10-D-6318) Pass-through from Gryphon, Inc./Lexington, MD (N00178-04-D-4061) Pass-through from Creare, Inc./Hanover, NH (N68335-13-C-0392) Pass-through from Integrated Systems Solutions, Inc./California, MD (N68335-10-C-0461) Pass-through from Georgia Aquarium, Inc. (N00014-11-1-0541) Pass-through from Integrated Systems Solutions, Inc./California, MD (N00178-05-D-4467-M80) Pass-through from Reliant Lab Systems, Inc./Placentia, CA (N00024-13-C-4524) Pass-through from Westland Technologies, Inc./Modesto, CA (N63394-12-P-0137) 30,381,960 54,629 62,464 24,620 145,924 4,905 62,628 98,238 62,896 695 136,377 74,967 20,000 184,336 332,107 41,983 (67) 111,525 17,392 179,702 69,582 225,804 43,722 262,584 19,559 22,520 26,533 32,589 2,113 105,231 815 99,994 32,226 7,788 22,990 105,848 23,074 331,985 - - The accompanying notes are an integral part of this schedule. D-82 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Defense Expenditures Amount Provided to Subrecipients 12.300 Pass-through from University of Michigan (N65540-10-C-0003) 12.300 Pass-through from ATA engineering, Inc./San Diego, CA (N68335-12-C-0330) 12.300 Pass-through from ITT Excelis/Clifton, NJ (N00173-09-C-2024) 12.300 Pass-through from Veraphotonics/San Jose, CA (N68335-13-C-0318) 12.300 Pass-through from Duke University/Durham, NC (67922) 12.300 Pass-through from University of California/San Diego/La Jolla, CA (N00014-13-1-0632) 12.300 Pass-through from University of California/San Diego/La Jolla, CA (N00014-07-1-0740) 12.300 Total $ 352,630 $ 54,180 22,737 20,574 125,078 89,332 73,426 33,838,210 331,985 12.335 Navy Command, Control, Communications, Computers, Intelligence, Surveillance, and Reconnaissance 12.335 Direct 3,338 - 12.335 Total 3,338 - 12.351 Basic Scientific Research - Combating Weapons of Mass Destruction 12.351 Direct 12.351 Total 407,334 - 407,334 - 12.357 ROTC Language and Culture Training Grants 12.357 Direct 12.357 Total 78,982 - 78,982 - 12.360 Research on Chemical and Biological Defense 12.360 Direct 12.360 Total 300,061 300,061 19,002 19,002 12.420 Military Medical Research and Development 12.420 Direct 12.420 Pass-through from Geneva Foundation, The (69408) 12.420 Pass-through from Georgia Regents Research Institute (96-666-8691) 12.420 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 12.420 Pass-through from Ohio State University (unknown) 12.420 Pass-through from Samueli Institute/Alexandria, VA (W81XWH-10-1-0938) 12.420 Pass-through from Virginia Tech/Blacksburg, VA (W81XWH-10-2-0165) 12.420 Pass-through from Wake Forest University/Winston-Salem, NC (W81XWH-14-2-0003) 12.420 Pass-through from Emory University (W81XWH-13-10495) 12.420 Pass-through from Design Interactive, Inc./Oviedo, FL (W81XWH-12-C-0071) 12.420 Total 1,189,629 6,076 1,106,247 93,426 85,064 25,000 (516) 73,613 36,234 (231) 2,614,542 6,728 29,859 79,108 115,696 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 12.431 Basic Scientific Research Direct Pass-through from A I Signal Research/Huntsville, AL (W31P4Q-11-D-0008) Pass-through from Academy of Applied Science (unknown) Pass-through from ATK Missile Systems Co/Woodland Hill, CA (N00019-08-C-0058) Pass-through from BAE Systems/Nashua, NH (W911NF-08-2-0004) Pass-through from Drexel University/Pittsburg, PA (W911NF-10-1-0409) Pass-through from Duke University/Durham, NC (W911NF-10-1-0231) Pass-through from Five Stones Research Corporation/Brownsboro, AL (W31P4Q-13-C-0022) Pass-through from George Mason University/Fairfax, VA (W5J9CQ-12-C-0036) Pass-through from Georgia Regents Research Institute (96-666-8691) Pass-through from Hstar Technologies Corp/Boxborough, MA (W81XWH-11-C-0007) Pass-through from Lockheed Martin Integrated Services/Marlton, NJ (W15P7T-06-D-E405) Pass-through from Luna Innovations/Blacksburg, VA (W15P7T-11-C-H206) Pass-through from Northwestern University/Evanston, IL (W5J9CQ-12-C-0017) 36,629,542 4,184 2,600 34 313,151 161,377 1,226,212 122,312 116,598 108,242 81,095 93,315 (260) 107,886 146,401 - The accompanying notes are an integral part of this schedule. D-83 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Defense Expenditures Amount Provided to Subrecipients 12.431 Pass-through from Ohio State University/Columbus, OH (91-NF-10-1-0290) $ 6,334 $ - 12.431 Pass-through from Ohio State University/Columbus, OH (W911NF-08-1-0238) 100 - 12.431 Pass-through from radiance technologies/Huntsville, AL (W9113M-11-C-0013) 57,628 - 12.431 Pass-through from Raytheon (W31P4Q-11-C-0341) 14,040 - 12.431 Pass-through from SAIC (W13O4Q-05-A-0031) 3,357,255 - 12.431 Pass-through from SAIC (W31P4Q-05-A-0031) 75,719 - 12.431 Pass-through from SAIC (W31P4Q-05-A-0031; TO) 842 - 12.431 Pass-through from Shared Spectrum Company/Vienna, VA (W911QX-13-C-0129) 29,980 - 12.431 Pass-through from Texas A & M University/College Station, TX (W911NF-12-2-0027) 102,901 - 12.431 Pass-through from University of California/Santa Barbara, CA (W911NF-09-1-0553) 206,023 - 12.431 Pass-through from University of Pennsylvania (W911NF-12-1-0509) 187,956 - 12.431 Pass-through from University of Southern California/Los Angeles, CA (W911NF-11-1-0332) 21,591 - 12.431 Pass-through from University of Washington (W911NF-11-2-0068) 133,251 - 12.431 Pass-through from CH2M Hill (W912PP-09-D-0016) 1,097 - 12.431 Pass-through from Emory University (W81XWH-12-C-203) 605,062 - 12.431 Pass-through from Ceradyne Thermo Materials (W31P4Q-09-G-0001) 11,735 - 12.431 Pass-through from Florida A&M University (W911NF-11-1-0142) 2,157 - 12.431 Pass-through from Battelle (W911NF-11-D-0001) 892 - 12.431 Pass-through from University of Illinois/Urbana, Illinois (W911NF-10-1-0524) 250,409 - 12.431 Pass-through from University of Maryland/College Park, MD (W911NF1310019) 174,760 - 12.431 Pass-through from University of California/Santa Barbara (29248) 150,265 - 12.431 Pass-through from Vertical Lift Consortium, Inc. (CRI)/Glen Mill, PA (W911W6-05-2-0003/P00) (1,061) - 12.431 Pass-through from Kitware, Inc./Clifton Park, NY (D11PC20069) 83,338 - 12.431 Pass-through from Vertical Lift Consortium, Inc. (CRI)/Glen Mill, PA (W911W6-06-2-002) 1,258 - 12.431 Pass-through from Booz, Allen and Hamilton, Inc. (W15P7T-10-D-D415) 67,962 - 12.431 Pass-through from Universal Solutions International, Inc./Newport News (W91CRB-11-D-0021) 67,565 - 12.431 Pass-through from Woolpert, Inc./Columbia, SC (W5J9CQ-11-C-0007) 221 - 12.431 Pass-through from Vertical Lift Consortium, Inc. (CRI)/Glen Mill, PA (W911W6-12-2-0003; P0) 52,800 - 12.431 Pass-through from Cermet, Inc./Doraville, GA (W31P4Q-05-C-R073) (14,800) - 12.431 Pass-through from Nano Terra, Inc./Brighton, MA (W31P4Q-13--0157) 27,780 - 12.431 Pass-through from Vertical Lift Consortium, Inc. (CRI)/Glen Mill, PA (W911W6-06-2-0002) 5,560 - 12.431 Pass-through from Vertical Lift Consortium, Inc. (CRI)/Glen Mill, PA (W911W6-05-2-003) 30,371 - 12.431 Pass-through from Vertical Lift Consortium, Inc. (CRI)/Glen Mill, PA (W911W6-12-2-0003) 22,723 - 12.431 Pass-through from Kitware, Inc./Clifton Park, NY (W31P4Q-10-C-0262) 12,493 - 12.431 Pass-through from Primordial, Inc./ Saint Paul, MN (W911QY-12-P-0124) (13,848) - 12.431 Pass-through from Vertical Lift Consortium, Inc. (CRI)/Glen Mill, PA (W911W6-12-2-0003; MO) 40,000 - 12.431 Pass-through from Integrated Systems Solutions, Inc./California, MD (N68335-10-C-0280) 12,155 - 12.431 Pass-through from University of Michigan (N65540-10-C-0003) 107,137 - 12.431 Pass-through from Microwave Packaging Technologies, Inc. (MPT)/BREA, CA (W31P4Q-13-C-0021) 213,722 - 12.431 Pass-through from Stevens Institute of Technology (HQ0034-13-D-0004) 299,710 - 12.431 Pass-through from Pennsylvania State University/University Park, PA (W911NF-08-1-0124) 51,490 - 12.431 Pass-through from Price Systems, LLC (W15QKN-10-9-1003) 39,509 - 12.431 Pass-through from University of Michigan (W911NF-13-1-0387) 211,517 - 12.431 Pass-through from Crystal IS/Green Island, NY (W911NF-09-2-0068) 30,987 - 12.431 Pass-through from Karagozian and Case Structural Engineers (ERDC-1101-W912HZ-C-0) 20,597 - 12.431 Pass-through from HDR Architecture/Alexandria, VA (W912DY-09-D-0067) 5,218 - The accompanying notes are an integral part of this schedule. D-84 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Defense Expenditures Amount Provided to Subrecipients 12.431 Pass-through from Triton Systems, Inc./Chelmsford, MA (W911QY-13-P-0239) 12.431 Pass-through from Traclabs, Inc./Houston, TX (W56HZ-11-C-0207) 12.431 Pass-through from University of Tennessee (W911NF-12-1-0017) 12.431 Pass-through from University of Kansas Center For Research (68904) 12.431 Pass-through from Alion Science and Technology/Rome, NY (DAAD19-01-C-0065) 12.431 Pass-through from Lockheed Martin/Fort Worth, Texas (N00019-02-C-3002) 12.431 ARRA - Basic Scientific Research 12.431 Pass-through from Battelle (GS-23F-0011L) 12.431 Pass-through from Eaton Corporation (W9132T-10-C-0018) 12.431 Total $ 25,000 $ 51,609 (843) 393,578 1 94,055 20,005 1,508 46,315,602 - 146,401 12.550 The Language Flagship Grants to Institutions of Higher Education 12.550 Pass-through from Institute of International Education/Washington, DC (68160) 12.550 Total 649,350 649,350 160,727 160,727 12.630 Basic, Applied, and Advanced Research in Science and Engineering 12.630 Direct 48,017,365 - 12.630 Pass-through from Academy of Applied Science (67899) 18,593 - 12.630 Pass-through from All Points Logistics/Huntsville, AL (W31P4Q-13-A-0003) 34,318 - 12.630 Pass-through from BAE Systems/Nashua, NH (13-C-0117) 6,992 - 12.630 Pass-through from CACI (HR0011-06-C-0127) (475) - 12.630 Pass-through from CACI (W15P7T-06-D-E402) 26,788 - 12.630 Pass-through from Drexel University/Pittsburg, PA (N65236-12-1-1005) 379,968 - 12.630 Pass-through from Global Technology Connections/Atlanta, GA (HQ0147-12-C-7166) 142,885 - 12.630 Pass-through from HRL Laboratories/Malibu, CA (HR0011-09-C-0126) 3,854 - 12.630 Pass-through from IJIS Institute/Ashburn, VA (2012-D6-BX-K009) 34,011 - 12.630 Pass-through from Johns Hopkins University (117868 (UNDER MSA 11) 8,700 - 12.630 Pass-through from Lockheed - Fort Worth/Fort Worth, TX (HR0011-13-C-0001) 118,374 - 12.630 Pass-through from Lockheed Martin/Marietta, GA (13-C-8125) 30,186 - 12.630 Pass-through from Lockheed Martin (H92254-09-D-0001) 3,255 - 12.630 Pass-through from Northrop Grumman Information Technology/Reston, VA (HS0021-12-F-0004) 8,284 - 12.630 Pass-through from NVidia/Austin, TX (HR0011-10-9-0008) (51) - 12.630 Pass-through from Open Source Robotics Foundation/Mountain View, CA (HR0011-12-C-0111) 138,064 - 12.630 Pass-through from Princeton University/Plainsboro, NJ (N00014-09-1-1074) 152,785 - 12.630 Pass-through from Raytheon (HR0011-14-C-0002) 165,446 - 12.630 Pass-through from Raytheon (N66001-09-C-2013) 819 - 12.630 Pass-through from SAIC (12-C-0108) 407,542 - 12.630 Pass-through from SAIC (CLASSIFIED -12-C-891) 1,872,289 - 12.630 Pass-through from SAIC (GS-23F-0107J) 2,416 - 12.630 Pass-through from SAIC (HHM02-09-D-0031/DO00) 3,698 - 12.630 Pass-through from SAIC (HHM402-09-D-0031) 1 - 12.630 Pass-through from SAIC (HHM402-09-D-0031/DO0) 8,546 - 12.630 Pass-through from SAIC (unknown) 1,541,761 - 12.630 Pass-through from SAIC (W31P4Q-05-A0031) 604,179 - 12.630 Pass-through from SAIC (W47RGZ-13-R-0136) 5,338 - 12.630 Pass-through from Sandia National Labs (977060) (540) - 12.630 Pass-through from Sanofi Pasteur (11R0011-11-3-0001) 101,677 - 12.630 Pass-through from University of California/Berkley, CA (HM1582-08-1-0007) 59,076 - 12.630 Pass-through from University of Maryland (H98230-07-D-0175 #1,) 25 - 12.630 Pass-through from University of Michigan (2013-MA-2384) 204,410 - 12.630 Pass-through from Vanderbilt University (HR0011-13-C-0041) 404,038 - 12.630 Pass-through from Vanderbilt University/Nashville, TN (HR0011-12-C-0008) 275,583 - 12.630 Pass-through from Washington Strategic Advisors / New York, NY (2011 - 11026A) 24,291 - 12.630 Pass-through from Ceradyne Thermo Materials (W31P4Q-09-G-0001) 5 - 12.630 Pass-through from Battelle (GS-23F-0011L) 343,147 - 12.630 Pass-through from Northrop Grumman Systems Corp/El Segundo, CA (RND2326-13) 188,726 - 12.630 Pass-through from Northrop Grumman Systems CorpEl Segundo, CA (NNC11CA22C) 631 - 12.630 Pass-through from Harris Corporation (NNA09308164R-PBH) (79) - The accompanying notes are an integral part of this schedule. D-85 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Defense 12.630 Pass-through from Emory University (W81XWH-12-C-0203) 12.630 Pass-through from University of Washington/Seattle, WA (HM1582-09-1-0026 P07) 12.630 Pass-through from University of Maryland/College Park, MD (H98230-07-D-0175) 12.630 Pass-through from University of Puerto Rico/Rio Piedra (20414) 12.630 Pass-through from TDA Research, Inc. (HDTRA1-13-C-0090) 12.630 Pass-through from Ricardo, Inc. (HR0011-12-C-0074) 12.630 Pass-through from ATK Alliant Techsystems, Inc./Plymouth, MN (FA8213-12-C-0080) 12.630 Pass-through from Charles River Analytics, Inc./ Cambridge, MA (HQ0147-13-C-7183) 12.630 Pass-through from Analytical Mechanics Associates, Inc./Hampton, VA (NNL12AA09C) 12.630 Pass-through from Honeywell, Inc. (unknown) 12.630 Pass-through from Honeywell, Inc. (CLASSIFIED) 12.630 Pass-through from Dynetics, Incorporated (HHM402-09-D-0015) 12.630 Pass-through from Charles River Analytics, Inc./ Cambridge, MA (2014-13121700006) 12.630 Pass-through from Aegis Technologies Group, Inc. (HQ0147-12-C-7160) 12.630 Pass-through from Performance Polymer Solutions, Inc./Moraine, OH (HQ0147-11-C-7732) 12.630 Pass-through from Leidos, Inc./McLean, VA (W58RGZ-13-C0134) 12.630 Pass-through from Software Automation, Inc./Atlanta, GA (HR0011-12-C-0028) 12.630 Pass-through from Scitec, Inc./Princeton, NJ (HQ0147-13-C-7190) 12.630 Pass-through from Design Interactive, Inc./Oviedo, FL (W81XWH-12-C-0071) 12.630 Pass-through from Stevens Institute of Technology (HQ0034-13-D-0004) 12.630 Pass-through from TNO Defense, Security and Safety/Rijswijk, Netherlands (12-C-4839) 12.630 Pass-through from Stevens Institute of Technology (H98230-08-D-0171) 12.630 Pass-through from System high/Arlington, VA (HR0011-12-C-0024) 12.630 Pass-through from Sandia National Labs/Sandia Corp (DE-AC04-94L85000) 12.630 Pass-through from Sandia National Labs/Western Electric Co, Inc. (P.O. # 965899) 12.630 Pass-through from Sparta, Inc. (08-C-0011) 12.630 Pass-through from Northrop Corporation (HR0011-00-C-0032) 12.630 Pass-through from Sparta, Inc. (09-D-0012) 12.630 Pass-through from Pratt & Whitney Aircraft (13C1801) 12.630 Pass-through from Sandia National Labs/Sandia Corp (1195414) 12.630 Pass-through from Bodkin Design/Wellesley, MA (HQ0147-14-C-7902) 12.630 Pass-through from Dynetics, Incorporated (HHM402-09D-0015) 12.630 Pass-through from Moderna Therapeutics/Cambridge, MA (W911NF-13-1-0417) 12.630 Pass-through from NJVC, LLC/Vienna, VA (HM0176-11-C-0002) 12.630 Pass-through from Sandia National Labs/Sandia Corp (1200260) 12.630 Pass-through from Booz, Allen and Hamilton, Inc. (SPO700-03-D-1380) 12.630 Pass-through from Acquisition, Research, & Logistics, Inc./National (HSHQDC-12-A-00019) 12.630 Pass-through from Honeywell International/Coons Rapid, MN (H98230-12-C-0280) 12.630 Pass-through from Wyle Laboratories (HC1047-05-D-4005) 12.630 Pass-through from Tasc, Inc./Chantilly, VA (HHM402-10-C-0098) 12.630 Pass-through from Sandia National Labs/Sandia Corp (1283816) 12.630 Pass-through from RF Micro Devices, Inc./Greensboro, NC (W31P4Q-12-C-0068) 12.630 Pass-through from JT3, LLC (F42650-01-C-7218) 12.630 Pass-through from University of South Florida Polytechnic/Lakeland, FL (W911-QY-11-C-0011) 12.630 Pass-through from JT3, LLC (F42659-01-C-7218) 12.630 Pass-through from Lockheed Martin/Fort Worth, Texas (unknown) 12.630 Pass-through from Numerica Corp./ Ft. Collins, CO (HQ-0147-13-C-7407) 12.630 Pass-through from University of Illinois at Urbana-Champaign/Champaign, IL (2014-13121700004) 12.630 Pass-through from Magnolia Optical Technologies, Inc./Woburn, MA (D11PC20161) 12.630 Pass-through from Marco - Microelectronics Advanced Research Corp.) (HR-0011-10-3-0002) 12.630 Pass-through from Scientific Research Corp./Atlanta, GA (GS04T12DBC0007) 12.630 ARRA - Basic, Applied, and Advanced Research in Science and Engineering 12.630 Direct 12.630 Total Expenditures Amount Provided to Subrecipients $ 41,753 $ - 22,586 - 169,501 - 70,233 - 163,422 - 740,892 - 11,018 - 669 - 7,869 - 254,137 - 3,013,561 - 553,519 - 300,032 - 78,996 - 12,214 - 5,422 - 104,848 - 35,873 - 127,254 - 272,453 - 83,176 - 581,681 - 564,775 - 55,423 - 14,218 - 22 - 311,512 - 4,859 - 21,920 - 158,883 - 7,326 - 170,226 - 62,838 - (227) - 43,283 - 332,881 - 12,331 - 125,715 - 17,490 - 537,021 - 106,368 - 76,830 - 205,014 - 30,617 - 73,303 - 47,283 - 30,099 - 60,501 - 40,644 - 55 - 11,516 - 1,030 - 65,111,786 - The accompanying notes are an integral part of this schedule. D-86 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Defense Expenditures Amount Provided to Subrecipients 12.800 Air Force Defense Research Sciences Program 12.800 Direct $ 12.800 Pass-through from Aerospace Testing Alliance/Arnold AFB, TN (F40600-03-C-0001) 12.800 Pass-through from American Systems Corporation/Chantilly, VA (FA7046-11-D-0001) 12.800 Pass-through from Applied Research Associates/Panama City, FL (FA8650-11-C-7177) 12.800 Pass-through from Aurora Flight Sciences (FA8650-11-C-2189) 12.800 Pass-through from Azimuth Corporation (61427) 12.800 Pass-through from Carnegie Mellon Institute/Pittsburgh, PA (FA9550-12-1-0458) 12.800 Pass-through from Case Western Reserve University/Cleveland, OH (FA9550-12-1-0037) 12.800 Pass-through from Clarkson Aerospace/Houston, TX (FA8650-13-C-5800) 12.800 Pass-through from Combustion Science and Engineering Ltd (FA9550-14-C-0016) 12.800 Pass-through from Data Fusion and Neural Networks/Broomfield, OH (FA8750-12-C-0163) 12.800 Pass-through from Data Fusion and Neural Networks/Broomfield, OH (FA8750-13-C-0141-GTE) 12.800 Pass-through from EG&G/Las Vegas, NV (FA9200-080C-0179) 12.800 Pass-through from Energy Research Consultants/Laguna Hills, CA (FA8650-07-M-2784) 12.800 Pass-through from Harvard University/Boston, MA (FA9550-09-1-0669) 12.800 Pass-through from l3 Communications/Rockwall, Texas (FA8620-06-G-4003) 12.800 Pass-through from l3 Communications/Rockwall, Texas (FA8620-11-G-4026) 12.800 Pass-through from Li Creative Technologies (FA8750-13-C-0264) 12.800 Pass-through from Northwestern University/Evanston, IL (FA9550-14-1-0005) 12.800 Pass-through from Oak Ridge Nat'l Lab/Martin Marietta (DE-AC05-00OR22725) 12.800 Pass-through from Ohio State University/Columbus, OH (FA9550-09-1-0602) 12.800 Pass-through from Raytheon/BBN System and Technologies/Cambridge, MA (FA8750-11-C-0098) 12.800 Pass-through from SAIC (FA8650-12-C-1478) 12.800 Pass-through from SAIC (FA8650-13-C-7321) 12.800 Pass-through from Texas Engineering Station-TAMU/College Station, TX (FA8651-13-1-0006) 12.800 Pass-through from University of California/Irvine, CA (FA9550-12-1-0156) 12.800 Pass-through from University of Texas /Austin (20231) 12.800 Pass-through from Florida State University (FA9550-11-1-0131) 12.800 Pass-through from ITT (F19628-02-C-0010) 12.800 Pass-through from Boeing Aerospace Company (FA8650-08-D-3857) 12.800 Pass-through from Aerojet Rocketdyne/Canoga Park, CA (FA9300-10-C-0010) 12.800 Pass-through from Florida A&M University (14-S590-0004-02-C23) 12.800 Pass-through from University of Illinois/Urbana, Illinois (FA9550-12-1-0193) 12.800 Pass-through from University of Illinois/Urbana, Illinois (FA9550-12-1-0089) 12.800 Pass-through from University of Illinois/Urbana, Illinois (FA9550-10-1-0573) 12.800 Pass-through from Metacomp Technologies, Inc./Agoura Hills, CA (AFOSR AF12-BT15) 12.800 Pass-through from Creare, Inc./Hanover, NH (FA9101-12-C-0008) 12.800 Pass-through from Spectral Sciences, Inc. /Burlington, MA (FA8650-07-C-2730) 12.800 Pass-through from Macauley-Brown, Inc. (FA8650-08-D-7826) 12.800 Pass-through from CG2, Inc./Orlando, FL (FA8620-13-C-3016) 12.800 Pass-through from Booz, Allen and Hamilton, Inc. (FA8650-11-D-1011) 12.800 Pass-through from Grammatech, Inc. (FA8650-10-C-7025) 12.800 Pass-through from Kitware, Inc./Clifton Park, NY (FA8750-12-C-0300) 12.800 Pass-through from Stottler Henke Associates, Inc./ San Mateo, CA (HQ0147-13-C-7413) 12.800 Pass-through from Alliant Techsystems, Inc./Brooklyn Park, MN (FA8213-13-D-007) 12.800 Pass-through from Sinoora, Inc./Suwanee, GA (FA9550-13-C-0039) 12.800 Pass-through from ATK Alliant Techsystems, Inc./Plymouth, MN (FA213-08-C-0101) 12.800 Pass-through from Macauley-Brown, Inc. (FA8650-08-D-13210003) 12.800 Pass-through from Booz, Allen and Hamilton, Inc. (SPO700-03-D-1380) 12.800 Pass-through from JT3, LLC (F42650-01-C-7218) 12.800 Pass-through from Spectral Energies, LLC (FA8650-13-C-2307) 12.800 Pass-through from University of Central, FL (FA9550-14-1-0037) 12.800 Pass-through from Vintinura Imaging, Inc. /Atlanta, GA (FA8650-13-M-1557) 183,528,652 $ 60,769 449,372 384,727 (1) 20,681 85,210 152,973 43,432 12,764 (851) 47,788 4 35,900 267,055 150,755 12,028 154,059 2,315 65,577 79,615 190,335 5,735 75,715 18,720 275,780 38,889 135,524 282,931 23,415 69,217 3,767 30,772 88,776 90,348 45,000 153,161 15,000 14,873 41,161 3,021 350,327 106,503 29,659 35,916 141,645 902 9 286,208 316,571 91,300 60,472 75,355 211,377 - The accompanying notes are an integral part of this schedule. D-87 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Defense 12.800 Pass-through from Pennsylvania State University/University Park, PA (FA9550-13-1-0004) 12.800 Pass-through from Analatom, Inc./Sunnyvale, CA (FA8650-12-C-0001) 12.800 Pass-through from Qinetiq North America, Inc./Fairfax, VA (FA7022-11-D-0004) 12.800 Pass-through from Spectral Energies, LLC /Dayton, OH (FA9451-13-C-0001) 12.800 Pass-through from Cobham Tracstar Systems, Inc./Lansdale, PA (FA8650-11-C-1031) 12.800 Pass-through from Logos Technologies/Fairfax, VA (FA8750-13-D-0044) 12.800 Pass-through from Reservoir Labs, Inc./New York, NY (FA8750-12-C-0164) 12.800 12.800 12.800 12.800 12.800 Pass-through from Sarnoff Corporation, Princeton, NJ (FA8650-11-C-7137) Pass-through from Mainstream GS, LLC/Robins, IA (FA8224-07-D-0001) Pass-through from University of Michigan (FA9550-12-1-0483) Pass-through from Impact Technologies, LLC/Rochester, NY (FA8501-11-C-0048) Pass-through from Northrop Corporation (FA8720-10-D-0001) 12.800 Pass-through from University of Michigan (FA9550-13-1-0122) 12.800 Pass-through from Massachusetts Institute of Technology (MIT)/Cambridge, MA (FA9550-09-1-0420) 12.800 Pass-through from Sarnoff Corporation/Princeton, NJ (FA8650-13-C-7322) 12.800 Pass-through from State University of New York (FA9550-11-1-0121) 12.800 12.800 12.800 Pass-through from URS Federal Services, Inc./Shrewsbury, NJ (FA9200-08-C-0179) Pass-through from University of Dayton Research Institute/Dayton, OH (FA8650-10-2-2934) Pass-through from Combustion Research and Flow Technology, Inc./Huntsville, AL (FA8650-11-C-2190) 12.800 Pass-through from Bennett Aerospace (unknown) 12.800 Pass-through from Scientific Research Corp./Atlanta, GA (FA8530-08-D-0014) 12.800 Pass-through from Universal Technology Corp./ Dayton, OH (FA8650-11-D-5800) 12.800 Pass-through from Berriehill Research Corp./Dayton, OH (unknown) 12.800 Pass-through from Technology Service Corp./Santa Monica, CA (FA8650-12-M-1379) 12.800 Pass-through from Universal Technology Corp./Dayton, OH (FA8650-10-D-5210) 12.800 Pass-through from Universal Technology Corp./Dayton, OH (FA8650-05-D-1912) 12.800 Total 12.901 Mathematical Sciences Grants Program 12.901 Direct 12.901 Total 12.902 Information Security Grant Program 12.902 Direct 12.902 Total 12.910 Research and Technology Development 12.910 Direct 12.910 Pass-through from Charles River Associates/Boston, MA (PRIME SUBCONTRACT P) 12.910 Pass-through from Stanford University/Stanford, CA (HR0011-10-1-0058) 12.910 Pass-through from Cornell University (W911NF-11-1-0183) 12.910 Pass-through from University of Missouri/Columbia, MO (FA8650-14-1-7403) 12.910 Pass-through from JT3, LLC (F42650-01-C-7218) 12.910 Pass-through from University of Florida (N66001-11-1-4198) 12.910 Pass-through from BASF Corporation/Florham Park, NJ - GEORGIA TECH NORM EV 12.910 Total Expenditures Amount Provided to Subrecipients $ 175,596 $ 260,690 (1,141) 76,230 143,895 124,810 67,924 (1,624) 7,874 118,214 8 473,022 61,600 19,115 269,200 122,552 8,357 13,704 4,952 111,828 446 111,452 113,935 28 128,802 (550) 191,060,750 125,040 125,040 919,297 919,297 8,564,707 376,467 31,665 26,318 2,476 (14) 42,626 1,111 9,045,356 - - 211,377 - - - The accompanying notes are an integral part of this schedule. D-88 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Defense 12.OFA Other Federal Assistance 12.OFA Direct 12.OFA Pass-through from Georgia Regents Research Institute (96-666-8691) 12.OFA Pass-through from GSU Research and Service Foundation, Inc. (63828383) 12.OFA Total Department of Defense Total Expenditures Amount Provided to Subrecipients $ 257,135 $ 193,843 16,525 467,503 $ 351,418,359 $ 243,057 - 243,057 1,228,246 The accompanying notes are an integral part of this schedule. D-89 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Housing and Urban Development 14.248 Community Development Block Grants Section 108 Loan Guarantees 14.248 Pass-through from Atlanta Housing Authority (unknown) 14.248 Total 14.881 Moving to Work Demonstration Program 14.881 Direct 14.881 Total Department of Housing and Urban Development Total Expenditures Amount Provided to Subrecipients $ 192,884 $ 180,565 192,884 180,565 2,659 - 2,659 - $ 195,543 $ 180,565 The accompanying notes are an integral part of this schedule. D-90 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of the Interior 15.231 Fish, Wildlife and Plant Conservation Resource Management 15.231 Pass-through from East Carolina University (20318) 15.231 Pass-through from University of California/Davis (20423) 15.231 Total 15.232 Wildland Fire Research and Studies Program 15.232 Direct 15.232 Total 15.252 Abandoned Mine Land Reclamation (AMLR) Program 15.252 Pass-through from University of Wyoming/Laramie, Wyoming (AGMT DTD 5/14/12) 15.252 Total 15.506 Water Desalination Research and Development Program 15.506 Direct 15.506 Total 15.608 Fish and Wildlife Management Assistance 15.608 Direct 15.608 Pass-through from Nature Conservancy, The (68082) 15.608 Total 15.611 Wildlife Restoration and Basic Hunter Education 15.611 Pass-through from Louisiana Department Wildlife & Fish (20415) 15.611 Total 15.615 Cooperative Endangered Species Conservation Fund 15.615 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 15.615 Pass-through from University of Florida (20220) 15.615 Pass-through from AL Department of Conservation & Nature (20468) 15.615 Total 15.625 Wildlife Conservation and Restoration 15.625 Pass-through from Louisiana Department Wildlife & Fish (20415) 15.625 Total 15.629 Great Apes Conservation Fund 15.629 Direct 15.629 Total 15.632 Conservation Grants Private Stewardship for Imperiled Species 15.632 Direct 15.632 Total 15.637 Migratory Bird Joint Ventures 15.637 Direct 15.637 Total 15.647 Migratory Bird Conservation 15.647 Direct 15.647 Total 15.648 Central Valley Project Improvement (CVPI) Anadromous Fish Restoration Program (AFRP) 15.648 Direct 15.648 Total Expenditures Amount Provided to Subrecipients $ 30,691 $ 22,097 52,788 2,622 2,622 10,102 10,102 9,594 9,594 15,798 38,503 54,301 106,704 106,704 7,385 1,238 11,110 19,733 65,916 65,916 10,335 10,335 588 588 15,735 15,735 25,556 25,556 56,385 56,385 - - - - - - 11,110 11,110 - - - - - - The accompanying notes are an integral part of this schedule. D-91 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of the Interior 15.650 Research Grants (Generic) 15.650 Direct 15.650 Pass-through from University of Michigan (NBCHC080037) 15.650 Total 15.655 Migratory Bird Monitoring, Assessment and Conservation 15.655 Direct 15.655 Total 15.663 National Fish and Wildlife Foundation 15.663 Direct 15.663 Total 15.669 Cooperative Landscape Conservation 15.669 Direct 15.669 Total 15.805 Assistance to State Water Resources Research Institutes 15.805 Direct 15.805 Pass-through from Georgia Water Resources Institution (68476) 15.805 Total 15.807 Earthquake Hazards Reduction Program 15.807 Direct 15.807 Total 15.808 U.S. Geological Survey Research and Data Collection 15.808 Direct 15.808 Total 15.812 Cooperative Research Units Program 15.812 Direct 15.812 Total 15.815 National Land Remote Sensing Education Outreach and Research 15.815 Pass-through from Kennesaw State University Research Foundation (371535589) 15.815 Pass-through from Montana State University (77-0602801) 15.815 Total 15.904 Historic Preservation Fund Grants-In-Aid 15.904 Direct 15.904 Total 15.914 National Register of Historic Places 15.914 Direct 15.914 Total 15.916 Outdoor Recreation Acquisition, Development and Planning 15.916 Direct 15.916 Total 15.922 Native American Graves Protection and Repatriation Act 15.922 Direct 15.922 Total Expenditures Amount Provided to Subrecipients $ 1,190,598 $ - 6,254 - 1,196,852 - 226,516 - 226,516 - 35,818 - 35,818 - 46,259 - 46,259 - 57,278 - 9,185 - 66,463 - 40,318 - 40,318 - 325,717 - 325,717 - 309,727 - 309,727 - 3,899 - 21,840 - 25,739 - 2,749 - 2,749 - 9,225 - 9,225 - 10,192 - 10,192 - 20,257 - 20,257 - The accompanying notes are an integral part of this schedule. D-92 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of the Interior 15.926 American Battlefield Protection 15.926 Direct 15.926 Total 15.944 Natural Resource Stewardship 15.944 Pass-through from University of Washington (20292) 15.944 Total 15.945 Cooperative Research and Training Programs Resources of the National Park System 15.945 Direct 15.945 Total 15.979 Hurricane Sandy Program 15.979 Direct 15.979 Total 15.OFA Other Federal Assistance 15.OFA Direct 15.OFA Total Department of the Interior Total Expenditures Amount Provided to Subrecipients $ 22,693 $ 22,693 10,660 10,660 245,695 245,695 8,514 8,514 109,033 109,033 $ 3,142,786 $ - - - - - 11,110 The accompanying notes are an integral part of this schedule. D-93 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Justice 16.304 Law Enforcement Assistance National Crime Information Center 16.304 Direct 16.304 Total 16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus 16.525 Direct 16.525 Total 16.550 State Justice Statistics Program for Statistical Analysis Centers 16.550 Direct 16.550 Total 16.560 National Institute of Justice Research, Evaluation, and Development Project Grants 16.560 Direct 16.560 Total 16.610 Regional Information Sharing Systems 16.610 Direct 16.610 Pass-through from Criminal Information Sharing Alliance/Folsom, CA (97-LB-VX-K009) 16.610 Total 16.726 Juvenile Mentoring Program 16.726 Direct 16.726 Pass-through from Big Brothers Big Sisters of Metro Atlanta (unknown) 16.726 Total 16.738 Edward Byrne Memorial Justice Assistance Grant Program 16.738 Direct 16.738 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 16.738 Total 16.751 Edward Byrne Memorial Competitive Grant Program 16.751 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 16.751 Total 16.753 Congressionally Recommended Awards 16.753 Direct 16.753 Total 16.922 Equitable Sharing Program 16.922 Direct 16.922 Total Department of Justice Total Expenditures Amount Provided to Subrecipients $ 1,028,471 $ 1,028,471 31,092 31,092 49,731 49,731 95,552 95,552 650,373 86,234 736,607 60,386 116,654 177,040 857,559 4,597 862,156 5,368 5,368 179 179 906 906 $ 2,987,102 $ - - - - - 56,911 - 56,911 - - 171 171 - 57,082 The accompanying notes are an integral part of this schedule. D-94 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Labor 17.502 Occupational Safety and Health Susan Harwood Training Grants 17.502 Direct 17.502 Total 17.504 Consultation Agreements 17.504 Direct 17.504 Total Department of Labor Total Expenditures Amount Provided to Subrecipients $ 144,522 $ - 144,522 - 1,290,630 - 1,290,630 - $ 1,435,152 $ - The accompanying notes are an integral part of this schedule. D-95 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of State 19.016 Iraq Assistance Programs 19.016 Pass-through from CRDF Global (67273) 19.016 Total 19.017 Environmental and Scientific Partnerships and Programs 19.017 Direct 19.017 Pass-through from National Academy of Sciences (67988) 19.017 19.017 Pass-through from University of Kentucky Research Foundation (69324) Pass-through from Civilian Research & Development Foundation (CRDF)/Arlington, VA (S-LMAQM-10-GR-090) 19.017 Total 19.021 Investing in People in The Middle East and North Africa 19.021 Pass-through from International Research & Exchanges Board (unknown) 19.021 Total 19.401 Academic Exchange Programs - Scholars 19.401 Pass-through from Institute of International Education/Washington, DC (ECA/A/S/S-13-05) 19.401 Total 19.700 General Department of State Assistance 19.700 Direct 19.700 Total 19.901 Export Control and Related Border Security 19.901 Direct 19.901 Total Department of State Total Expenditures Amount Provided to Subrecipients $ 224 $ - 224 - 169,772 - 53,696 - 42,565 - 7,950 - 273,983 - 188,577 - 188,577 - 29,208 - 29,208 - 91,875 - 91,875 - 376,182 - 376,182 - $ 960,049 $ - The accompanying notes are an integral part of this schedule. D-96 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Transportation 20.108 Aviation Research Grants 20.108 Direct 20.108 Total 20.109 Air Transportation Centers of Excellence 20.109 Direct 20.109 Pass-through from University of Maryland/College Park, MD (DTFAWA-11-D-00017) 20.109 Total 20.200 Highway Research and Development Program 20.200 Direct 20.200 Pass-through from The National Academies (DTFH61-08-H-000035) 20.200 Pass-through from The National Academies (HR 24-37/ SUB0000130) 20.200 Pass-through from University of Central Florida (unknown) 20.200 Pass-through from Florida State University (VA118-12-C-006) 20.200 Pass-through from University of Florida (DTRT12-G-UTCO4) 20.200 Pass-through from University of Florida (DTRT12-G-UTC04) 20.200 Total 20.205 Highway Planning and Construction 20.205 Pass-through from University of Nebraska/Lincoln, NE (SPR-PI (13) M321) 20.205 Total 20.215 Highway Training and Education 20.215 Direct 20.215 Total 20.313 Railroad Research and Development 20.313 Direct 20.313 Total 20.514 Public Transportation Research 20.514 Direct 20.514 Pass-through from The National Academies (DC-26-7306) 20.514 Total 20.701 University Transportation Centers Program 20.701 Direct 20.701 Total 20.761 Biobased Transportation Research 20.761 Pass-through from University of Tennessee (20271) 20.761 Total 20.762 Research Grants 20.762 Direct 20.762 Pass-through from The National Academies (DTFH61-13-H-000024) 20.762 Pass-through from The National Academies (HR 20-59(034)) 20.762 Pass-through from University of California/Davis, CA (DTRT13-G-UTC29) 20.762 Pass-through from University of Florida (DTRT12-G-UTC04) 20.762 Total Expenditures Amount Provided to Subrecipients $ 836,930 $ 836,930 1,442,024 (4,455) 1,437,569 27,168 74,383 32,102 302,190 588,954 97,916 128,235 1,250,948 12,884 12,884 18,426 18,426 342,215 342,215 1,217 141,299 142,516 1,890,669 1,890,669 169,032 169,032 439,685 14,960 142,485 162,357 51,557 811,044 - - 281,937 281,937 - - - - - 39,162 39,162 - The accompanying notes are an integral part of this schedule. D-97 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Department of Transportation 20.OFA Other Federal Assistance 20.OFA Pass-through from GSU Research and Service Foundation, Inc. (63828383) 20.OFA Total Department of Transportation Total Expenditures Amount Provided to Subrecipients $ 123,939 $ 123,939 $ 7,036,172 $ - 321,099 The accompanying notes are an integral part of this schedule. D-98 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Appalachian Regional Commission 23.011 Appalachian Research, Technical Assistance, and Demonstration Projects 23.011 Pass-through from East Tennessee State University (CO-12600-F-C10) 23.011 Total Appalachian Regional Commission Total Expenditures Amount Provided to Subrecipients $ 4,000 $ - 4,000 - $ 4,000 $ - The accompanying notes are an integral part of this schedule. D-99 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) General Services Administration 39.007 Sale of Federal Surplus Personal Property 39.007 Direct 39.007 Total General Services Administration Total Expenditures Amount Provided to Subrecipients $ 162,988 $ - 162,988 - $ 162,988 $ - The accompanying notes are an integral part of this schedule. D-100 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) National Aeronautics & Space Administration Expenditures Amount Provided to Subrecipients 43.001 Science 43.001 Direct $ 43.001 Pass-through from Arizona State University/Tempe, AZ (NNX13AQ09G) 43.001 Pass-through from Drexel University/Pittsburg, PA (NNA13AB02C) 43.001 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 43.001 Pass-through from Jackson State University (20353) 43.001 Pass-through from Jet Propulsion Laboratory (unknown) 43.001 Pass-through from Johns Hopkins Applied Physics Lab/Laurel, MD (NNN06AA01C) 43.001 Pass-through from Johns Hopkins Applied Physics Lab/Laurel, MD (NNX11A054G) 43.001 Pass-through from Purdue University/West Lafayette, IN (NNX13AP04G) 43.001 43.001 43.001 43.001 43.001 Pass-through from San Jose University/San Jose, CA (NNX12AB08A) Pass-through from Space Telescope Science Institute (unkown) Pass-through from University of Arizona/Tucson, AZ (1272218) Pass-through from University of Colorado/Denver, CO (NNX12AP51G) Pass-through from University of Texas at Austin (UTA12-00692) 43.001 43.001 43.001 Pass-through from Massachusetts Institute of Technology (MIT)/Cambridge, MA (NNX11AF17G) Pass-through from Honeywell International/Coons Rapid, MN (NNL13AAOOC) Pass-through from Jet Propulsion Laboratory/California Institute of Technology (NNN12AA01C) 43.001 Pass-through from Southwest Research Institute (NNM06AA75C) 43.001 Pass-through from California Institute of Technology (68126) 43.001 Pass-through from California Institute of Technology/Jet Prop Lab NASA (1458403) 43.001 Pass-through from Virginia Institute of Marine Science (20332) 43.001 Total 4,396,539 $ 22,075 90,703 886 24,035 18,756 14,255 113,062 6,657 57,859 109,310 23,124 151,223 14,704 171,489 170,615 4,360 44,899 20,842 16,952 3,578 5,475,923 442,205 - 17,434 - 102,122 - 561,761 43.002 Aeronautics 43.002 43.002 43.002 43.002 Direct Pass-through from CFD Research Corporation/Huntsville, AL (NNX11CB99C) Pass-through from Jacobs Sverdrup Advanced Systems Group/Ft. Walton Beach, FL (NNM12AA41C) Pass-through from LMI/McLean,VA (NNH08PQ74Z) 6,324,728 - 44,649 - 588,764 - 141,087 - 43.002 Pass-through from LMI/McLean,VA (NNH12336633Q) 310,908 - 43.002 Pass-through from Sensis Corporation/Campbell, CA (NND11AQ68C) 25,792 - 43.002 Pass-through from Seti Institute/Mountain View, CA (NNX12AJ33G) 29,305 - 43.002 Pass-through from Space Telescope Science Institute (NAS5-26555) 8,807 - 43.002 Pass-through from United Technologies/East Hartford, CT (NNC12CA36C) 96,047 - 43.002 43.002 43.002 43.002 43.002 Pass-through from NASA/Jet Propl Lab /Pasadena, CA (NNN12AA01C) Pass-through from Boeing Aerospace Company (NNL08AA16B-NNL11AAOO) Pass-through from University of Virginia/Charlottesville, VA (NNA10DE79C) Pass-through from Analytical Mechanics Associates, Inc./Hampton, VA (NNL12AA09C) Pass-through from Crown Consulting, Inc. (NNH13CH51Z) 90,296 - 73,935 - 6,215 - 15,000 - 214,556 - 43.002 Pass-through from Pratt & Whitney Aircraft (NNC10BA12B) 109,846 - 43.002 Pass-through from Jet Propulsion Laboratory/California Institute of Technology (unknown) 82,466 - 43.002 Total 8,162,401 - 43.003 Exploration 43.003 Direct 43.003 Pass-through from Center for the Advancement of Science in Space, CA (NNH11CD70A) 43.003 Total 326,051 - 177,637 - 503,688 - 43.008 Education 43.008 Direct 43.008 Total 420,161 - 420,161 - 43.009 Cross Agency Support 43.009 Direct 43.009 Total 549,750 - 549,750 - The accompanying notes are an integral part of this schedule. D-101 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) National Aeronautics & Space Administration 43.OFA Other Federal Assistance 43.OFA Direct 43.OFA Pass-through from AREA-I, Inc. (264000341) 43.OFA Pass-through from GSU Research and Service Foundation, Inc. (63828383) 43.OFA Pass-through from Jet Propulsion Laboratory (unknown) 43.OFA Pass-through from Rutgers University (20214) 43.OFA Pass-through from University of Southern Mississippi (20274) 43.OFA Total National Aeronautics & Space Administration Total Expenditures Amount Provided to Subrecipients $ 260,526 $ 132,841 5,106 2,231 42,160 24,637 467,501 $ 15,579,424 $ 15,638 - 2,081 - 17,720 579,481 The accompanying notes are an integral part of this schedule. D-102 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Institute of Museum and Library Services 45.312 National Leadership Grants 45.312 Direct 45.312 Pass-through from Zoo Atlanta (68368) 45.312 Total 45.313 Laura Bush 21st Century Librarian Program 45.313 Direct 45.313 Total Institute of Museum and Library Services Total Expenditures Amount Provided to Subrecipients $ 44,304 $ - 2 - 44,306 - 36,287 - 36,287 - $ 80,593 $ - The accompanying notes are an integral part of this schedule. D-103 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) National Endowment for the Arts 45.024 Promotion of the Arts Grants to Organizations and Individuals 45.024 Direct 45.024 Total National Endowment for the Arts Total Expenditures Amount Provided to Subrecipients $ 145,059 $ 145,059 $ 145,059 $ 36,229 36,229 36,229 The accompanying notes are an integral part of this schedule. D-104 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) National Endowment for the Humanities 45.163 Promotion of the Humanities Professional Development 45.163 Direct 45.163 Total National Endowment for the Humanities Total Expenditures Amount Provided to Subrecipients $ 87,690 $ - 87,690 - $ 87,690 $ - The accompanying notes are an integral part of this schedule. D-105 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Peace Corps 45.400 Peace Corps Global Health and PEPFAR Initiative Program 45.400 Direct 45.400 Total Peace Corps Total Expenditures Amount Provided to Subrecipients $ 12,119 $ - 12,119 - $ 12,119 $ - The accompanying notes are an integral part of this schedule. D-106 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) National Science Foundation Expenditures Amount Provided to Subrecipients 47.041 Engineering Grants 47.041 Direct $ 47.041 Pass-through from Arizona State University/Tempe, AZ (836046) 47.041 Pass-through from City College of New York/New York, NY (EFRI-1137172) 47.041 Pass-through from Clemson University (EFRI-1238097) 47.041 Pass-through from Clemson University (IIP-1312260) 47.041 Pass-through from Cornell University (335765) 47.041 Pass-through from Emory University (EFRI-1137229) 47.041 Pass-through from Georgia Regents Research Institute (96-666-8691) 47.041 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 47.041 Pass-through from Iowa State University/Ames, IA (DMS-1120597) 47.041 Pass-through from Morehouse College/Atlanta, GA (EEC-0310717) 47.041 Pass-through from Princeton University/Plainsboro, NJ (EFRI-1136913) 47.041 47.041 47.041 47.041 47.041 Pass-through from Raytheon/BBN System and Technologies/Cambridge, MA (CNS-1050190) Pass-through from Rochester Institute of Technology/Rochester, NY (CMMI-1231840) Pass-through from Texas A & M University/College Station, TX (EEC-1129525) Pass-through from UCLA/Los Angeles, CA (PHY-1229792) Pass-through from University of California Riverside/Riverside, CA (903894) 47.041 Pass-through from University of Minnesota/Minneapolis, MN (EEC-0540834) 47.041 Pass-through from University of Minnesota/Minneapolis, MN (EEC-1263346) 47.041 Pass-through from University of Southern California/Los Angeles, CA (CMMI-1265616) 47.041 Pass-through from University of Southern California/Los Angeles, CA (OCE-0939564) 47.041 Pass-through from Texas A & M University/Kingsville, TX (EEC-1042056) 47.041 Pass-through from University of Washington/Seattle, WA (CHE1156598AM001) 47.041 Pass-through from University of California Riverside/Riverside, CA (29252) 47.041 Pass-through from University of Texas at Austin/Austin, TX (OCI-1148125) 47.041 47.041 47.041 47.041 47.041 Pass-through from Opencell Technologies, Inc./Atlanta, GA (IIP-1321466) Pass-through from State University of NY at Stony Brook/Stony Brook, NY (CNS-0926190) Pass-through from Veraphotonics/San Jose, CA (IIP-1346278) Pass-through from Massachusetts Institute of Technology (MIT)/Cambridge, MA (DBET-0939511) Pass-through from State University of New York at Binghamton/Binghamton, NY (57724) 47.041 47.041 47.041 47.041 Pass-through from Alpzhi, Inc./Atlanta, GA (IIP-1315661) Pass-through from Pennsylvania State University/University Park, PA (TO# 14 - 3168M-GIT-T) Pass-through from Interactive Science In 3D, LLC (61665) Pass-through from Arizona State University/Tempe, AZ (20272) 47.041 Pass-through from Florida International University (20344) 47.041 Pass-through from Massachusetts Institute of Technology (MIT)/Cambridge, MA (68196) 47.041 Total 16,468,624 $ 57,003 173,938 87,200 543 1,660,601 224,470 94,989 61,013 18,029 1,084 135,422 17,818 83,802 12,441 14,131 26,462 641,398 4,439 34,241 3,785 (7,390) 8,018 157,375 1,022 33,655 8,928 30,228 1,400,536 (550) 36,119 39,372 30,417 24,376 6,520 98,502 21,688,561 192,496 - 192,496 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 47.049 Mathematical and Physical Sciences Direct Pass-through from Clemson University (20208) Pass-through from GSU Research and Service Foundation, Inc. (63828383) Pass-through from Hope College (unknown) Pass-through from Illinois Wesleyan University (unknown) Pass-through from Ohio University/Athens, OH (CHE-1230961) Pass-through from University of Florida (20220) Pass-through from University of Minnesota/Minneapolis, MN (DMR-0819885) Pass-through from Washington State University (20236) Pass-through from Wayne State University (20279) Pass-through from Emory University (CHE-1205646) Pass-through from Purdue University/West Lafayette, IN (1037992-CHE) Pass-through from University of Washington/Seattle, WA (CHE1156598AM001) 18,638,067 27,923 230,489 (494) 33,549 137,062 1,292 81,028 119,362 24,199 361,430 12,000 208 2,034,779 - 32,480 (461) 31,200 - The accompanying notes are an integral part of this schedule. D-107 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) National Science Foundation Expenditures Amount Provided to Subrecipients 47.049 Pass-through from University of Washington/Seattle, WA (DMR-0120967) 47.049 Pass-through from University of North Carolina/Chapel Hill, NC (DMR-1105147) 47.049 Pass-through from University of North Carolina/Chapel Hill, NC (DMS-1127914) 47.049 Pass-through from Kennesaw State University Research and Service Foundation (371535589) 47.049 Pass-through from Fullscalenano, Inc./Tallahassee, FL (1315350) 47.049 Total $ 24,896 $ 68,864 45,521 73,897 19,332 19,898,625 2,097,998 47.050 Geosciences 47.050 Direct 47.050 Pass-through from Duke University/Durham, NC (EAR-1331846) 47.050 Pass-through from Marine Biological Laboratory (67228) 47.050 Pass-through from Ohio State University (unknown) 47.050 Pass-through from Sea Grant Consortium (68764) 47.050 Pass-through from University of Colorado/Boulder, CO (ICER 1343811) 47.050 Pass-through from University of Minnesota (20225) 47.050 47.050 47.050 47.050 47.050 Pass-through from University of New Hampshire (20306) Pass-through from University of New Hampshire (unknown) Pass-through from University of New Hampshire/Durham, NH (EAR-1331841) Pass-through from University of Southern California/Los Angeles, CA (EAR-1033462) Pass-through from University of Minnesota/Minneapolis, MN (GEO-1231325) 47.050 Pass-through from University of Southern California/Marina Del Ray, CA (EAR-10333462) 47.050 Pass-through from University of Southern California (68139) 47.050 Pass-through from Consortium of University for Research in Earthquake Engineering/Richmond, CA (CMMI-0721399) 47.050 Pass-through from Duke University/Durham, NC (67922) 47.050 Pass-through from University of California/San Diego/La Jolla, CA (OCE-1026607) 47.050 Total 8,315,805 12,417 120,389 4,939 41,063 16,601 7,267 1,806 7,453 5,470 31,986 16,701 22,771 24,151 3,673 43,676 100,503 8,776,671 380,311 - 4,612 - 6,954 - 391,878 47.070 Computer and Information Science and Engineering 47.070 Direct 47.070 Pass-through from Carnegie Mellon Institute/Pittsburgh, PA (IIS-1111142) 47.070 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 47.070 Pass-through from Princeton University (67175) 47.070 Pass-through from Washington State University (unknown) 47.070 Pass-through from Pennsylvania State University/University Park, PA (T.O. #13 -3168M-GIT-) 47.070 Pass-through from University of California/San Diego/La Jolla, CA (CNS-1248117) 47.070 Total 17,725,753 20,211 9,988 23,809 6,594 40,553 93,870 17,920,778 588,706 - 6,152 - 594,858 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 47.074 Biological Sciences Direct Pass-through from Arizona State University/Tempe, AZ (EEC-0080012) Pass-through from Cornell University (67101) Pass-through from EngeniusMicro/Mableton, GA (IIP-1214896) Pass-through from Georgia Regents Research Institute (96-666-8691) Pass-through from GSU Research and Service Foundation, Inc. (63828383) Pass-through from Indiana University (20235) Pass-through from Iowa State University/Ames, IA (IOS-1257631) Pass-through from Montana State University/Bozeman, Montana (1342876) Pass-through from Pennsylvania State University (20269) Pass-through from Purdue University/West Lafayette, IN (unknown) Pass-through from Stanford University (67355) Pass-through from University of California (20218) Pass-through from University of Connecticut (20219) Pass-through from University of North Carolina at Charlotte (58-0791228) Pass-through from Washington State University (91-6001108) Pass-through from West Virginia University (55-0665758) Pass-through from University of California/Davis (20423) 15,642,296 376,737 72,303 6,257 387,783 97,417 250,214 35,429 6,110 119,002 29,378 5,100 36,565 161,143 5,062 10,011 3,561 30,374 4,162,758 - The accompanying notes are an integral part of this schedule. D-108 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) National Science Foundation 47.074 Pass-through from Kennesaw State University Research and Service Foundation (371535589) 47.074 Pass-through from Iowa State University/Ames, IA (20291) 47.074 Pass-through from Virginia Commonwealth University (20368) 47.074 Pass-through from Sila Nanotechnologies, Inc./Atlanta, GA (1228723) 47.074 Total 47.075 Social, Behavioral, and Economic Sciences 47.075 Direct 47.075 Pass-through from Arizona State University/Tempe, AZ (1262251) 47.075 Pass-through from Arizona State University/Tempe, AZ (SES-0937591) 47.075 Pass-through from Clark Atlanta University/Atlanta, GA (DMR 0934142) 47.075 Pass-through from New Mexico Highlands University/Las Vegas, NM (DMR-0934212) 47.075 Pass-through from Research Foundation of SUNY (unknown) 47.075 Pass-through from University of Arizona (20266) 47.075 Pass-through from Gallaudet University/Washington, DC (SBE-0541953) 47.075 Pass-through from Association for Institutional Research (68481) 47.075 Total 47.076 Education and Human Resources 47.076 Direct 47.076 Pass-through from Council of Graduate School & Peterson (68528) 47.076 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 47.076 Pass-through from Southern Polytechnic Applied Research Corporation (45-2222487) 47.076 Pass-through from University of Wisconsin/Madison, WI (DUE-1257496) 47.076 47.076 47.076 47.076 47.076 Pass-through from University Wisconsin/Madison, WI (20232) Pass-through from University of Pittsburgh/Pittsburgh, PA (DRL-0741685) Pass-through from University of Maryland/College Park (20223) Pass-through from Clark Atlanta University/Atlanta, GA (unknown) Pass-through from Clark Atlanta University/Atlanta, GA (unknown) 47.076 Pass-through from Stevens Institute of Technology (67283) 47.076 Pass-through from American Educational Research Association (68392) 47.076 Pass-through from Clark Atlanta University/Atlanta, GA (58-1825259) 47.076 Pass-through from San Diego State University Foundation (69098) 47.076 Total 47.078 Polar Programs 47.078 Direct 47.078 Pass-through from Purdue University (20213) 47.078 Pass-through from University of Wisconsin/Madison, WI (ANT-0937462) 47.078 Total 47.079 Office of International and Integrative Activities 47.079 Direct 47.079 Pass-through from American Association for Advancement of Science (53-0196568) 47.079 Pass-through from CRDF Global (67273) 47.079 Pass-through from University of Minnesota/Minneapolis, MN (OISE 1243535) 47.079 Pass-through from University of Nevada Las Vegas (29238) 47.079 Total 47.080 Office of Cyberinfrastructure 47.080 Direct 47.080 Pass-through from University of Illinois/Urbana, IL (CSA OCI-0725070) 47.080 Total Expenditures Amount Provided to Subrecipients $ 727,787 $ 250,998 13,023 48,233 18,314,783 4,162,758 1,758,417 32,147 281,381 90,077 88,931 20,242 10,162 77,155 4,483 2,362,995 408,943 - 18,887 10,162 437,992 10,656,226 (1,572) 603,706 46,053 10,603 117,732 940 20,322 44,953 10,549 932 18,797 25,859 31,531 11,586,631 391,691 - 5,850 - 44,103 9,968 - 451,612 506,935 2,810 33,910 543,655 5,924 - 5,924 590,390 - 716 - 9,586 - 166,000 - 110,149 - 876,841 - 2,535,258 7,311 2,542,569 187,498 - 187,498 The accompanying notes are an integral part of this schedule. D-109 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) National Science Foundation 47.081 Office of Experimental Program to Stimulate Competitive Research 47.081 Pass-through from University of Kentucky Research Foundation/Lexington, KY (EPS-0814194) 47.081 Total 47.082 ARRA - Trans-NSF Recovery Act Research Support 47.082 Direct 47.082 Pass-through from Drexel University/Pittsburg, PA (CNS-0960061) 47.082 Pass-through from University of Cincinnati (unknown) 47.082 Pass-through from University of Pennsylvania/Philadelphia, PA (EAR-0722476) 47.082 Pass-through from University of Texas-Pan American/Edinburg, TX (DBI-0934013) 47.082 Pass-through from University of Tennessee (OCI-0906324) 47.082 Pass-through from University of Illinois at Urbana-Champaign/Champaign, IL (20221) 47.082 Total 47.OFA Other Federal Assistance 47.OFA Pass-through from Stanford University (unknown) 47.OFA Total National Science Foundation Total Expenditures Amount Provided to Subrecipients $ 19,635 $ - 19,635 - 1,681,525 68,224 59,573 49,396 13,567 68,036 19,002 1,959,323 405,758 - 57,125 - 462,883 37,829 37,829 $ 106,528,896 $ 36,132 36,132 9,022,027 The accompanying notes are an integral part of this schedule. D-110 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Small Business Administration 59.037 Small Business Development Centers 59.037 Direct 59.037 Total 59.050 Prime Technical Assistance 59.050 Pass-through from Greenfield Advisors/Atlanta, GA (SB1341-11-SE-1446) 59.050 Total Small Business Administration Total Expenditures Amount Provided to Subrecipients $ 4,125,324 $ - 4,125,324 - 23,291 - 23,291 - $ 4,148,615 $ - The accompanying notes are an integral part of this schedule. D-111 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Veterans Affairs 64.008 Veterans Domiciliary Care 64.008 Direct 64.008 Total 64.009 Veterans Medical Care Benefits 64.009 Direct 64.009 Total 64.016 Veterans State Hospital Care 64.016 Direct 64.016 Total 64.018 Sharing Specialized Medical Resources 64.018 Direct 64.018 Total 64.115 Veterans Information and Assistance 64.115 Direct 64.115 Total 64.OFA Other Federal Assistance 64.OFA Direct 64.OFA Pass-through from Georgia Regents Research Institute (96-666-8691) 64.OFA Total Department of Veterans Affairs Total Expenditures Amount Provided to Subrecipients $ 389 $ - 389 - 56,004 - 56,004 - 38,595 - 38,595 - 7,922 - 7,922 - 17,671 - 17,671 - 173,367 33,288 206,655 173,367 - 173,367 $ 327,236 $ 173,367 The accompanying notes are an integral part of this schedule. D-112 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Environmental Protection Agency Expenditures Amount Provided to Subrecipients 66.001 Air Pollution Control Program Support 66.001 Pass-through from MACTEC, Inc. (60906) 66.001 Pass-through from AMEC, Inc. (61758) 66.001 Total $ 10,661 $ - 200 - 10,861 - 66.033 Ozone Transport Commission 66.033 Pass-through from Health Effects Institute/Cambridge, MA (CR-83467701) 66.033 Total 28,196 - 28,196 - 66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act 66.034 Pass-through from Health Effects Institute/Cambridge, MA (CR-83467701) 76,395 - 66.034 Pass-through from Southeastern States Air Resource Managers, Inc./Fore (XA-95411009/XA-96431) 335,522 - 66.034 Total 411,917 - 66.035 Community Action for a Renewed Environment (CARE) Program 66.035 Pass-through from SRA International, Inc. (61741) 66.035 Total 2,049 - 2,049 - 66.202 Congressionally Mandated Projects 66.202 Pass-through from The Consortium for Plant Biotech Research, Inc. (EM-83438801-1) 66.202 Pass-through from Consortium For Plant Biotech Research, Inc. (68714) 66.202 Total 6,888 - 192,627 - 199,515 - 66.439 Targeted Watersheds Grants 66.439 Direct 66.439 Total 150 - 150 - 66.509 Science To Achieve Results (STAR) Research Program 66.509 Direct 66.509 Pass-through from University of Wisconsin/Madison, WI (RD-83503901-0) 66.509 Pass-through from Emory University (RD83479901-01) 66.509 Pass-through from Emory University (RD-83479901-1) 66.509 Total 676,032 86,810 194,873 652,148 1,609,863 146,667 - 146,667 66.514 Science To Achieve Results (STAR) Fellowship Program 66.514 Direct 66.514 Total 18,711 - 18,711 - 66.516 P3 Award: National Student Design Competition for Sustainability 66.516 Direct 66.516 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 66.516 Total 38,682 - 29,126 - 67,808 - 66.708 Pollution Prevention Grants Program 66.708 Direct 66.708 Total 1,972 - 1,972 - 66.716 Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies 66.716 Direct 66.716 Total 21,488 - 21,488 - Environmental Protection Agency Total $ 2,372,530 $ 146,667 The accompanying notes are an integral part of this schedule. D-113 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Nuclear Regulatory Commission 77.006 U. S. Nuclear Regulatory Commission Nuclear Education Grant Program 77.006 Direct 77.006 Pass-through from M. Tuttle and Associates/Georgetown, ME (NRC-HQ-11-C-04-0041) 77.006 Total 77.008 U.S. Nuclear Regulatory Commission Scholarship and Fellowship Program 77.008 Direct 77.008 Total Nuclear Regulatory Commission Total Expenditures Amount Provided to Subrecipients $ 237,116 $ 6,740 243,856 3,840 3,840 $ 247,696 $ 17,773 - 17,773 - 17,773 The accompanying notes are an integral part of this schedule. D-114 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Energy Expenditures Amount Provided to Subrecipients 81.003 Granting of Patent Licenses 81.003 Direct 81.003 Pass-through from University of Chicago Argonne, LLC (68894) 81.003 Total $ 3,064,279 $ 152,823 3,217,102 20,576 - 20,576 81.036 Inventions and Innovations 81.036 Pass-through from Marine Biological Laboratory (67228) 81.036 Pass-through from UT-Battelle, LLC (67929) 81.036 Total 4,719 - 2,626,715 - 2,631,434 - 81.041 State Energy Program 81.041 Pass-through from UT-Battelle, LLC (67929) 81.041 Total 28,029 - 28,029 - 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 81.049 Office of Science Financial Assistance Program Direct Pass-through from Aerodyne Research Incorporated/Billerica, MA (DE-SC000602) Pass-through from Arizona State University/Tempe, AZ (ASU -DWS0684) Pass-through from Arizona State University/Tempe, AZ (DE-AR0000470) Pass-through from ChevronTexaco (SO 4523551) Pass-through from Georgia Regents Research Institute (96-666-8691) Pass-through from Idaho National Lab/Bea/Idaho Falls (DE-AC07-05ID14517) Pass-through from Kentucky State University (DE-SC0001412) Pass-through from LSU/Baton Rouge, LA (DE-SC0001058) Pass-through from Northwestern University/Evanston, IL (00127346/DE-AC07-05I) Pass-through from Oak Ridge National Lab (unknown) Pass-through from OG Technologies/Ann Arbor, MI (DE-SC0001570) Pass-through from Pacific NW National Lab (DE-AC05-76L01830) Pass-through from Phosphor Tech Corporation/Mableton, GA (FE-0004224) Pass-through from Project Performance Corp/McLean, VA (DE-DT0000016) Pass-through from Sandia National Labs (1208307) Pass-through from Siemens Power Generation/Alafaya Trail, Orlando, FL (DE-FC26-05NT42644) Pass-through from Southwest Research Institute (DE-FE0001057) Pass-through from Syracuse University/Syracuse, NY (DE-AC07-05-ID14517) Pass-through from Third Wave Systems/Minneapolis, MN (DE-EE0005762/000) Pass-through from University of Arizona/Tucson, AZ (DE-EE0005942) Pass-through from University of Minnesota/Minneapolis, MN (DE-SC0008688) Pass-through from University of Oklahoma (DE-SC0010715) Pass-through from University of South Carolina (102125) Pass-through from University of South Carolina (DE-SC0001061) Pass-through from University of Washington (20292) Pass-through from University of Wisconsin/Madison, WI (121074) Pass-through from University of Wisconsin/Madison, WI (DE-FG02-05ER15731) Pass-through from University of Wisconsin/Madison, WI (20232) Pass-through from Vanderbilt University/Nashville, TN (DE-FC01-06320753) Pass-through from Clemson University (DE-FE0004542) Pass-through from Florida State University (DE-FG02-07ER46451) Pass-through from Los Alamos National Lab/Los Alamos National Security (DE-AC52-06NA25396) Pass-through from Lawrence Berkeley National Lab/University of California (DE-AC02-05CH11231) Pass-through from Los Alamos National Lab/Los Alamos National Security (DE-AC52-06NA25496) Pass-through from University of Akron/Akron, OH (DE-SC0005364) Pass-through from University of Notre Dame/South Bend, IN (2013-MA-2383) Pass-through from Reservoir Labs, Inc. (DE-FG02-08ER85149) Pass-through from University of Florida (DE-FG02-03ER15484) Pass-through from Idaho State University/Pocatello, ID (TASK ORDER #00105 / ) 7,842,957 16,894 228,784 579 239,448 11,348 2,724,634 101,806 197,843 137,685 (148) 41,017 72,482 73,080 3,246 137,864 190,703 89,302 116,627 365,204 110,421 94,130 95,428 98,247 224,760 9,434 13,422 63,528 103,608 111,180 66,460 81,389 37,567 510,567 88,723 76,236 279,474 10,475 35,235 25,480 406,564 - (138) - - - - The accompanying notes are an integral part of this schedule. D-115 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Energy Expenditures Amount Provided to Subrecipients 81.049 Pass-through from Continuum Dynamics, Inc./Ewing, NJ (DE-SC0004403) $ 81.049 Pass-through from Ques Tek Innovations, LLC/Evanston, IL (unknown) 81.049 Pass-through from UT Battelle, LLC/Oak Ridge National Lab - TN (DE-AC05-00R22725) 81.049 Pass-through from UT Battelle, LLC/Oak Ridge National Lab - TN (DE-AC0500OR22725) 81.049 Pass-through from Ques Tek Innovations, LLC (DE-NR000031) 81.049 Pass-through from UT Battelle, LLC/Oak Ridge National Lab - TN (DE-AC05-00OR22725) 81.049 Pass-through from University of Tennessee (DE-SC0006662) 81.049 81.049 81.049 Pass-through from Varentec, Inc. / San Jose, CA (DE-AR0000229) Pass-through from Smart Wire Grid, Inc./San Francisco, CA (DE-AR0000233) Pass-through from National Renewable Energy Lab/Alliance for Sustain Energy, LLC. (DE-AC36-08GO28308) 81.049 Pass-through from Lawrence Livermore National Sec, LLC/Livermore, CA (DE-AC52-07NA27344) 81.049 Pass-through from Project Performance Company, LLC/McLean, VA (DE-EE0001024) 81.049 Pass-through from Lawrence Livermore National Sec, LLC/Livermore, CA (B606031) 81.049 Pass-through from Argonne National Lab/University of Chicago Argonne, LLC/Argonne, IL (DEAC02-06CH11357) 81.049 Pass-through from UT Battelle, LLC/Oak Ridge National Lab - TN (DE-AC05-00OR2275) 81.049 81.049 81.049 81.049 81.049 Pass-through from Sunedison, Inc. (DE-EE0005755) Pass-through from Bandgap Engineering, Inc./Woburn, MA (DE-EE0006043) Pass-through from Silicon Solar Solutions, LLC /Fayetteville, AR (DE-EE0006461) Pass-through from California Institute of Technology (68126) Pass-through from Pacific NW National Lab/Battelle Memorial Institute (DE-AC05-76RL01830) 81.049 Pass-through from Sandia National Labs/Sandia Corp. (DE-AC04-94AL85000) 81.049 Pass-through from Sandia National Labs/Sandia Corp. (1075167) 81.049 Pass-through from Sandia National Labs/Sandia Corp. (DE-AC04-94L85000) 81.049 Pass-through from Sandia National Labs/Sandia Corp. (1188989) 81.049 Pass-through from Sandia National Labs/Sandia Corp. (1155042) 81.049 81.049 81.049 81.049 81.049 Pass-through from Sandia National Labs/Sandia Corp. (1289810) Pass-through from Sandia National Labs/Sandia Corp. (DEAC0494L85000) Pass-through from Sandia National Labs/Sandia Corp. (1215701) Pass-through from Sila Nanotechnologies, Inc./Atlanta, GA (DE-AR-0000265) Pass-through from Sandia National Labs/Sandia Corp. (1400963) 81.049 ARRA - Office of Science Financial Assistance Program 81.049 Pass-through from Siemens/Orlando, FL (DE-FC26-05NT42644) 81.049 Pass-through from University of Arizona (DE-SC0001084) 81.049 Pass-through from University of Delaware/Newark, DE (DE SC0001004) 81.049 Pass-through from University of North Carolina (DE-SC0001011) 81.049 Pass-through from Oak Ridge National Lab/UT Battelle, LLC (DE-AC05-00OR22725) 81.049 Total 73,868 $ 47,506 87,974 86,308 53,916 1,289,018 141,281 494,567 54,157 172,509 12,206 95,807 55,582 23,262 114,472 42,515 9,999 116,909 4,509 61,196 44,438 55,578 15,006 43,733 1,595 115,567 137,896 2,386 292,487 235,655 222,610 709,061 42,523 135,119 10,116 19,828,450 - - - 406,425 81.079 Regional Biomass Energy Programs 81.079 Pass-through from South Dakota State University (20387) 81.079 Total 9,740 - 9,740 - 81.086 81.086 81.086 81.086 81.086 Conservation Research and Development Pass-through from Los Alamos National Security (61485) Pass-through from Savannah River Remediation, LLC (61750) ARRA - Conservation Research and Development Pass-through from GE Global Research (61394) 81.086 Pass-through from Eaton Corporation (DE-EE000911) 81.086 Total 21,522 - 37,296 - (728) - 37,880 - 95,970 - The accompanying notes are an integral part of this schedule. D-116 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Energy 81.087 Renewable Energy Research and Development 81.087 Direct 81.087 Pass-through from Arizona State University/Tempe, AZ (DE-EE0005996) 81.087 Pass-through from Bea/Idaho National Lab/Idaho Falls (DE-AC07-OID14517) 81.087 Pass-through from South Dakota State University (20387) 81.087 Pass-through from Stanford University/Stanford, CA (DE-EE0004946) 81.087 Pass-through from Texas A&M University (DE-EE0006112) 81.087 81.087 81.087 81.087 81.087 Pass-through from University of California/Davis (20423) Pass-through from Oak Ridge National Lab/Oak Ridge, TN (DE-AC05-00OR22725) Pass-through from Electric Power Research Institute (0856-1526) Pass-through from Consortium For Plant Biotech Research (68714) ARRA - Renewable Energy Research and Development 81.087 Pass-through from Colorado State University (DE-EE0002627) 81.087 Total 81.089 81.089 81.089 81.089 81.089 81.089 81.089 81.089 81.089 81.089 81.089 81.089 Fossil Energy Research and Development Direct Pass-through from GE Global Research/Niskayuna, NY (DE-FE000714) Pass-through from Texas Engineering Experiment Station-TAMU/College (DE-FE0013889) Pass-through from Unity Power Alliance/Worcester, MA (DE-FE-009478) Pass-through from University of Mississippi (20273) Pass-through from UT Battelle, LLC/Oak Ridge National Lab - TN (DE-AC05-00OR22725) Pass-through from Pennsylvania State University/University Park, PA (DE-NT0005054) Pass-through from Wastren Advantage, Inc./Lenoir City, TN (DE-EM0000323) Pass-through from UT Battelle, LLC/Oak Ridge National Lab - TN (DE-AC05-00OR2725) Pass-through from Savannah River Remediation, LLC (61750) Pass-through from Combustion Research and Flow Technology, Inc./Huntsville, AL (DE-SC0004465 MOD. 1) 81.089 Total 81.104 Environmental Remediation and Waste Processing and Disposal 81.104 Pass-through from Lawrence Livermore National Security, LLC/Livermore, CA (DE-AC52-07NA27344) 81.104 Pass-through from Savannah River Remediation, LLC (61750) 81.104 Total 81.112 Stewardship Science Grant Program 81.112 Pass-through from Lawrence Berkeley National Lab (20475) 81.112 Total 81.113 Defense Nuclear Nonproliferation Research 81.113 Direct 81.113 Total 81.119 State Energy Program Special Projects 81.119 Pass-through from Sandia National Laboratories (60965) 81.119 Total 81.121 Nuclear Energy Research, Development and Demonstration 81.121 Direct 81.121 Total Expenditures Amount Provided to Subrecipients $ 3,154,781 $ - 179,413 - 44,866 - 17,913 - 206,938 - 23,247 - 5,097 - 31,412 - 30,984 - 12,549 - (400) - 3,706,800 - 1,443,725 - 123,102 - 22,685 - 108,054 - 9,698 - 258,356 - 58,141 - 733 - 144,019 - 77,299 - 79,403 - 2,325,215 - 1,322 - 74,728 - 76,050 - 287,194 - 287,194 - 565,424 - 565,424 - 53,408 - 53,408 - 46,188 - 46,188 - The accompanying notes are an integral part of this schedule. D-117 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Energy Expenditures Amount Provided to Subrecipients 81.122 Electricity Delivery and Energy Reliability, Research, Development and Analysis 81.122 Direct $ 212,684 $ - 81.122 ARRA - Electricity Delivery and Energy Reliability, Research, Development and Analysis 81.122 Direct 116,629 - 81.122 Total 329,313 - 81.124 Predictive Science Academic Alliance Program 81.124 Pass-through from Sandia National Laboratories (60965) 81.124 Total 113,372 - 113,372 - 81.135 Advanced Research Projects Agency - Energy 81.135 Direct 3,971,043 - 81.135 Pass-through from Princeton University/Plainsboro, NJ (DE-AR0000400) 121,988 - 81.135 Pass-through from University of Minnesota/Minneapolis, MN (DE AR0000199) 28,689 - 81.135 ARRA - Advanced Research Projects Agency - Energy 81.135 Direct 1,060,830 - 81.135 Pass-through from Massachusetts Institute of Technology (MIT)/Cambridge, MA (DE-AR0000123) 51,448 - 81.135 Pass-through from North Carolina State University (20211) 301,590 - 81.135 Total 5,535,588 - 81.214 Environmental Monitoring/Cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis 81.214 Direct 256,386 - 81.214 Total 256,386 - 81.OFA Other Federal Assistance 81.OFA Direct 81.OFA Pass-through from GSU Research and Service Foundation, Inc. (63828383) 81.OFA Pass-through from Lawrence Berkeley National Laboratory (LBNL) 81.OFA Pass-through from Oak Ridge National Lab (unknown) 81.OFA ARRA - Other Federal Assistance 81.OFA Direct 81.OFA Total (10,524) 176 4,443 42,863 (9,705) 27,253 4,146 39,862 (9,056) 34,952 Department of Energy Total $ 39,132,916 $ 461,953 The accompanying notes are an integral part of this schedule. D-118 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Education 84.004 Civil Rights Training and Advisory Services 84.004 Pass-through from Clarke County School District (40092) 84.004 Total 84.010 Title I Grants to Local Educational Agencies 84.010 Pass-through from Clarke County School District (40092) 84.010 Pass-through from Wilkes County School District (41257) 84.010 Total 84.017 International Research and Studies 84.017 Direct 84.017 Total 84.021 Overseas Programs - Group Projects Abroad 84.021 Direct 84.021 Total 84.042 TRIO Student Support Services 84.042 Direct 84.042 Total 84.044 TRIO Talent Search 84.044 Direct 84.044 Total 84.047 TRIO Upward Bound 84.047 Direct 84.047 Total 84.116 Fund for the Improvement of Postsecondary Education 84.116 Direct 84.116 Pass-through from Florida A&M University (20315) 84.116 Pass-through from Michigan State University (20210) 84.116 Pass-through from National Commission on Teaching America (unknown) 84.116 Total 84.133 84.133 84.133 84.133 National Institute on Disability and Rehabilitation Research Direct Pass-through from Children's Healthcare of Atlanta (CHOA) Pass-through from XG Sciences/Lansing, MI (DE-SC0009225) 84.133 Total 84.200 Graduate Assistance in Areas of National Need 84.200 Direct 84.200 Total 84.217 TRIO McNair Post-Baccalaureate Achievement 84.217 Direct 84.217 Total 84.220 Centers for International Business Education 84.220 Direct 84.220 Total Expenditures Amount Provided to Subrecipients $ 3,118 $ 3,118 94,946 8,271 103,217 20,275 20,275 50,243 50,243 261,696 261,696 394,066 394,066 805,442 805,442 242,484 23,897 18,770 3,612 288,763 1,820,909 64,857 5,623 1,891,389 81,357 81,357 (1,037) (1,037) 333,754 333,754 - - - - - - 53,794 53,794 172,659 - 3,370 176,030 - - (1,020) (1,020) - The accompanying notes are an integral part of this schedule. D-119 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Education 84.234 Projects with Industry 84.234 Direct 84.234 Total 84.264 Rehabilitation Training Continuing Education 84.264 Pass-through from Syracuse University/Syracuse, NY (H264A080021) 84.264 Total 84.305 Education Research, Development and Dissemination 84.305 Direct 84.305 Pass-through from DeKalb County -DCSD (unknown) 84.305 Pass-through from Northwestern University (NWU) 84.305 Pass-through from University of Houston (UH) 84.305 Pass-through from Vanderbilt University (unknown) 84.305 Total 84.324 Research in Special Education 84.324 Direct 84.324 Pass-through from University of Kentucky (20222) 84.324 Pass-through from University of Oregon (unknown) 84.324 Total 84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities 84.325 Direct 84.325 Total 84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities 84.326 Direct 84.326 Total 84.327 Special Education Educational Technology Media, and Materials for Individuals with Disabilities 84.327 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 84.327 Total 84.335 ARRA - Child Care Access Means Parents in School 84.335 Direct 84.335 Total 84.336 Teacher Quality Partnership Grants 84.336 Direct 84.336 Total 84.350 Transition to Teaching 84.350 Direct 84.350 Total 84.365 English Language Acquisition State Grants 84.365 Direct 84.365 Total 84.366 Mathematics and Science Partnerships 84.366 Pass-through from Ohio State University/Columbus, OH (DRL-1252399) 84.366 Total Expenditures Amount Provided to Subrecipients $ 22,252 $ - 22,252 - 34,769 - 34,769 - 3,344,822 43,200 59,581 21,777 39,712 3,509,092 1,994,551 42,504 55,592 37,054 2,129,701 2,630,347 24,128 149,614 2,804,089 2,234,686 - 142,902 2,377,588 1,042,067 - 1,042,067 - 293,226 293,226 35,522 35,522 97,729 97,729 2,486,111 2,486,111 483,739 483,739 312,884 312,884 22,533 22,533 127,180 127,180 400 400 97,105 97,105 2,464,953 2,464,953 80,620 80,620 - - The accompanying notes are an integral part of this schedule. D-120 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Education 84.367 Improving Teacher Quality State Grants 84.367 Direct 84.367 Pass-through from National Writing Project (68636) 84.367 Pass-through from National Writing Project (unknown) 84.367 Total 84.371 Striving Readers 84.371 Pass-through from Clarke County School District (40092) 84.371 Total 84.388 ARRA - School Improvement Grants, Recovery Act 84.388 Pass-through from NCS Pearson, Inc. (61723) 84.388 Total 84.395 ARRA - State Fiscal Stabilization Fund (SFSF) - Race-to-the-Top Incentive Grants, Recovery Act 84.395 Pass-through from Clarke County School District (40092) 84.395 Pass-through from CF Foundation, Inc./Atlanta, Georgia (S395A10050) 84.395 Pass-through from Drew Charter School/Atlanta, GA (S395A100050) 84.395 Total 84.396 ARRA - State Fiscal Stabilization Fund (SFSF) - Investing in Innovation (i3) Fund, Recovery Act 84.396 Pass-through from Forsyth County Board of Education (40105) 84.396 Total Department of Education Total Expenditures Amount Provided to Subrecipients $ 1,688,580 $ - 41,763 - 558 547 1,730,901 547 31,817 - 31,817 - 389,120 - 389,120 - 358,903 - 69,134 - 171,102 - 599,139 - 175,134 175,134 $ 18,302,407 $ - 7,506,896 The accompanying notes are an integral part of this schedule. D-121 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) National Archives & Records Administration 89.003 National Historical Publications and Records Grants 89.003 Direct 89.003 Pass-through from Atlanta History Center (69336) 89.003 Pass-through from Atlanta-Fulton Public Library (41267) 89.003 Total National Archives & Records Administration Total Expenditures Amount Provided to Subrecipients $ 18,741 $ - 26,579 - 5,050 - 50,370 - $ 50,370 $ - The accompanying notes are an integral part of this schedule. D-122 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Expenditures Amount Provided to Subrecipients Research and Development Cluster (Continued) Election Assistance Commission 90.403 U.S. Election Assistance Commission Research Grants 90.403 Pass-through from Information Tech & Innovation Foundation (ITIF)/Washington (EAC110149B) $ 640,661 $ - 90.403 Total 640,661 - Election Assistance Commission Total $ 640,661 $ - The accompanying notes are an integral part of this schedule. D-123 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) United States Institute of Peace 91.003 91.003 Annual Senior Fellowship Competition 91.003 Direct 91.003 Total 91.004 Public Education for Peacebuilding Awards Program 91.004 Direct 91.004 Total United States Institute of Peace Total Expenditures Amount Provided to Subrecipients $ 2,037 $ - 2,037 - 213 213 213 213 $ 2,250 $ 213 The accompanying notes are an integral part of this schedule. D-124 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Health and Human Services Expenditures Amount Provided to Subrecipients 93.019 Technical Assistance and Provision for Foreign Hospitals and Health Organizations 93.019 Pass-through from Emory University (HHSN272201200031C) 93.019 Total $ 655,909 $ - 655,909 - 93.048 Special Programs for the Aging Title IV and Title II Discretionary Projects 93.048 Pass-through from University of California - Irvine (046705849 DUNS) 93.048 Total 7,565 - 7,565 - 93.053 Nutrition Services Incentive Program 93.053 Pass-through from Captozyme (61757) 93.053 Total 83,858 - 83,858 - 93.061 Innovations in Applied Public Health Research 93.061 Direct 93.061 Pass-through from Association of University Center on Disabilities (68667) 93.061 Total 18,894 827 19,721 17,629 - 17,629 93.065 Laboratory Leadership, Workforce Training and Management Development, Improving Public Health Laboratory Infrastructure 93.065 Direct 35,512 - 93.065 Total 35,512 - 93.067 Global AIDS 93.067 Pass-through from Emory University (67128) 93.067 Pass-through from Association of Public Health Labs/Silver Springs, MD (U2G/PS001799) 93.067 Total 165,635 - 801 - 166,436 - 93.068 Chronic Diseases: Research, Control, and Prevention 93.068 Pass-through from National Association of Chronic Disease (unknown) 93.068 Total 1 - 1 - 93.069 Public Health Emergency Preparedness 93.069 Direct 93.069 Total 107,726 - 107,726 - 93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research 93.077 Direct 93.077 Total 997,844 997,844 941,939 941,939 93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants 93.086 Pass-through from ICF Consulting Group, Inc. (61461) 93.086 Total 284,122 - 284,122 - 93.103 Food and Drug Administration Research 93.103 Direct 93.103 Pass-through from University of California/Davis (20423) 93.103 Total 2,110,865 72,684 2,183,549 44,413 13,755 58,167 93.110 Maternal and Child Health Federal Consolidated Programs 93.110 Direct 93.110 Pass-through from Association of Maternal & Child Health (unknown) 93.110 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 93.110 Total 622,780 13,229 10,736 646,745 614,326 13,229 - 627,556 The accompanying notes are an integral part of this schedule. D-125 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Health and Human Services Expenditures Amount Provided to Subrecipients 93.113 Environmental Health 93.113 Direct 93.113 Pass-through from Emory University (67128) 93.113 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.113 Pass-through from Medical University of S C (20305) 93.113 Pass-through from Tulane University (67370) 93.113 Pass-through from University of Miami Medical School/Miami, FL (5P01AG017211-14) 93.113 Pass-through from Emory University (1P30ES019776-01A1) 93.113 Pass-through from Emory University (5 PO1 ES016731-04) 93.113 Pass-through from Emory University (1R21ES022795-01A1) 93.113 Pass-through from Aruna Biomedical, Inc./Athens, GA (61459) 93.113 Pass-through from Fred Hutchinson Cancer Research Center (68954) 93.113 Total $ 10,211 $ 14,785 179,060 6,751 13,994 279,506 129,126 13,244 11,304 31,045 36,560 725,586 35,811 - 35,811 93.121 Oral Diseases and Disorders Research 93.121 Direct 93.121 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.121 Pass-through from State University of NY/Buffalo (20369) 93.121 Total 772,883 1,027,961 13,704 1,814,548 236,327 236,327 93.136 Injury Prevention and Control Research and State and Community Based Programs 93.136 Pass-through from Emory University (580566256) 93.136 Pass-through from Emory University (unknown) 93.136 Total 3,559 11,241 14,800 10,737 10,737 93.161 Health Program for Toxic Substances and Disease Registry 93.161 Direct 93.161 Pass-through from Axion Biosystems (1 R43 NS071894-01A1) 93.161 Pass-through from LSU/Baton Rouge, LA (2 R01 NS054281) 93.161 Pass-through from Emory University (1 RO1 CA1132065-01A2) 93.161 Pass-through from Opencell Technologies, Inc./Atlanta, GA (2R44RR025713-02) 93.161 Pass-through from Premitec, Inc. (2R42NS055430-02) 93.161 Pass-through from RTI International / Research Triangle Park, NC (HHSA290201000024I) 93.161 Total 350,022 - 26,568 - 168,195 - 883 - 4,795 - 23,906 - 7,736 - 582,105 - 93.172 Human Genome Research 93.172 Pass-through from Advanced Materials Technology (61704) 93.172 Pass-through from Cold Spring Harbor Laboratory (68722) 93.172 Total 7,327 - 74,947 - 82,274 - 93.173 Research Related to Deafness and Communication Disorders 93.173 Direct 93.173 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.173 Pass-through from University of Utah (unknown) 93.173 Pass-through from Emory University (3 R01 DC008343-06A1S) 93.173 Pass-through from Emory University (5 R01 DC005017-07) 93.173 Pass-through from Emory University (3 R01 DC008343-07) 93.173 Total 1,342,524 179,975 14,978 100,971 16,382 1,002 1,655,832 1,014,707 - 13,976 - 1,028,683 93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects 93.185 Pass-through from University of Calgary (70051) 23,230 - 93.185 Total 23,230 - 93.191 Graduate Psychology Education Program and Patient Navigator and Chronic Disease Prevention 93.191 Direct 93.191 Total 45,364 45,364 44,633 44,633 The accompanying notes are an integral part of this schedule. D-126 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Health and Human Services 93.206 Human Health Studies Applied Research and Development 93.206 Direct 93.206 Pass-through from New England Research Institute/Watertown, MA (U10-HL068270) 93.206 Pass-through from University of Pennsylvania (1R01HL113216-01A1) 93.206 Pass-through from University of Washington/Seattle, WA (5P01GM099568-02) 93.206 Pass-through from Artificial Cell Technologies, Inc./New Haven, CT (1R43AI109811-01) 93.206 Pass-through from Capsule Technologies, Inc./San Diego, Ca (1R43GM103113-01) 93.206 Total 93.213 Research and Training in Complementary and Alternative Medicine 93.213 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.213 Pass-through from Texas Tech University Health Science Center (20473) 93.213 Total 93.226 93.226 93.226 93.226 93.226 Research on Healthcare Costs, Quality and Outcomes Direct Pass-through from GSU Research and Service Foundation, Inc. (63828383) Pass-through from Shepherd Center (68529) Pass-through from Emory University (1 R21HS021797-01) 93.226 Pass-through from Arizona State University/Tempe, AZ (unknown) 93.226 Total 93.231 Epidemiology Cooperative Agreements 93.231 Pass-through from University of Minnesota (20225) 93.231 Total 93.242 Mental Health Research Grants 93.242 Direct 93.242 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.242 Pass-through from Jeevan Biosciences (unknown) 93.242 Pass-through from Northwestern University (NWU) 93.242 Pass-through from RTI International (RTI) 93.242 Pass-through from University of California, San Francisco (UCSF) 93.242 Pass-through from University of Iowa (20251) 93.242 Pass-through from University of Wisconsin/Madison, WI (unknown) 93.242 Pass-through from Yale University (68116) 93.242 Pass-through from Emory University (1R01MH100467-01) 93.242 Pass-through from Emory University (1 R01 MH092902-01A2) 93.242 Pass-through from Emory University (2 UL1 TR000454-06) 93.242 Pass-through from Emory University (1 R21 MH097187-01A1) 93.242 Pass-through from Interactive Science In 3D, LLC (61665) 93.242 Pass-through from Columbia University/New York, NY (68698) 93.242 Pass-through from University of Illinois at Urbana-Champaign/Champaign, IL (20221) 93.242 ARRA - Mental Health Research Grants 93.242 Pass-through from Emory University (unknown) 93.242 Total 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance 93.243 Direct 93.243 93.243 93.243 Pass-through from Early County Literacy Task Force (unknown) Pass-through from Mercer University (unknown) Pass-through from Substance Abuse and Mental Health (unknown) 93.243 Total 93.257 Grants for Education, Prevention, and Early Detection of Radiogenic Cancers and Diseases 93.257 Direct 93.257 Total Expenditures Amount Provided to Subrecipients $ 20,498 $ - 92,884 - 186,138 - 28,242 - 5,127 - 45,177 - 378,066 - 1,537 - 57,316 - 58,853 - (1,552) 6,334 26,776 58,939 7,930 98,427 7,371 7,371 559,214 - 559,214 - 3,340,907 1,041,530 54 14,927 32,085 25,009 76,204 14,344 25,129 133,319 39,920 10,939 38,240 43,474 22,849 13,375 26,939 4,899,244 2,242,400 52,221 37 13,875 32,085 23,887 13,333 - 25,731 2,403,569 10,920 38,956 720 38,956 89,552 38,956 38,956 77,911 60,289 - 60,289 - The accompanying notes are an integral part of this schedule. D-127 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Health and Human Services 93.262 Occupational Safety and Health Program 93.262 Direct 93.262 Pass-through from University of South Florida (20294) 93.262 Pass-through from University of Kentucky Research Foundation (69324) 93.262 Pass-through from Research Foundation State University New York (69125) 93.262 Total 93.269 Complex Humanitarian Emergency and War-Related Injury Public Health Activities 93.269 Direct 93.269 Total 93.273 Alcohol Research Programs 93.273 Direct 93.273 Pass-through from Emory University (67128) 93.273 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.273 Pass-through from University of Southern California (68139) 93.273 Total 93.279 Drug Abuse and Addiction Research Programs 93.279 Direct 93.279 Pass-through from Emory University (67128) 93.279 Pass-through from Emory University (unknown) 93.279 Pass-through from Family Health International (unknown) 93.279 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.279 Pass-through from University of Connecticut (20219) 93.279 Pass-through from University of Houston (20276) 93.279 Pass-through from University of South Florida (20294) 93.279 Pass-through from University of Chicago Medical Center (67102) 93.279 Pass-through from University of California/San Diego/La Jolla, CA (5U19DA026838-08) 93.279 Total 93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance 93.283 Direct 93.283 Pass-through from Georgia Center for Oncology Research and Education (unknown) 93.283 Pass-through from University of South Carolina/Columbia, SC (5U01DD001007-02) 93.283 Total 93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health 93.286 Direct 93.286 Pass-through from Drexel University/Pittsburg, PA (R01EB012855) 93.286 Pass-through from Emory University (67128) 93.286 Pass-through from University of Oregon (unknown) 93.286 Pass-through from University of Pennsylvania (20240) 93.286 Pass-through from Cornell University (2R01EB016407-09A1) 93.286 Pass-through from Emory University (1R21EB016662-01A1) 93.286 Pass-through from Auburn University/Auburn, Alabama (20288) 93.286 Total 93.307 Minority Health and Health Disparities Research 93.307 Direct 93.307 Pass-through from Florida State University (20278) 93.307 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.307 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 93.307 Pass-through from Spectrum Unlimited (unknown) 93.307 Pass-through from Texas A&M University (20253) 93.307 Total Expenditures Amount Provided to Subrecipients $ 48,442 $ - 8,697 - 8,334 - 6,941 - 72,414 - 9,341 - 9,341 - 2,883,451 62,199 13,519 16,290 2,975,459 603,556 - 1,890 - 605,446 3,506,266 145,177 9,889 168,703 285,231 128,229 8,014 34,947 15,488 470,018 4,771,962 473,526 - 9,227 157,528 640,281 33,235 44,042 1,935 79,212 44,042 44,042 3,462,128 64,899 458,885 2,587 29,527 43,378 54,324 158,460 4,274,188 344,587 - 2,406 - 346,992 2,920,364 39,862 1,044 629,881 22,770 149,414 3,763,335 838,969 - 152,045 21,503 - 1,012,517 The accompanying notes are an integral part of this schedule. D-128 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Health and Human Services Expenditures Amount Provided to Subrecipients 93.310 Trans-NIH Research Support 93.310 Direct $ 2,693,627 $ - 93.310 Pass-through from Georgia Regents Research Institute (96-666-8691) 17,053 - 93.310 Pass-through from University of California at San Francisco/San Francisco, CA (DP2 OD008479) 39,982 - 93.310 Pass-through from University of Florida (20220) 71,463 - 93.310 Pass-through from Emory University (5 R01CA163256-03) 250,845 - 93.310 Pass-through from Emory University (1DP7OD018424-01) 35,895 - 93.310 Pass-through from University of Texas at Austin/Austin, TX (1R01GM095638-01) 127,211 - 93.310 Total 3,236,076 - 93.316 Public Health Preparedness and Response Science, Research, and Practice 93.316 Pass-through from Oak Ridge Institute of Science & Education/Oak Ridge, TN (unknown) 93.316 Total 9,060 - 9,060 - 93.350 National Center for Advancing Translational Sciences 93.350 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.350 Pass-through from Emory University (2 UL1 TR000454-06) 93.350 Pass-through from Emory University (UL1TR000454-07REV) 93.350 Total 6,137 - 258,637 - 28,087 - 292,861 - 93.351 Research Infrastructure Programs 93.351 Direct 93.351 Pass-through from Interactive Science In 3D, LLC (61665) 93.351 Total 568,174 9,623 577,797 127,717 - 127,717 93.359 ARRA - Nurse Education, Practice Quality and Retention Grants 93.359 Direct 93.359 Total (1,163) (1,163) (1,144) (1,144) 93.361 Nursing Research 93.361 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.361 Total 64,418 - 64,418 - 93.389 National Center for Research Resources 93.389 Direct 93.389 Pass-through from Cornell University (5 R01 RR020115-08) 93.389 Pass-through from Emory University (5 UL1 RR025008-03) 93.389 Pass-through from University of California/San Diego (20421) 93.389 Total 898,642 (25) 170 92,324 991,111 2,221 - 2,221 93.393 Cancer Cause and Prevention Research 93.393 Direct 93.393 Pass-through from Georgetown University (68114) 93.393 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.393 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 93.393 Pass-through from University of Washington (20292) 93.393 Pass-through from Wake Forest University (unknown) 93.393 Total 233,627 90,135 481,468 178,418 14,967 26,469 1,025,084 61,184 - 3,381 46,997 24,697 136,258 The accompanying notes are an integral part of this schedule. D-129 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Health and Human Services 93.394 Cancer Detection and Diagnosis Research 93.394 Direct 93.394 Pass-through from Brown University (68096) 93.394 Pass-through from Emory University (67128) 93.394 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.394 Pass-through from Provia Biologics (unknown) 93.394 Pass-through from Rice University/Houston, Texas (R01CA103830) 93.394 Pass-through from University of Pennsylvania (20240) 93.394 Pass-through from Van Andel Research Institute (67118) 93.394 Pass-through from Emory University (1U01CA151802-01) 93.394 Pass-through from Emory University (1U01CA151810-01) 93.394 Pass-through from Emory University (1 R01 CA163746-01) 93.394 Total 93.395 Cancer Treatment Research 93.395 Direct 93.395 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.395 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 93.395 Pass-through from Michigan State University/East Lansing, MI (R01CA149451) 93.395 Total 93.396 Cancer Biology Research 93.396 Direct 93.396 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.396 93.396 93.396 Pass-through from GSU Research and Service Foundation, Inc. (63828383) Pass-through from Vanderbilt University (unknown) Pass-through from Emory University (5R01CA127119-05) 93.396 Total 93.397 Cancer Centers Support Grants 93.397 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.397 Total 93.398 Cancer Research Manpower 93.398 Direct 93.398 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.398 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 93.398 Total 93.399 Cancer Control 93.399 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.399 Pass-through from Emory University (5 P50 CA128301-05) 93.399 Total 93.500 Pregnancy Assistance Fund Program 93.500 Pass-through from Indiana University (20235) 93.500 Total 93.511 Affordable Care Act (ACA) Grants to States for Health Insurance Premium Review 93.511 Pass-through from National Council On Aging (67138) 93.511 Total 93.516 Affordable Care Act (ACA) Public Health Training Centers Program 93.516 Direct 93.516 Total Expenditures Amount Provided to Subrecipients $ 921,370 $ 19,591 56,251 148,530 58,248 34,011 38,549 10,976 111,682 23,679 (5,313) 1,417,574 1,742,635 1,839,230 42,562 224,655 3,849,082 426,136 707,253 34,390 156,495 3,234 1,327,508 47,196 47,196 177,954 187,067 105,255 470,276 414,876 9,909 424,785 16,472 16,472 33,403 33,403 340,639 340,639 139,087 - 54,349 - 193,436 325,133 71,725 - 396,858 248,247 (10,954) 145,593 382,886 - - 22,424 - 22,424 - - - The accompanying notes are an integral part of this schedule. D-130 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Health and Human Services Expenditures Amount Provided to Subrecipients 93.524 The Affordable Care Act (ACA): Capacity Building Assistance to Strengthen Public Health Infrastructure and Performance 93.524 Pass-through from National Network of Public Health (unknown) 93.524 Total $ 75,517 $ 73,758 75,517 73,758 93.556 Promoting Safe and Stable Families 93.556 Pass-through from MDRC (67095) 93.556 Total 83,296 - 83,296 - 93.558 Temporary Assistance for Needy Families 93.558 Pass-through from Empowered Youth Programs, Inc. (67209) 93.558 Total 1,709 - 1,709 - 93.600 Head Start 93.600 Direct 93.600 Total 2,555 - 2,555 - 93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service 93.632 Direct 93.632 Total 617,543 617,543 88,738 88,738 93.648 Child Welfare Research Training or Demonstration 93.648 Pass-through from University of Missouri (20226) 93.648 Total 32,860 - 32,860 - 93.701 ARRA - Trans-NIH Recovery Act Research Support 93.701 Direct 93.701 Pass-through from Emory University (EMU) 93.701 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.701 Pass-through from National Center for Research (NCR) 93.701 Pass-through from Emory University (5 RC2 CA148265-02) 93.701 Total 951,237 77,858 103,913 56,692 9,432 1,199,132 191,777 74,365 52,897 - 319,039 93.723 ARRA - Prevention and Wellness-State, Territories and Pacific Islands 93.723 Direct 93.723 Pass-through from Research Triangle Institute (unknown) 93.723 Total 24,055 39,450 63,505 22,381 37,806 60,187 93.750 PPHF 2013 - Cooperative Agreement to Support Navigators in Federally-facilitated and State Partnership Exchanges 93.750 Direct 93.750 Total 1,128,282 - 1,128,282 - 93.762 A Comprehensive Approach to Good Health and Wellness in Indian County Financed solely by Prevention and Public Health 93.762 Direct 75,760 - 93.762 Total 75,760 - 93.767 Children's Health Insurance Program 93.767 Pass-through from Md. Depart of Health and Mental Hygiene (MD1) 93.767 Total 753,926 753,926 581,714 581,714 93.768 Medicaid Infrastructure Grants To Support the Competitive Employment of People with Disabilities 93.768 Direct 2,939 - 93.768 Total 2,939 - The accompanying notes are an integral part of this schedule. D-131 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Health and Human Services 93.837 Cardiovascular Diseases Research 93.837 Direct 93.837 Pass-through from Emory University (1R01HL119798-01) 93.837 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.837 Pass-through from Kent State University (20281) 93.837 Pass-through from Medical College of Wisconsin (68974) 93.837 Pass-through from Oregon Health & Science University/Portland, OR (R01GL095474) 93.837 93.837 93.837 93.837 93.837 Pass-through from Rochester Institute of Technology/Rochester, NY (7R01HL089271-06) Pass-through from University of Pittsburgh (67387) Pass-through from University of South Carolina (20243) Pass-through from University of Texas at Austin (1R01HL119297-01) Pass-through from Emory University (1 RO1 HL090601-01A2) 93.837 Pass-through from Emory University (5 P01 HL095070-05) 93.837 Pass-through from Cornell University (5R01HL08927-04) 93.837 Pass-through from Emory University (1U01HL117721-01) 93.837 Pass-through from Emory University (1 R01HL094527-01A2) 93.837 Pass-through from Emory University (SP20HL113451-02) 93.837 93.837 93.837 93.837 93.837 Pass-through from Emory University (1U54HL112309-01) Pass-through from Emory University (1R21HL118454-01) Pass-through from Emory University (2 R01 HL070531) Pass-through from Emory University (AID-0AA-F-13-000004) Pass-through from University of Maine/Orono, ME (R01HL092926-01A2) 93.837 Pass-through from University of Louisville Research Foundation (69236) 93.837 Pass-through from UT Battelle, LLC/Oak Ridge National Lab - TN (DE-AC05-00OR22725) 93.837 Total 93.838 Lung Diseases Research 93.838 Direct 93.838 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.838 Pass-through from Johns Hopkins University (68079) 93.838 Total 93.839 Blood Diseases and Resources Research 93.839 Direct 93.839 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.839 Total 93.846 Arthritis, Musculoskeletal and Skin Diseases Research 93.846 Direct 93.846 Pass-through from Baylor College of Medicine (unknown) 93.846 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.846 Pass-through from University of Washington (20292) 93.846 Pass-through from Virginia Commonwealth University/Richmond, VA (7RO1AR052102-07) 93.846 Pass-through from Aptima/Woburn, MA (11R43TR000474-01A1) 93.846 Total Expenditures Amount Provided to Subrecipients $ 7,699,690 $ 157,972 7,869,869 (119) 426,371 15,384 70,745 55,522 72,536 215,677 99,291 39,202 7,996 38,240 10,268 128,937 99,664 34,098 10,054 49,377 285,495 9,682 16,288 17,412,239 392,032 - 804,307 - 1,196,339 32,767 3,171,264 323,102 3,527,133 241,024 241,024 488,015 - 1,116,762 (18) 1,604,777 (18) 2,011,340 50,345 126,279 2,360 153,000 1,436 2,344,760 46,974 11,672 58,646 The accompanying notes are an integral part of this schedule. D-132 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Health and Human Services 93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research 93.847 Direct 93.847 Pass-through from Abeome, Inc. (61312) 93.847 Pass-through from Columbia University/New York, NY (1 R01 DK090372-01) 93.847 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.847 Pass-through from New York University (29241) 93.847 Pass-through from Pennsylvania State University (20269) 93.847 93.847 93.847 93.847 93.847 Pass-through from University of Alabama (20216) Pass-through from University of Cincinnati (UC) Pass-through from University of Texas /Austin (20231) Pass-through from Emory University (2 R01 DK056481-07A2) Pass-through from Emory University (3R01 NS078095-02) 93.847 Pass-through from Emory University (1 DP3 DK094346-01) 93.847 Pass-through from University of California/San Diego/La Jolla, CA (2 U54 GM069338-06) 93.847 Total 93.848 Digestive Diseases and Nutrition Research 93.848 Direct 93.848 Total 93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders 93.853 Direct 93.853 Pass-through from Emory University (unknown) 93.853 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.853 93.853 93.853 93.853 93.853 Pass-through from GSU Research and Service Foundation, Inc. (63828383) Pass-through from UCLA/Los Angeles, CA (1 R01 NS079691-01 RE) Pass-through from University of Mississippi (20273) Pass-through from Emory University (1 R01 NS079268-01) Pass-through from Emory University (1R01NS084844-01-A1) 93.853 Pass-through from Emory University (UWA NIH PRIME) 93.853 Pass-through from Emory University (1R01NS079268-01) 93.853 Pass-through from Aruna Biomedical, Inc./Athens, GA (1R43NS080407-01) 93.853 Pass-through from Arizona State University/Tempe, AZ (20272) 93.853 Total 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 93.855 Allergy, Immunology and Transplantation Research Direct Pass-through from Emory University (5 R01 AL101047-02REV) Pass-through from Emory University (67128) Pass-through from Emory University (unknown) Pass-through from Georgia Regents Research Institute (96-666-8691) Pass-through from GSU Research and Service Foundation, Inc. (63828383) Pass-through from Thomas Jefferson University (68447) Pass-through from Trellis Bioscience (unknown) Pass-through from University of Arizona (20266) Pass-through from University of Cincinnati - UCSD (unknown) Pass-through from University of North Carolina - Chapel (unknown) Pass-through from University of North Carolina (unknown) Pass-through from University of South Florida (20294) Pass-through from University of Texas /Houston (20481) Pass-through from Emory University (1 R01 A1093406-01) Pass-through from Emory University (2 U19 AI057266-06) Pass-through from Emory University (4U19AI090023-02) Pass-through from University of Alabama At Birmingham (20317) Pass-through from Pathens, Inc. (61718) Pass-through from Iowa State University/Ames, IA (20291) Expenditures Amount Provided to Subrecipients $ 3,278,824 $ 40,227 69,857 8,136,139 76,467 8,618 49,691 10,966 49,788 28,222 27,314 58,028 171,018 12,005,159 1,157,317 - 2,853,916 - 10,232 - 4,021,464 431,873 431,873 383,728 383,728 4,064,608 187,343 3,406,376 87,710 32,319 14,965 19,393 41,075 69,719 21,355 150,626 7,720 8,103,209 1,088,737 172,980 131,833 - 1,393,550 14,449,829 169,156 9,763 22,147 4,237,961 85,515 322,353 6,468 36,904 199,732 (2,890) 117,798 64,798 34,842 163,457 109,383 81,058 176,485 150,465 39,330 4,146,191 - 20,586 2,311,361 6,035 186,360 (2,697) 109,551 - The accompanying notes are an integral part of this schedule. D-133 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Health and Human Services 93.855 Pass-through from St Jude Children's Research Hospital (67512) 93.855 Pass-through from Trellis Bioscience, LLC (61662) 93.855 Pass-through from Institute Rare & Neglected Disease (67223) 93.855 Pass-through from Artificial Cell Technologies, Inc./New Haven, CT (61667) 93.855 Pass-through from Caucaseco Scientific Research Center (70419) 93.855 Total 93.856 Microbiology and Infectious Diseases Research 93.856 Direct 93.856 Pass-through from Emory University (67128) 93.856 Pass-through from Radiation Effects Research Foundation (79025) 93.856 Total 93.859 Biomedical Research and Research Training 93.859 93.859 93.859 93.859 93.859 Direct Pass-through from American Society for Cell Biology (396054285) Pass-through from Emory University (67128) Pass-through from Georgia Regents Research Institute (96-666-8691) Pass-through from Medical University of South Carolina (2 R01 GM063265-05A1) 93.859 Pass-through from Rutgers University (20214) 93.859 Pass-through from University of Pennsylvania (20240) 93.859 Pass-through from University of Washington (1P01GM099568-01) 93.859 Pass-through from Emory University (1RO1GM09394-01A1) 93.859 Pass-through from University of Washington/Seattle, WA (3 P01 GM099568-0252) 93.859 93.859 93.859 93.859 93.859 Pass-through from University of Illinois/Urbana, Illinois (5R01 GM067887-10) Pass-through from University of Washington/Seattle, WA (5PO1GM099568-02) Pass-through from University of Washington/Seattle, WA (5 P01 GM099568-02) Pass-through from Kennesaw State University Research and Service Foundation (371535589) Pass-through from Protein Metrics, Inc. (61746) 93.859 Pass-through from California Institute of Technology/Pasadena, CA (R01GM101425A) 93.859 Pass-through from Rensselaer Polytechnic Institute (68780) 93.859 Pass-through from Glycosensors & Diagnostics, LLC (61616) 93.859 Pass-through from State University of NY at Stony Brook/Stony Brook, NY (5R01 GM06326512) 93.859 Total 93.865 Child Health and Human Development Extramural Research 93.865 Direct 93.865 Pass-through from Emory University (2P01HD032571-16) 93.865 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.865 Pass-through from University of Connecticut (UCON) 93.865 Pass-through from University of Rochester (20312) 93.865 Pass-through from Emory University (2 RO1 HD046922-06A2) 93.865 Pass-through from Emory University (2 P01 HD032571-16) 93.865 Pass-through from University of Alabama/Tuscaloosa, AL (1R01HD075493) 93.865 Total 93.866 Aging Research 93.866 Direct 93.866 Pass-through from Emory University (67128) 93.866 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.866 Pass-through from Michigan Center for Urban African (unknown) 93.866 Pass-through from University of Minnesota (unknown) 93.866 Pass-through from Virginia Commonwealth University (20368) 93.866 Total Expenditures Amount Provided to Subrecipients $ 60,408 $ 72,249 100,829 45,985 24,621 20,778,646 6,777,386 7,888 1,739,438 277,283 2,024,609 165,775 165,775 17,396,435 1,287 99,956 717,341 (6,988) 136,098 49,403 (40,821) 60,191 9,322 55,713 14,805 327,546 209,632 31,587 39,355 22,865 189,478 58,513 19,371,718 1,401,313 - 1,401,313 4,767,669 222,462 660,094 187,780 58,320 61,970 189,807 13,864 6,161,966 2,680,093 - 93,070 174,809 2,947,972 1,028,637 (1,974) 1,800,502 22,604 12,734 63,915 2,926,418 16,893 - 21,010 11,882 49,785 The accompanying notes are an integral part of this schedule. D-134 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Health and Human Services Expenditures Amount Provided to Subrecipients 93.867 Vision Research 93.867 Direct 93.867 Pass-through from Georgia Regents Research Institute (96-666-8691) 93.867 Pass-through from University of California/Berkley, CA (1 R01 EY019965-01) 93.867 Pass-through from University of Colorado (1R01EY022097-01A1) 93.867 Pass-through from Emory University (5 U01 HL 080711-05) 93.867 Pass-through from University of Pittsburg/Pittsburg, PA (5R01EY013178-13) 93.867 Pass-through from Massachusetts Institute of Technology (MIT)/Cambridge, MA (1 R01 EY023173-01) 93.867 Pass-through from Case Western Reserve University/Cleveland, OH (68434) 93.867 Total $ 3,751,474 $ 2,860,624 100,901 169,854 (2,019) 63,031 143,728 (76) 7,087,517 8,796 - 8,796 93.879 Medical Library Assistance 93.879 Pass-through from University of Florida (20220) 93.879 Total 41,692 - 41,692 - 93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Program 93.912 Pass-through from GSU Research and Service Foundation, Inc. (63828383) 44,418 - 93.912 Total 44,418 - 93.924 Ryan White HIV/AIDS Dental Reimbursement and Community Based Dental Partnership Grants 93.924 Pass-through from Fulton County Human Services (6600) 93.924 Total 632 - 632 - 93.928 Special Projects of National Significance 93.928 Direct 93.928 Total 14,350 - 14,350 - 93.938 Cooperative Agreements to Support Comprehensive School Health Programs to Prevent the Spread of HIV and Other Important Health Problems 93.938 Direct (98) - 93.938 Total (98) - 93.969 PPHF-2012 Geriatric Education Centers 93.969 Pass-through from Emory University (67128) 93.969 Total 43,569 - 43,569 - 93.989 International Research and Research Training 93.989 Direct 93.989 Pass-through from Emory University (67128) 93.989 Pass-through from Case Western Reserve University/Cleveland, OH (68434) 93.989 Total 1,691,527 45,285 174,575 1,911,387 444,216 - 444,216 93.OFA Other Federal Assistance 93.OFA Direct 93.OFA Pass-through from Georgia Regents Research Institute (96-666-8691) 93.OFA Pass-through from University of Pennsylvania (20240) 93.OFA Pass-through from Various Other States (20204) 93.OFA Pass-through from Science Applications Intl. Corp. (61126) 93.OFA ARRA - Other Federal Assistance 93.OFA Pass-through from Georgia Regents Research Institute (96-666-8691) 93.OFA Total 319,504 430,800 913,107 (6,500) 360,881 851 2,018,643 10,470 - 10,470 Department of Health and Human Services Total $ 158,236,103 $ 29,624,147 The accompanying notes are an integral part of this schedule. D-135 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Corporation for National and Community Service 94.005 Learn and Serve America Higher Education 94.005 Direct 94.005 Total 94.006 AmeriCorps 94.006 94.006 94.006 Pass-through from Jumpstart for Young Children/Atlanta, GA (JS-SITE #45) Pass-through from Jumpstart National (unknown) Pass-through from Corporation for National & Community Service (68701) 94.006 Total Corporation for National and Community Service Total Expenditures Amount Provided to Subrecipients $ (1,968) $ (1,968) 240 66,539 174,547 241,326 $ 239,358 $ (1,946) (1,946) 66,539 66,539 64,592 The accompanying notes are an integral part of this schedule. D-136 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Department of Homeland Security Expenditures Amount Provided to Subrecipients 97.007 Homeland Security Preparedness Technical Assistance Program 97.007 Direct 97.007 Total $ 77,334 $ - 77,334 - 97.044 Assistance to Firefighters Grant 97.044 Direct 97.044 Total 127,073 127,073 46,090 46,090 97.056 Port Security Grant Program 97.056 Direct 97.056 Total 1,919,840 - 1,919,840 - 97.061 Centers for Homeland Security 97.061 Pass-through from Purdue University/West Lafayette, IN (2009-ST-061-CI0001) 97.061 Pass-through from University of Maryland (unknown) 97.061 Pass-through from University of Minnesota/Minneapolis, MN (210-ST-061-FD0001) 97.061 Total 53,222 57,765 245,679 356,666 53,720 53,720 97.062 Scientific Leadership Awards 97.062 Direct 97.062 Total 10,159 - 10,159 - 97.065 Homeland Security Advanced Research Projects Agency 97.065 Direct 97.065 Total 268,950 - 268,950 - 97.077 Homeland Security Research, Development, Testing, Evaluation, and Demonstration of Technologies Related to Nuclear Threat Detection 97.077 Direct 138,707 - 97.077 Total 138,707 - 97.104 Homeland Security-related Science, Technology, Engineering and Mathematics (HS STEM) Career Development Program 97.104 Direct 97.104 Total 693 - 693 - Department of Homeland Security Total $ 2,899,422 $ 99,810 The accompanying notes are an integral part of this schedule. D-137 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Research and Development Cluster (Continued) Agency for International Development 98.001 USAID Foreign Assistance for Programs Overseas 98.001 Direct 98.001 Pass-through from Colorado State University (20246) 98.001 Pass-through from National Academy of Sciences (unknown) 98.001 Pass-through from Tetra Tech ARD (61685) 98.001 Pass-through from World Agroforestry Centre (70094) 98.001 Pass-through from Institute of International Education/Washington, DC (unknown) 98.001 Pass-through from University of California/Davis (20423) 98.001 Pass-through from International Crops Research Institute Semi-Arid (70137) 98.001 Pass-through from Virginia Polytechnic Institute and State University (546001805) 98.001 Total 98.012 USAID Development Partnerships for University Cooperation and Development 98.012 Direct 98.012 Pass-through from American Council on Education USAID (AEG-A-00-05-00007) 98.012 Total 98.OFA Other Federal Assistance 98.OFA Direct 98.OFA Pass-through from DAI (unknown) 98.OFA Total Agency for International Development Total Research and Development Cluster Total Expenditures Amount Provided to Subrecipients $ 508,106 $ 345,213 5,756 - 4,477 4,350 8,416 - 6,166 - 18,720 17,881 91,820 66,501 58,000 - 9,891 - 711,352 433,946 1,275,985 6,954 1,282,939 201,214 - 201,214 910,924 69,805 980,729 $ 2,975,020 $ $ 766,433,349 $ 877,638 67,162 944,800 1,579,960 56,469,905 The accompanying notes are an integral part of this schedule. D-138 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Student Financial Assistance Cluster Department of Education 84.007 Federal Supplemental Educational Opportunity Grants 84.007 Direct 84.007 Total 84.033 Federal Work-Study Program 84.033 Direct 84.033 Total 84.037 Perkins Loan Cancellations 84.037 Direct 84.037 Total 84.038 Federal Perkins Loan Program Federal Capital Contributions 84.038 Direct 84.038 Total 84.063 Federal Pell Grant Program 84.063 Direct 84.063 Total 84.268 Federal Direct Student Loans 84.268 Direct 84.268 Total 84.379 Teacher Education Assistance for College and Higher Education Grants (TEACH Grants) 84.379 Direct 84.379 Total 84.408 Postsecondary Education Scholarships for Veteran's Dependents 84.408 Direct 84.408 Total Department of Education Total Expenditures Amount Provided to Subrecipients $ 10,504,862 $ - 10,504,862 - 11,297,753 - 11,297,753 - 23,359 - 23,359 - 38,430,848 - 38,430,848 - 748,676,416 - 748,676,416 - 1,654,339,306 - 1,654,339,306 - 1,680,596 - 1,680,596 - 20,467 - 20,467 - $ 2,464,973,607 $ - The accompanying notes are an integral part of this schedule. D-139 State of Georgia Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 Federal Grantor/CFDA Number/Program or Cluster Title/Pass-Through Entity (Identifying Number) Student Financial Assistance Cluster (Continued) Department of Health and Human Services Expenditures Amount Provided to Subrecipients 93.264 Nurse Faculty Loan Program (NFLP) 93.264 Direct $ 368,513 $ - 93.264 Pass-through from Kennesaw State University Research and Service Foundation (371535589) 20,787 - 93.264 Total 389,300 - 93.342 Health Professions Student Loans, Including Primary Care Loans/Loans for Disadvantaged Students 93.342 Direct 1,416 - 93.342 Total 1,416 - 93.364 Nursing Student Loans 93.364 Direct 93.364 Total 1,088,420 - 1,088,420 - 93.925 Scholarships for Health Professions Students from Disadvantaged Backgrounds 93.925 Direct 93.925 Total 961,842 - 961,842 - Department of Health and Human Services Total $ 2,440,978 $ - Student Financial Assistance Cluster Total $ 2,467,414,585 $ - Grand Total Expenditures of Federal Awards $ 19,844,935,688 $ 2,510,276,514 The accompanying notes are an integral part of this schedule. D-140 Notes to the Schedule of Expenditures of Federal Awards State of Georgia Notes to the Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 NOTE 1. PURPOSE OF THE SCHEDULE The accompanying Schedule of Expenditures of Federal Awards (Schedule) is a supplementary schedule to the State's basic financial statements presented in the State of Georgia Comprehensive Annual Financial Report for the fiscal year ended June 30, 2014. The Schedule is presented for purposes of additional analysis as required by the U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. NOTE 2. SIGNIFICANT ACCOUNTING POLICIES A summary of the State's significant accounting policies and related information is provided below to assist the reader in interpreting the information presented in the Schedule. A. Basis of Presentation The information in the accompanying Schedule is presented in accordance with the requirements of Circular A-133. Because the Schedule presents only a selected portion of the operations of the State, it is not intended to and does not present the financial position, changes in net position or cash flows of the State. Federal Financial Assistance Pursuant to the Single Audit Act Amendments of 1996 and Circular A-133, federal financial assistance is defined as assistance that non-federal organizations receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursements for services rendered to individuals for Medicare and Medicaid. Catalog of Federal Domestic Assistance (CFDA) The Schedule presents total expenditures for each federal financial assistance program as identified in the CFDA. The catalog is a governmentwide compendium of federal programs, projects, services, and activities administered by departments and establishments of the federal government. Programs included in the catalog are assigned a five-digit program identification number (CFDA number). The first two digits of the CFDA number designate the federal agency and the last three digits designate the federal assistance program within the federal agency. For programs that have not been assigned a CFDA number and no award or agreement number can be identified, the number shown as the CFDA number in the Schedule is the federal agency's 2-digit prefix followed by "OFA" (e.g., XX.OFA, entitled "Other Federal Assistance"). Cluster of Programs A grouping of closely related programs with different CFDA numbers that share common compliance requirements is considered a cluster of programs. The Schedule is structured to present federal financial assistance information by cluster following the presentation of individual programs. The program clusters presented in the Schedule are Research and Development (R&D), Student Financial Assistance (SFA), and other clusters that are mandated by OMB in the most recent Circular A-133 Compliance Supplement. The R&D and SFA clusters include expenditures from multiple federal grantors. D-143 State of Georgia Notes to the Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 A. Basis of Presentation (Continued) Major Programs The Single Audit Act Amendments of 1996 and Circular A-133 established a risk-based approach for defining major federal financial assistance programs. This approach resulted in the selection of 20 of 33 Type A programs and 6 Type B programs as major programs for the fiscal year ended June 30, 2014. Type A programs are programs expending $30 million or more in federal awards. All other programs are classified as Type B programs. The State's major federal programs are identified in the Summary of Auditor's Results section of the accompanying Schedule of Findings and Questioned Costs. Direct and Pass-through Federal Financial Assistance The State receives federal financial assistance directly from federal awarding agencies or indirectly from pass-through entities. A passthrough entity is defined as a non-federal entity that provides federal assistance to a sub recipient. For federal assistance that the State received as a subrecipient (i.e., assistance was passed through a separate non-federal entity prior to receipt by the State), the name of the pass-through entity and the identifying number assigned by the pass-through entity are identified in the Schedule. Amount Provided to Subrecipients The amount of federal assistance that the State provided to subrecipients under each federal program (i.e., the State is the pass-through entity) is presented in a separate column in the Schedule. A subrecipient is defined as an entity that expends federal awards that are received from a pass-through entity. Transactions Between State Organizations When federal financial assistance is received by one State entity and passed through to another State organization, the federal financial assistance is reflected as expenditures in the Schedule by the primary recipient organization (i.e., the State organization that received the federal assistance directly from the federal government). This method avoids duplication and the overstatement of the aggregate level of federal financial assistance expended by the State. B. Reporting Entity The Schedule includes all federal financial assistance programs administered by the State for the fiscal year ended June 30, 2014. Refer to Appendix "A" for a comprehensive listing of organizational units comprising the State of Georgia Reporting Entity. C. Basis of Accounting The State's Comprehensive Annual Financial Report and this supplemental schedule are presented in accordance with generally accepted accounting principles, following the accrual or modified accrual basis of accounting, as appropriate for the fund structure. Federal awards are recognized as expenditures/expenses when the activity related to the award occurs. Negative amounts shown in the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. D-144 State of Georgia Notes to the Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 NOTE 3. NON-CASH ASSISTANCE Although most federal financial assistance is in the form of cash assistance, the State participates in several programs that provide non-cash assistance to eligible participants. The total value of federal financial assistance that the State expended in the form of cash assistance, non-cash assistance, and loans for the fiscal year ended June 30, 2014 is presented in the table below: Federal Financial Assistance For the Fiscal Year Ended June 30, 2014 Type of Federal Financial Assistance/CFDA Number/Program Title Expenditures Cash Assistance: $ 16,718,183,880 Non-Cash Assistance (See Comments below): 10.551 Supplemental Nutrition Assistance Program 10.555 National School Lunch Program1 10.565 Commodity Supplemental Food Program1 10.569 Emergency Food Assistance Program (Food Commodities) 39.003 Donation of Federal Surplus Personal Property 93.268 Immunization Cooperative Agreements1 Total Non-Cash Assistance 2,895,367,172 50,244,070 698,495 16,513,279 15,224,352 110,120,647 3,088,168,015 Loan Balances (See comments in Note 4): 84.038 Federal Perkins Loan Program - Federal Capital Contributions2 93.264 Nurse Faculty Loan Program (NFLP) 93.342 Health Professions Student Loans, Including Primary Care Loans/Loans for Disadvantaged Students 93.364 Nursing Student Loans Total Loan Balances as of June 30, 2014 37,104,657 389,300 1,416 1,088,420 38,583,793 Total Federal Financial Assistance $ 19,844,935,688 1The amount reported in the Schedule for this program includes both cash and non-cash assistance expenditures. 2The amount reported in the Schedule for this program includes administrative cost allowances and loan balances. A. Supplemental Nutrition Assistance Program (CFDA No. 10.551) The Supplemental Nutrition Assistance Program (SNAP) is presented at the dollar value of food stamp Electronic Benefit Transfers (EBT) authorized and used by recipients. The SNAP program is administered through EBT cards that provide each eligible client with an authorized limit of service (i.e., purchase of specific food products). The Georgia Department of Human Services is responsible for determining eligibility for participating in the program. The total value of food stamp benefits reported in the Schedule for the SNAP program consists of actual disbursements for client purchases of authorized food products via the EBT card program. D-145 State of Georgia Notes to the Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 B. Food Distribution Programs (CFDA No. 10.555, 10.565, 10.569) Food commodities donated to the State are reported at the value assigned by the U.S. Department of Agriculture (USDA). The Schedule includes the total value of food commodities distributed during the fiscal year for the National School Lunch Program (CFDA No. 10.555), Commodity Supplemental Food Program (CFDA No. 10.565), and Emergency Food Assistance Program (CFDA No. 10.569). The Schedule does not include in State-stored undistributed food commodities for the Commodity Supplemental Food Program. C. Donation of Federal Surplus Personal Property (CFDA No. 39.003) The amount in the Schedule represents the total value of federal surplus personal property donations reported by the Georgia Department of Administrative Services for the fiscal year ended June 30, 2014. Federal surplus property donations are presented at the estimated fair value of the property at the time of receipt. D. Immunization Cooperative Agreements (CFDA No. 93.268) The U.S. Department of Health and Human Services purchases and distributes immunizations directly to the State's local health departments. The amount presented in the Schedule reflects the cost of immunizations to the federal government and includes administrative expenditures. NOTE 4. LOAN AND LOAN GUARANTEE PROGRAMS The State participates in the following federal loan programs: A. Perkins and Nursing Student Loan Programs (CFDA No. 84.038, 93.264, 93.342, 93.364) The Schedule includes the value of new loans made or received during the fiscal year plus the balance of loans from previous years for which the federal government imposes continuing compliance requirements, plus any administrative cost allowances received for the Federal Perkins Loan Program Federal Capital Contributions (CFDA No. 84.038), Nurse Faculty Loan Program (CFDA No. 93.264), Health Professions Student Loans, Including Primary Care Loans/Loans for Disadvantaged Students (CFDA No. 93.342), and Nursing Student Loans (CFDA No. 93.364). Loan balances outstanding for these programs are disclosed in the Federal Financial Assistance table in Note 3. B. Federal Direct Student Loans (CFDA No. 84.268) The University System of Georgia participates in the Federal Direct Student Loans program. This program makes interest-subsidized or unsubsidized Stafford loans available to students, or PLUS loans to graduate or professional students or to parents of dependent students. The Federal Direct Student Loans program is a component of the Student Financial Assistance Cluster. Institutions of higher education are responsible for disbursing the loans that are provided by the U.S. Department of Education. The value of new loans disbursed to students during the fiscal year is reported in the Schedule. The value of outstanding loan balances, which are maintained by the U.S. Department of Education, are not include in the Schedule. Circular A-133 requires that when loans are made to students but the institution of higher education does not make the loans, the value of the new loans made during the year is considered federal awards expended. D-146 State of Georgia Notes to the Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 NOTE 5. OTHER ASSISTANCE The following provides additional information regarding programs shown in the Schedule that the federal government considers to be federal assistance: A. Unemployment Insurance (UI) (CFDA No. 17.225) The UI program serves workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work. State unemployment tax revenues (State UI funds) must be deposited to the Unemployment Trust Fund (UTF) in the U.S. Treasury, primarily to be used to pay UI program benefits under the federally approved State unemployment law. Consequently, both State and federal unemployment insurance funds are required to be considered federal awards for determining Type A (major) federal programs and for reporting expenditures in the Schedule of Expenditures of Federal Awards. The State and federal portions of the total expenditures reported in the Schedule for the fiscal year ended June 30, 2014 are $896,321,896 and $322,794,591, respectively. B. Women, Infant, and Children (WIC) Food Rebates (CFDA No. 10.557) During the fiscal year ended June 30, 2014, the Georgia Department of Public Health (DPH) received $71,126,014 in cash rebates from infant formula manufacturers on the sale of formula to participants in the Special Supplemental Nutrition Program for WIC. Rebate contracts with infant formula manufacturers are authorized by federal regulation 7 CFR 246 (Code of Federal Regulations) & PL (Public Law) 108265 as a cost containment measure. Rebates are reported as a reduction of expenditures previously incurred for WIC food benefit costs. The cash rebates allowed DPH to serve approximately 97,695 additional participants per month during fiscal year 2014. C. Water Quality Capitalization Grants (CFDA No. 66.458, 66.468) Water Quality Capitalization Grants provide assistance to create and maintain the Clean Water State Revolving Fund (CWSRF) program (CFDA No. 66.458) and the Drinking Water State Revolving Fund (DWSRF) program (CFDA No. 66.468). The State receives capitalization grants from the Environmental Protection Agency (EPA) and makes subawards to subrecipients in the form of long-term, low interest rate loans. These subawards enable subrecipients to construct or maintain infrastructures necessary to comply with the Clean Water Act and Safe Drinking Water Act requirements. Since these subawards are not direct federal loans, outstanding loan balances are not required to be reported in the Schedule. Circular A-133 requires subrecipients receiving loans to report project expenditures incurred under these loans as federal funds expended in the Schedule. NOTE 6. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP) The reported expenditures for benefits under the SNAP (CFDA No. 10.551) are supported by both regularly appropriated funds and incremental funding made available under section 101 of the American Recovery and Reinvestment Act of 2009 (Recovery Act). The portion of total expenditures for SNAP benefits that is supported by Recovery Act funds varies according to fluctuations in the cost of the Thrifty Food Plan, and to changes in participating households' income, deductions, and assets. This condition prevents USDA from obtaining the regular and Recovery Act components of SNAP benefits expenditures through normal program reporting processes. As an alternative, USDA has computed a weighted average percentage to be applied to the national D-147 State of Georgia Notes to the Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2014 NOTE 6. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP) (continued) aggregate SNAP benefits provided to households in order to allocate an appropriate portion thereof to Recovery Act funds. This methodology generates valid results at the national aggregate level but not at the individual State level. Therefore, we cannot validly disaggregate the regular and Recovery Act components of reported expenditures for SNAP benefits. At the national aggregate level, however, Recovery Act funds account for 0.64 percent of USDA's total expenditures for SNAP benefits in the Federal fiscal year ended September 30, 2014. D-148 Summary Schedule of Prior Year Findings and Questioned Costs Into the Light A walk on Sapelo Island Karen C. Burnett, Townsend, Georgia State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 The Office of Management and Budget (OMB) Circular A-133 requires the auditee to prepare the Summary Schedule of Prior Year Findings and Questioned Costs (Schedule). This Schedule identifies the status of all findings included in the prior audit's Schedule of Findings and Questioned Costs and the findings reported in the prior audit's Summary Schedule of Prior Year Findings and Questioned Costs that were identified as unresolved or partially resolved. Findings in this Schedule are assigned one of the following statuses: Previously Reported Corrective Action Implemented - The finding is fully corrected. The corrective action that was previously reported was implemented as designed. Circular A-133 does not require additional comments to be provided for findings with this status. Significantly Differing Corrective Action Implemented - The finding is fully corrected; however, the corrective action that was implemented was significantly different than the corrective action originally reported. Comments are provided below the status to explain the corrective action taken. Partially Resolved - The finding is only partially corrected. The planned corrective action that was implemented only partially corrected the deficiency and certain aspects of the problem remain; or only partial corrective action was taken during the fiscal year to correct the stated deficiency. Comments are provided to describe the planned corrective action as well as the partial corrective action that was implemented during the fiscal year. Unresolved - The finding is not corrected. The planned corrective action was implemented but did not correct the deficiency and the stated condition remains; or no corrective action was taken to correct the problem. Comments are provided to describe the planned corrective action. Further Action Not Warranted - The finding is no longer valid or does not warrant further action. Comments are provided to explain the reason for this position. A federal award finding does not warrant further action when each of the following three situations has occurred: 1. Two years have passed since the audit report containing the finding was submitted to the Federal Audit Clearinghouse; 2. The federal agency or pass-through agency is not currently following up on the finding; and 3. A management decision by the federal agency was not issued within six months of receipt of the report. Prior year findings are presented in this Schedule by Organizational Unit, Finding Type (FS - Financial Statement and FA - Federal Award), Year, and Finding Number. The finding numbers correspond to the reference numbers that were previously reported in the State of Georgia Single Audit Report for the fiscal year ended June 30, 2013. E-3 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 STATEWIDE (SW) FINDINGS FS-SW-13-01 Inadequate Controls over Information Systems and Process Monitoring Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) Significant Deficiency None Finding Status: Previously Reported Corrective Action Implemented DEPARTMENT OF AGRICULTURE FS-402-13-100 Deficit Fund Balance/Statutory (Budgetary) Basis Financial Statement Noncompliance Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) Budget Significant Deficiency Nonmaterial Noncompliance Finding Status: Previously Reported Corrective Action Implemented DEPARTMENT OF PUBLIC HEALTH FA-405-12-05 Inadequate Internal Controls and Noncompliance with Special Tests and Provisions Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.268 - Immunization Grants 93.712 - ARRA - Immunization Finding Status: Previously Reported Corrective Action Implemented DEPARTMENT OF DEFENSE FA-411-13-01 Unallowable Cost and Inaccurate Matching of Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Activities Allowed or Unallowed Allowable Costs/Cost Principles Matching, Level of Effort, Earmarking Significant Deficiency Nonmaterial Noncompliance U.S. Department of Defense 12.401 - National Guard Military Operations and Maintenance Projects $22,523.77 Finding Status: Previously Reported Corrective Action Implemented E-4 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 FA-411-13-02 Noncompliance with Debarment and Suspension Regulations Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Procurement and Suspension and Debarment Significant Deficiency Nonmaterial Noncompliance U.S. Department of Defense 12.401 - National Guard Military Operations and Maintenance Projects Finding Status: Previously Reported Corrective Action Implemented DEPARTMENT OF EDUCATION FA-414-07-01 Collusion and Management Override of Controls Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Activities Allowed or Unallowed Eligibility Subrecipient Monitoring Material Weakness Material Noncompliance U.S. Department of Education 84.287 - Twenty-First Century Community Learning Centers Finding Status: Partially Resolved The USDOE issued a program determination letter on May 8, 2012 wherein it requested that the GaDOE submit a corrective action plan and evidence of its implemented corrective actions. The GaDOE submitted its corrective action plan for review and approval to the USDOE on August 6, 2012. In the program determination letter, the USDOE also preliminarily determined that the GaDOE should repay the USDOE a total of $5,668,335. The GaDOE is currently appealing this determination. FA-414-12-03 Internal Control Deficiencies Regarding Federal Funding Accountability and Transparency Act Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.377 - School Improvement Grants 84.287 - Twenty-First Century Community Learning Centers 84.048 - Career and Technical Education - Basic Grants to States Finding Status: Previously Reported Corrective Action Implemented E-5 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 PROSECUTING ATTORNEYS' COUNCIL FS-418-13-01 Significant Error Correcting Manual Journal Entries Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) General Ledger Significant Deficiency None Finding Status: Previously Reported Corrective Action Implemented DEPARTMENT OF COMMUNITY HEALTH1 FA-419-12-02 Verification and Documentation of Eligibility Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Eligibility Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.720 - ARRA - Survey and Certification Ambulatory Surgical Center Healthcare - Associated Infection Prevention Initiative; 93.777 - State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare; and 93.778 - Medical Assistance Program Finding Status: Unresolved See current year finding 2014-005 for status of the verification and documentation of Medicaid eligibility. FA-419-12-04 Matching of Allowable Expenditures for Children's Health Insurance Program Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Matching, Level of Effort, Earmarking Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.767 - Children's Health Insurance Program Finding Status: Previously Reported Corrective Action Implemented FA-419-12-05 Controls Over Money Follows the Person (MFP) Eligibility Determination Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Eligibility Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.791 - Money Follows the Person Rebalancing Demonstration Finding Status: Previously Reported Corrective Action Implemented 1 The audit of this organizational unit was performed in whole or in part by other auditors. E-6 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 FA-419-13-01 Verification and Documentation of Medicaid Eligibility Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Eligibility Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.720 - ARRA - Survey and Certification Ambulatory Surgical Center Healthcare - Associated Infection Prevention Initiative; 93.777 - State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare; and 93.778 - Medical Assistance Program Finding Status: Unresolved See current year finding 2014-005 for status of the verification and documentation of Medicaid eligibility. FA-419-13-02 Controls Over Money Follows the Person Eligibility Determination Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Eligibility Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.791 - Money Follows the Person Rebalancing Demonstration Finding Status: Previously Reported Corrective Action Implemented FA-419-13-03 Matching of Allowable Expenditures for the State Children's Health Insurance Program Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Matching, Level of Effort, Earmarking Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.767 - Children's Health Insurance Program Finding Status: Previously Reported Corrective Action Implemented FA-419-13-04 Surveys to Monitor Facility Compliance with Provider Health and Safety Standards Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.720 - ARRA - Survey and Certification Ambulatory Surgical Center Healthcare - Associated Infection Prevention Initiative; 93.777 - State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare; and 93.778 - Medical Assistance Program Finding Status: Unresolved See current year finding 2014-006 for status of the surveys to monitor facility compliance with provider health and safety standards. E-7 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 OFFICE OF THE GOVERNOR FA-422-13-01 Earmarking Deficiencies Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Matching, Level of Effort, Earmarking Significant Deficiency Nonmaterial Noncompliance U.S. Department of Labor 17.258 - WIA Adult Program 17.259 - WIA Youth Activities 17.278 - WIA Dislocated Worker Formula Grants Finding Status: Previously Reported Corrective Action Implemented FA-422-13-02 Noncompliance with Procurement, Suspension, and Debarment Regulations Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Procurement and Suspension and Debarment Significant Deficiency Nonmaterial Noncompliance U.S. Department of Labor 17.258 - WIA Adult Program 17.259 - WIA Youth Activities 17.278 - WIA Dislocated Worker Formula Grants Finding Status: Previously Reported Corrective Action Implemented FA-422-13-03 Inaccurate Financial Reports Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Material Weakness Material Noncompliance U.S. Department of Labor 17.258 - WIA Adult Program 17.259 - WIA Youth Activities 17.278 - WIA Dislocated Worker Formula Grants Finding Status: Partially Resolved Since June 30th, 2014, GOWD has implemented additional policies and procedures to ensure that all POs are correctly reported in the TeamWorks Financial System and in the ETA9130 quarterly reports. All subrecipient grant amounts were confirmed using grant award and expenditure data prior to creating the POs in the new financial system at GDEcD. Additionally, POs are created for all subrecipients prior to the grant award being eligible for cash reimbursement to the vendor. No subrecipient may receive cash from GOWD unless there is a PO balance available for the requested cash. As of 7/12/2014, additional policies and procedures were in place to mitigate future occurrences of these issues. E-8 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 FA-422-13-04 FFATA Subaward Reports Not Submitted Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Material Weakness Nonmaterial Noncompliance U.S. Department of Labor 17.258 - WIA Adult Program 17.278 - WIA Dislocated Worker Formula Grants Finding Status: Unresolved WIA staff has implemented procedures to file FFATA information on a timely basis but failed to follow up to make sure they were done. They will be modifying their procedures to include better tracking and to include signoff of documents showing the reports were filed. This procedure should be in place by March 31, 2015. FA-422-13-05 Subrecipient Monitoring Deficiencies Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Subrecipient Monitoring Material Weakness Nonmaterial Noncompliance U.S. Department of Labor 17.258 - WIA Adult Program 17.259 - WIA Youth Activities 17.278 - WIA Dislocated Worker Formula Grants Finding Status: Previously Reported Corrective Action Implemented DEPARTMENT OF HUMAN SERVICES FS-427-12-02 Unsubstantiated Other Reserves Balance Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) General Ledger Equity and Financial Statement Reconciliations Significant Deficiency Nonmaterial Noncompliance Finding Status: Previously Reported Corrective Action Implemented FS-427-12-03 Failure to Accurately Report Pass-Through Amounts on the Schedule of Expenditures of Federal Awards Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) Expenses/Expenditures and Liabilities Financial Reporting and Disclosure Significant Deficiency Nonmaterial Noncompliance Finding Status: Previously Reported Corrective Action Implemented E-9 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 FS-427-12-06 Failure to Reconcile Accounts Receivable to the General Ledger Control Category: Internal Control Impact: Compliance Impact: General Ledger Revenues and Receivables Significant Deficiency None Finding Status: Partially Resolved See response to finding FS-427-13-03. FS-427-12-07 Account Payable Reconciliation Deficiencies Control Category: Internal Control Impact: Compliance Impact: General Ledger Expenses/Expenditures and Liabilities Significant Deficiency None Finding Status: Previously Reported Corrective Action Implemented FS-427-12-08 Inadequate Bank Reconciliation Procedures Control Category: Internal Control Impact: Compliance Impact: Cash, Investments and Investment Related Activity Material Weakness Nonmaterial Noncompliance Findings Status: Partially Resolved See response to finding FS-427-13-04. FS-427-13-01 Unsubstantiated Other Reserves Balance Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) General Ledger Equity and Financial Statement Reconciliations Significant Deficiency Nonmaterial Noncompliance Finding Status: Previously Reported Corrective Action Implemented FS-427-13-02 Inaccurate Reporting of Pass-Through Amounts on the Schedule of Expenditures of Federal Awards Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) Expenses/Expenditures and Liabilities Financial Reporting and Disclosure Significant Deficiency Nonmaterial Noncompliance Finding Status: Previously Reported Corrective Action Implemented E-10 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 FS-427-13-03 Accounts Receivable Reconciliation Deficiencies Control Category: Internal Control Impact: Compliance Impact: General Ledger Revenues and Receivables Significant Deficiency None Finding Status: Partially Resolved DHS has now identified the balances causing the variances cited in this finding. It has developed a process to analyze these balances to ensure actions to clear these balances do not create incorrect balances in other places in the General Ledger. Clearing long outstanding balances requires significant time and resources to appropriately resolve. As such, full execution of this corrective action will not be completed until December, 2015. FS-427-13-04 Inadequate Bank Reconciliation Procedures Control Category: Internal Control Impact: Compliance Impact: Cash, Investments and Investment Related Activity Material Weakness Nonmaterial Noncompliance Finding Status: Partially Resolved As previously reported, DHS initiated a special project and allocated resources to address this finding. The original project implementation date reported was December, 2014. The process began with the Operating account in May, 2014. The process is now operating and providing positive results. The process is now extended to the other main accounts (Public Assistance, Payroll, and Child Support). It is expected the new processes will continue to yield results and deliver significant progress clearing long outstanding reconciling items. With regard to the bank accounts no longer managed by DHS (Vital Record Refund, WIC, and old Child Support Recovery), research continues to appropriately clear the final balances from the General Ledger. These bank accounts have been closed. FA-427-12-08 Required Transparency Act Reports Not Filed in a Timely Manner Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.563 - Child Support Enforcement 93.568 - Low-Income Home Energy Assistance 93.569 - Community Services Block Grant Finding Status: Partially Resolved See response to finding FA-427-13-02. E-11 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 FA-427-12-10 Required Transparency Act Reports Not Filed Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.667 - Social Services Block Grant Finding Status: Previously Reported Corrective Action Implemented FA-427-13-01 Unreconciled Reporting Differences Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.658 - Foster Care - Title IV-E Finding Status: Previously Reported Corrective Action Implemented FA-427-13-02 Required Transparency Act Reports Not Filed in a Timely Manner Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.558 - Temporary Assistance for Needy Families 93.568 - Low-Income Home Energy Assistance 93.569 - Community Services Block Grant 93.667 - Social Services Block Grant Finding Status: Partially Resolved DHS has developed a process for verification of sub-recipients and monitoring FFATA reporting. This new process is centralized with specified resources and better defined accountabilities. Full implementation is planned for January 2015. DEPARTMENT OF COMMUNITY AFFAIRS FA-428-13-01 FFATA Subaward Reports Not Submitted Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Material Weakness Nonmaterial Noncompliance U.S. Department of Housing and Urban Development 14.228 - Community Development Block Grant Finding Status: Previously Reported Corrective Action Implemented E-12 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 DEPARTMENT OF LABOR FS-440-12-05 Program Budgeting Deficiencies Control Category: Internal Control Impact: Compliance Impact: Budget Material Weakness Nonmaterial Noncompliance Finding Status: Unresolved The Department of Labor maintains its accounting records on the FARS (Federal Accounting and Reporting) accounting system, which is used by many other State Labor Departments across the country. As noted by the auditors, this system does not facilitate maintaining accounting records on a program by program basis as the system is designed to readily provide information to the U.S. Department of Labor in a uniform reporting format. GDOL is currently working to transition its accounting system to PeopleSoft Financials which is proving to be a monumental effort. GDOL remains committed to successful deployment of PeopleSoft (TeamWorks Financials). The agency is working closely with SAO, DOAS, GTA and OPB to complete this transition and maintain compliance with Federal reporting requirements. FS-440-13-01 Negative Accounts Receivable Control Category: Internal Control Impact: Compliance Impact: Expenses/Expenditures and Liabilities Equity and Financial Statement Reconciliations Financial Reporting and Disclosure Significant Deficiency None Finding Status: Unresolved The Department implemented procedures to ensure that revenues are accrued and receivables recorded only in fund ledgers where revenues and expenditures are reported. While the amount of the credit balances were materially decreased from the prior year, the Department did not achieve the goal of fully eliminating these credit balances during fiscal year 2014. The Department believes these credit balances will be fully eliminated in fiscal year 2015. FS-440-13-100 Accounting Records not Maintained by Budget Program or Budget Year Control Category: Internal Control Impact: Compliance Impact: Budget Significant Deficiency Nonmaterial Noncompliance Finding Status: Further Action Not Warranted The Department of Labor maintains its accounting records on the FARS (Federal Accounting and Reporting) accounting system, which is used by many other State Labor Departments across the country. As noted by the auditors, this system is designed primarily to provide information to the U.S. Department of Labor (USDOL) in a uniform reporting format and is not structured for program based budget reporting. The Department believes it made a good faith effort to produce the required Budget Compliance Report and a crosswalk despite the structural limitations imposed by the FARS Accounting Systems. E-13 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 The Department plans to implement a new accounting system in fiscal year 2015 capable of producing a Budget Compliance Report with sufficient audit trials to satisfy the auditors as well as provide accurate and timely reporting to USDOL. DEPARTMENT OF BEHAVIORAL HEALTH AND DEVELOPMENTAL DISABILITIES FA-441-12-03 Required Transparency Act Reports not Filed Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.959 - Block Grants for Prevention and Treatment of Substance Abuse Finding Status: Partially Resolved See response to finding FA-441-13-01. FA-441-12-04 Failure to Confirm DUNS Number Prior to Issuance of Subaward Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Subrecipient Monitoring Material Weakness Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.959 - Block Grants for Prevention and Treatment of Substance Abuse Finding Status: Partially Resolved DUNS numbers are now being routinely verified prior to issue of subawards but internal testing has revealed that in several instances, controls were overridden on contracts that were considered critical to operations and the contracts were awarded prior to verification of DUNS #s. This is being addressed with DBHDD management. FA-441-13-01 Federal Funding Accountability and Transparency Act (FFATA) Reports not Submitted Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.959 - Block Grants for Prevention and Treatment of Substance Abuse Finding Status: Partially Resolved The Department will continue refining the capabilities of the Regulatory Reporting Database such that it contains all of the necessary reporting data elements required for timely and accurate FFATA reporting. In addition, the Department is exploring the necessary modifications to PeopleSoft, as the accounting system of record, to collect, maintain and report these elements. The estimated implementation date for the corrective action plan is June 30, 2015. E-14 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 FA-441-13-02 Unconfirmed DUNS Number Prior to Issuance of Subawards Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Subrecipient Monitoring Material Weakness Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.959 - Block Grants for Prevention and Treatment of Substance Abuse Finding Status: Partially Resolved DUNS #s are now being routinely confirmed prior to issuance of subawards. However, internal testing has revealed that controls were overridden on several contracts that were considered critical to operations, allowing the contracts to be issued prior to DUNS confirmation. This issue is being addressed with DBHDD management. FA-441-13-03 Subrecipient Monitoring Deficiencies Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Subrecipient Monitoring Significant Deficiency Nonmaterial Noncompliance U.S. Department of Health and Human Services 93.959 - Block Grants for Prevention and Treatment of Substance Abuse Finding Status: Previously Reported Corrective Action Implemented DEPARTMENT OF NATURAL RESOURCES FS-462-12-01 Invalid Encumbrances Control Category: Internal Control Impact: Compliance Impact: Expenses/Expenditures and Liabilities Significant Deficiency Nonmaterial Noncompliance Finding Status: Significantly Differing Corrective Action Implemented The Department created a Standard Operating Procedure, Admin SOP #040, that was disseminated to all Divisions in FY'14. The procedure states that the Business Owner should not only ensure that the encumbrance is a valid encumbrance, but they should ensure that the outstanding amount is accurate. DNR's Administrative Services division will run the open PO query and email it to AOMs at the first of each month. The report should be returned to DNR's Administrative Services division within 2 weeks of receiving the initial report. This will ensure that invalid encumbrances are closed in a timely manner. E-15 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 GEORGIA BUREAU OF INVESTIGATION FS-471-13-01 Bank Reconciliations Not Performed in a Timely Manner Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) Cash, Investments and Investment Related Activity Significant Deficiency Nonmaterial Noncompliance Finding Status: Previously Reported Corrective Action Implemented DEPARTMENT OF REVENUE FS-474-08-05 Deficiencies in the Income Tax Division Subsidiary Records Control Category: Internal Control Impact: Compliance Impact: Revenues and Receivables Significant Deficiency None Finding Status: Previously Reported Corrective Action Implemented FS-474-12-01 Inadequate Bank Reconciliation Procedures Control Category: Internal Control Impact: Compliance Impact: Cash, Investments and Investment Related Activity Material Weakness Nonmaterial Noncompliance Finding Status: Partially Resolved The Department is implementing weekly reviews of all cash accounts to ensure the following: 1) reconciling items are identified, properly described and resolved (corrective action recorded) on the general ledger within sixty days, 2) personnel trained / instructed if a monthly reconciliation is accessed and data modified after submission for approval, they need to re-submit the monthly reconciliation with the most recent completion date for approval, 3) personnel trained / instructed once a monthly reconciliation is completed it should be submitted immediately for approval and 4) outstanding checks are reviewed quarterly and stale dated checks are removed as applicable. SECRETARY OF STATE FS-478-12-01 Inadequate Bank Reconciliation and Accounting Procedures Control Category: Internal Control Impact: Compliance Impact: Finding Status: Accounting Controls (Overall) General Ledger Cash, Investments and Investment Related Activity Significant Deficiency Nonmaterial Noncompliance Previously Reported Corrective Action Implemented E-16 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 DEPARTMENT OF TRANSPORTATION FS-484-12-101 Budgetary Noncompliance on Statutory (Budgetary) Basis Financial Statements Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) General Ledger Financial Reporting and Disclosure Budget Material Weakness Nonmaterial Noncompliance Finding Status: Previously Reported Corrective Action Implemented FS-484-12-02 Internal Control Deficiencies Over Contractual Obligations Control Category: Internal Control Impact: Compliance Impact: Expenses, Expenditures and Liabilities Significant Deficiency Nonmaterial Noncompliance Finding Status: Previously Reported Corrective Action Implemented FA-484-12-01 Internal Control Deficiencies/Noncompliance with Federal Program Regulations Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Davis-Bacon Act Significant Deficiency Nonmaterial Noncompliance U.S. Department of Transportation 20.205 - Highway Planning and Construction Finding Status: Partially Resolved See response to finding FA-484-13-01. FA-484-12-05 Inadequate Internal Controls over Subrecipient Monitoring Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Subrecipient Monitoring Material Weakness Material Noncompliance U.S. Department of Transportation 20.205 - Highway Planning and Construction Finding Status: Partially Resolved See response to finding FA-484-13-03. E-17 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 FA-484-13-01 Noncompliance with Davis-Bacon Act Requirements Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Davis-Bacon Act Significant Deficiency Nonmaterial Noncompliance U.S. Department of Transportation 20.205 - Highway Planning and Construction 20.205 - ARRA - Highway Planning and Construction Finding Status: Partially Resolved In response to the finding, the State Construction Office staff further revised Chapter 15 of the Construction Manual providing additional clarifications, instruction and form. Statewide training to disseminate the changes has occurred and will continue to be provided to each of the District/Area Offices. The Department's Office of EEO has provided additional training to District EEO staff and is developing a comprehensive internal training program for our District EEO Officers to reinforce what exists today. Additionally, the Office has developed additional online training programs for Construction Inspection personnel and our contractors to reinforce understanding and increase compliance of EEO Federal Regulations. The Office of EEO also conducts approximately 30 Contractor On-Site Verification Visits and Interviews annually in accordance with the Office of EEO's Contractor Compliance Plan. These reviews follow the procedures outlined in 23 CFR 230. The Contract Compliance Review process has several steps to ensure a comprehensive review, including EEO performing labor interviews and confirming a contractor's compliance with Davis Bacon Act requirements. The Office of EEO has also revised its Preconstruction Conference EEO checklist and made it available to Construction personnel online, and the District EEO officers will be attending more of the meetings. The full implementation of AASHTO's Civil Rights Labor Management Software (CRLMS) has not occurred as hoped and previously mentioned. However, it does not serve to establish a new function, but rather to modernize existing roles and responsibilities. While the software has been implemented, certain of the contractor interface modules of the system are still being piloted. Full implementation of the software should occur by April 1, 2015. To address the area of documentation of project engineer review, the Office of Construction has implemented a new Certified Payroll Review Form and revised the Labor Interview Form. These forms confirm and document that the contract compliance reviews of certified payrolls and labor interviews were performed in accordance with the Construction Manual. Completion Date: August 12, 2014 The above actions represent a broad and programmatic approach to resolving the finding. E-18 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 FA-484-13-02 FFATA Subaward Reports Not Submitted Timely Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Transportation 20.500 - Federal Transit - Capital Investment Grants 20.507 - Federal Transit - Formula Grants 20.509 - Formula Grants for Rural Areas Finding Status: Partially Resolved In response to the prior year finding, the Intermodal Division developed a Standard Operating Procedure, in late FY 2014, related to FFATA reporting which specifically addresses the monthly reporting responsibilities and updating of the Master Transit Spreadsheet. It should be noted that the majority of our contracts are executed during the first six or seven months of the year. Following the transition of the FFATA duties to Intermodal and training of staff in late FY 2014, we had limited contracts for the auditors to "test" for compliance during the fourth quarter of FY 2014. We feel that the new detailed procedure and staff training will ensure compliance with this regulation in the future. Estimated Completion Date: June 30, 2014 FA-484-13-03 Noncompliance with Subrecipient Monitoring Requirements Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Subrecipient Monitoring Material Weakness Material Noncompliance U.S. Department of Transportation 20.205 - Highway Planning and Construction 20.205 - ARRA - Highway Planning and Construction 20.500 - Federal Transit - Capital Investment Grants 20.507 - Federal Transit - Formula Grants 20.509 - Formula Grants for Rural Areas Finding Status: Partially Resolved In response to the finding, Office of Audits management implemented an `A-133 Report Tracking Spreadsheet.' This document assists with identifying subrecipients and tracking of their A-133 Reports as they are received and allows us to evaluate and track each subrecipient's noncompliance with federal award requirements as noted on their Single Audit Report. This also allows GDOT to evaluate the impact of the subrecipient's non-compliance on GDOT as a whole. As part of the process, the Office of Audits collaborates with various Offices responsible for administration and oversight of HPCC funded projects with regard to follow-up of deficiencies noted in the respective A-133 reports. Additionally, the Office of Audits has documented its internal procedures for review and tracking of the Subrecipient Single Audit (A-133) reports. This document gives step-by-step instruction for Office of Audits team members to perform review procedures required by OMB Circular A-133. The Office of Audits also implemented a new procedure to increase A-133 audit report submittals. A-133 Compliance Certification forms were distributed to subrecipients 9 months after their FY end date (including FY end dates E-19 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 12/31/2012, 3/31/2013, 6/30/2013, and 9/30/2013), along with a request to submit single audit reports and corrective action plans, if applicable. The Office of Audits is collaborating with various offices responsible for administration and oversight of federal highway and transit projects to determine the best avenue for broadly addressing the during-the-award-monitoring area of compliance. There is currently no comprehensive On-site Monitoring in place that specifically incorporates and addresses A-133 compliance requirements. While there is project oversight of subrecipients by various Offices, monitoring appears to relate solely to completion or status of the project rather than specific compliance requirements. To assist with this, the Office of Audits is currently working with IT and the various offices to develop an application to assist GDOT personnel with A-133 Report Monitoring and During-the-Award Monitoring. Conceptually, this application would assist the Office of Audits in tracking the A-133 Audits and the follow-up by GDOT of deficiencies noted in the reports. Additionally, this application would also assist project managers with the risk assessments and on-site compliance monitoring of subrecipients. The idea is to not replace what the Department has been doing but rather to enhance the project oversight of subrecipients so as to document that we are meeting the A-133 compliance requirements. This project is in the brainstorming/design phase but implementation is anticipated by June 30, 2015. GEORGIA STATE UNIVERSITY RESEARCH FOUNDATION, INC1 FA-5092-12-01 Required Reports Not Filed or Not Submitted on Time Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Energy U.S. Department of Defense R&D - Research and Development Cluster (12.800, 81.049) Finding Status: Partially Resolved See response to finding FA-5092-13-01. FA-5092-13-01 Required Reports Not Filed or Not Submitted on Time Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Reporting Significant Deficiency Nonmaterial Noncompliance U.S. Department of Defense R&D - Research and Development Cluster (12.420) Finding Status: Partially Resolved Corrective action plan has not been fully implemented; and a similar instance of noncompliance was noted in 2014. See finding 2014-020. 1 The audit of this organizational unit was performed in whole or in part by other auditors. E-20 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 GEORGIA REGENTS UNIVERSITY FA-512-13-01 Overpayment of Student Financial Assistance Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Eligibility Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster $2,303.00 Finding Status: Partially Resolved The University has modified procedures to ensure compliance with Student Financial Assistance requirements. The University is awaiting final resolution from the U. S. Department of Education. ALBANY STATE UNIVERSITY FA-521-11-01 Deficiencies in Student Financial Aid Process Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Aid Cluster $1,103.00 Finding Status: Partially Resolved The Financial Aid Office modified its Return of Title IV processing and procedures and also reviewed the Registrar's student information system form which showed the total amount of break days for each respective academic term. The University's Financial Aid Staff diligently conducted manual verifications of the student information system software's Return of Title IV calculations. The Financial Aid Office ensured that communications and coordination between all appropriate administrative offices was maintained to strengthen internal controls over the Return of Title IV refund calculation process. Finally, U. S. Department of Education Student Financial Aid Officials reviewed this student financial aid deficiency and the University's correction action response and concurred that the subject issue was a software issue and that the University's corrective action to address this deficiency was adequate. FORT VALLEY STATE UNIVERSITY FS-533-12-01 Logical Access - Inadequate Separation of Duties Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) Significant Deficiency Nonmaterial Noncompliance Finding Status: Partially Resolved E-21 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 The University will conduct a review of all roles and the access they provide for each user on a quarterly basis. Any inappropriate access will be removed as needed. GEORGIA GWINNETT COLLEGE FA-540-13-01 Failure to Comply with Federal Work-Study Earmarking Requirements Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Matching, Level of Effort, Earmarking Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster $2,808.99 Finding Status: Partially Resolved The College has modified procedures to ensure compliance with Federal Work-Study Program requirements. The College is awaiting final resolution from the U. S. Department of Education. SOUTHERN POLYTECHNIC STATE UNIVERSITY FS-550-12-01 Inadequate Controls Control Category: Internal Control Impact: Compliance Impact: Capital Assets Significant Deficiency Nonmaterial Noncompliance Finding Status: Previously Reported Corrective Action Implemented FS-550-12-02 Inadequate Controls Control Category: Internal Control Impact: Compliance Impact: Financial Reporting and Disclosure Significant Deficiency Nonmaterial Noncompliance Finding Status: Previously Reported Corrective Action Implemented FS-550-13-01 Deficiencies in Controls over Capital Assets Control Category: Internal Control Impact: Compliance Impact: Capital Assets Significant Deficiency None Finding Status: Previously Reported Corrective Action Implemented E-22 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 FS-550-13-02 Deficiencies in Controls over Financial Reporting Control Category: Internal Control Impact: Compliance Impact: Financial Reporting and Disclosure Significant Deficiency None Findings Status: Previously Reported Corrective Action Implemented BAINBRIDGE STATE COLLEGE FA-562-13-01 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster $255.71 Finding Status: Partially Resolved The College is awaiting final resolution from the U. S. Department of Education. FA-562-13-02 Failure to Reconcile the Federal Direct Loan Program Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster Finding Status: Partially Resolved The College is awaiting final resolution from the U. S. Department of Education. FA-562-13-03 Overpayment of Student Financial Assistance Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Eligibility Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster $144,032.00 Finding Status: Partially Resolved The College is awaiting final resolution from the U. S. Department of Education. E-23 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 FA-562-13-04 Inadequate Control Procedures over Unofficial Withdrawals Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster $20,671.61 Finding Status: Partially Resolved The College is awaiting final resolution from the U. S. Department of Education. GEORGIA PERIMETER COLLEGE FA-571-13-01 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster Finding Status: Partially Resolved The College is awaiting final resolution from the U. S. Department of Education. EAST GEORGIA STATE COLLEGE FA-572-12-01 Deficiencies in Student Financial Assistance Refund Process Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA Student Financial Assistance Cluster $200.92 Finding Status: Partially Resolved We have submitted the amount of the questioned cost to the United States Department of Education. We are awaiting confirmation from the U. S. Department of Education that this finding has been resolved. E-24 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 MIDDLE GEORGIA STATE COLLEGE FA-584-12-01 Inadequate Control Procedures over Unofficial Withdrawals Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster Finding Status: Partially Resolved The College implemented a new grade code of "FA", which is a failing grade to be assigned by faculty to any student who has stopped attending class and should therefore be considered an unofficial withdrawal. During the fiscal year under review, Financial Aid Office staff identified all affected students who were missed in the initial unofficial withdrawal review, performed an unofficial withdrawal calculation on them and returned all funds to the U. S. Department of Education. FA-583-13-01 Inadequate Control Procedures over Unofficial Withdrawals Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster Finding Status: Partially Resolved The College implemented a new grade code of "FA", which is a failing grade to be assigned by faculty to any student who has stopped attending class and should therefore be considered an unofficial withdrawal. During the fiscal year under review, Financial Aid Office staff identified all affected students who were missed in the initial unofficial withdrawal review, performed an unofficial withdrawal calculation on them and returned all funds to the U. S. Department of Education. ALBANY TECHNICAL COLLEGE FA-820-11-01 Deficiencies in Student Financial Aid Refund Process Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster Finding Status: Partially Resolved 1. Albany Technical College (ATC) will utilize and calculate scheduled breaks only where there are five consecutive scheduled class days in which classes were scheduled, but no class was held. Future calculations E-25 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 will take this into consideration especially during Fall terms where this error in calculation is more likely to (unintentionally) occur. 2. Calculations for Spring term days deductions will be calculated according to the recommendations provided. Saturdays and Sundays preceding and immediately following a Spring Break period will be included in the calculations. For example, 2 days (Saturday and Sunday) before and 2 days after (Saturday and Sunday) will be added to the actual dates of Spring break, per the summary report. 3. ATC will review and adjust the automated processes so as to eliminate or minimize potential errors in calculations. 4. Procedural Timelines for future terms will be constructed and disseminated to all faculty and staff prior to or no later than the first week of the term that outlines all pertinent deadlines for procedures taking class at ATC, to include and not limited to: marking attendance, withdrawals, admissions, financial aid disbursements, as well as start and endings dates for each term. Faculty will adhere to faculty loads outlined in the Workload Policy for full-time and adjunct faculty. Only in extreme circumstances will faculty be allowed overloads beyond the stated ATC Workload Procedure. Faculty who fail to follow procedures and deadlines for NS's, withdrawals and drops which trigger return to Title VI noncompliance, will face sanctions as described in the Positive Discipline Policy for ATC. Adjunct faculty members who fail to follow procedures and deadlines for withdrawals and drops which trigger return to Title IV noncompliance will not be offered an additional contract for future terms. WEST GEORGIA TECHNICAL COLLEGE FA-826-12-02 Failure to Properly Comply with the Verification Process Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster Finding Status: Partially Resolved Procedures for additional review of student verifications and documentation requirements were implemented. A sampling of student files for verification will be reviewed by the Assistant Financial Aid Director each semester (25 student files or more) to monitor accuracy and to ensure complete files. A hard copy of the audit list will be saved and posted to the shared financial aid drive along with an audit certification form to be completed on each student reviewed. If any discrepancies or missing documents are found within the internal audit review they will be corrected and resolved at that time. A document review checklist will be created for any staff whose primary duties are not verification but who assist in completion of verification during peak times to ensure they are meeting the same document preservation guidelines as verification staff. The checklist will include fields that staff members must certify regarding which verification documents are required, what has been received and that all required documents have been scanned at the end of the verification process. These checklists with their certification must be scanned in Nolij. The sample selection of the internal audit will also consist of a population selection of students whose verification is performed by staff members whose primary duties are not verification to maintain consistency. Due to new regulatory guidelines for the 2012-2013 school year, many students selected for verification will not be required to have tax documents on file if they transferred their data directly on to their FAFSA application. For those students, it will be noted as such on the new checklist. E-26 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 The above corrective plan was implemented. During the fiscal year 2013 audit, the auditors did not find any new or current problems in our verification process, so no new audit finding was issued in fiscal year 2013's audit. The auditors did ask that we follow up with U. S. Department of Education and obtain clearance that the fiscal year 2012 audit finding was resolved. In response to this, we returned the Pell Grant Funding for the student that this audit finding related to on October 23, 2013. We have requested confirmation from the Atlanta Department of Education team for this return of Pell Funds. FA-826-12-03 Deficiencies Over the Title IV Refunds Process Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster Finding Status: Unresolved The College will process all withdrawals in the Student Information System database to ensure that scheduled breaks are included in the calculation. This will ensure that the withdrawals are processed with the correct days in the scheduled semester. This will also ensure that calculations are processed within the 45 day. FA-826-13-01 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster $4,464 Finding Status: Unresolved The College will process all Withdrawals in the Student Information System database to ensure that scheduled breaks are included in the calculation. This will ensure that the withdrawals are processed with the correct days in the scheduled semester. This will also ensure that calculations are processed within the 45 day. CENTRAL GEORGIA TECHNICAL COLLEGE FA-835-13-01 Overpayment of Student Financial Assistance Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Eligibility Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster $3,700.00 Finding Status: Partially Resolved E-27 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 The Technical College has implemented procedures to ensure that exception reports are generated to ascertain student's Satisfactory Academic Progress. Management will monitor and review these processes to ensure compliance with Federal regulations. The above corrective plan was implemented during the fiscal year 2014 audit. The auditors did not find any new or current problems with Satisfactory Academic Progress, so no new audit finding was issued in fiscal year 2014's engagement. The auditors did ask that we follow up with U. S. Department of Education and obtain clearance that the fiscal year 2013 audit finding was resolved. FA-835-13-02 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster $24,372.27 Finding Status: Partially Resolved The Technical College will review procedures and implement new processes to ensure that student's that unofficially withdraw are reported to Financial Aid. Management will monitor and review these processes to ensure compliance with Federal regulations. The above corrective plan was implemented during the fiscal year 2014 audit. The auditors did not find any problems with refund calculations not being performed for students that unofficially withdrew. However, auditor did note several instances where funds were not returned to the various Student Financial Aid programs within the time constraints put into place by Federal regulations. FA-836-13-01 Overpayment of Student Financial Assistance Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Eligibility Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster $2,970.00 Finding Status: Partially Resolved The Technical College has implemented procedures and processes to ensure that the financial need of eligible students is properly calculated. Management will monitor and review these procedures to ensure compliance with Federal regulations. The above corrective plan was implemented during the fiscal year 2014 audit. The auditors did not find any new or current problems with the awarding and/or disbursement of loans, inclusion of other resources in students' aid calculations, or students being awarded more financial assistance than deemed necessary by their cost of attendance budgets, so no new audit finding was issued in fiscal year 2014's engagement. The auditors did ask that we follow up with U. S. Department of Education and obtain clearance that the fiscal year 2013 audit finding was resolved. E-28 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 FA-836-13-02 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster $9,383.27 Finding Status: Partially Resolved The Technical College has reviewed procedures and implemented new processes to ensure that the calculations of refunds for the Title IV Federal program are correct. Management will monitor and review these processes to ensure compliance with Federal regulations. The above corrective plan was implemented during the fiscal year 2014 audit. The auditors did not find any problems with refund calculations being calculated improperly, so no new audit finding was issued in fiscal year 2014's engagement. The auditors did ask that we follow up with U. S. Department of Education and obtain clearance that the fiscal year 2013 audit finding was resolved. OGEECHEE TECHNICAL COLLEGE FA-844-13-01 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster Finding Status: Partially Resolved We are awaiting confirmation from the U.S. Department of Education that this finding has been resolved. GEORGIA FIREFIGHTERS' PENSION FUND FS-950-12-01 Admission of Ineligible Members to the Pension Plan Control Category: Internal Control Impact: Compliance Impact: Revenues and Receivables Expenses/Expenditures and Liabilities Financial Reporting and Disclosure Significant Deficiency Nonmaterial Noncompliance Finding Status: Previously Reported Corrective Action Implemented E-29 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 GEORGIA MILITARY COLLEGE FA-968-13-01 Return of Title IV Funds Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Questioned Cost: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.SFA - Student Financial Assistance Cluster $4,790.16 Finding Status: Partially Resolved The College has reviewed procedures and implemented new processes to ensure that the calculations of refunds for the Title IV Federal program are correct. Management will monitor and review these processes to ensure compliance with federal regulations. The above corrective plan was implemented during the fiscal year 2014 audit. The auditors did not find any problems with refund calculations being calculated improperly, so no new audit finding was issued in fiscal year 2014's engagement. The auditors did ask that we follow up with U.S. Department of Education and obtain clearance that the fiscal year 2013 audit finding was resolved. FA-968-13-02 Failure to Return Funds to a Lender Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: CFDA Number and Title: Special Tests and Provisions Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education 84.032 - Federal Family Education Loans (FFEL) Finding Status: Partially Resolved The College has reviewed procedures and implemented new processes to ensure that the FFEL program funds that are not disbursed are properly returned to lenders as required. Management will monitor and review these processes to ensure compliance with federal regulations. The above corrective plan was implemented during the fiscal year 2014 audit. The auditors did not find any problems with FFEL program funds, so no new audit finding was issued in fiscal year 2014's engagement. The auditors did ask that we follow up with U.S. Department of Education and obtain clearance that the fiscal year 2013 audit finding was resolved. E-30 State of Georgia Schedule of Prior Year Findings and Questioned Costs For the Fiscal Year Ended June 30, 2014 GEORGIA PUBLIC TELECOMMUNICATIONS COMMISSION FS-977-13-01 Inaccurate Annual Leave Balances Control Category: Internal Control Impact: Compliance Impact: Accounting Controls (Overall) Expenses/Expenditures and Liabilities Financial Reporting and Disclosure Significant Deficiency None Finding Status: Partially Resolved GPTC met with the software vendor to discuss corrective actions for the Attendance on Demand (AOD) system. The vendor was unable to address all of our needs but was able to work with GPTC to provide new reporting features. GPTC continues to work around and reconcile with the AOD limitations that the vendor has been unable to address. We plan to use the AOD system with the work around we have in place until a final decision is made regarding the best software option for GPTC. E-31 Appendix "A" Organizational Units Living Water David McKean, Ball Ground, Georgia State of Georgia Listing of Organizational Units Comprising The State of Georgia Reporting Entity For the Fiscal Year Ended June 30, 2014 ORGANIZATIONAL UNIT Accounting Office, State Administrative Services, Department of Agricultural Commodities Commission Agriculture, Department of Agricultural Exposition Authority, Georgia Audits and Accounts, Department of (*) Aviation Authority, Georgia Aviation Hall of Fame, Georgia Banking and Finance, Department of Behavioral Health and Developmental Disabilities, Department of Boll Weevil Eradication Foundation Building Authority, Georgia (*) Community Affairs, Department of Community Health, Department of (*) Correctional Industries Administration, Georgia Corrections, Department of Defense, Department of Development Authority, Georgia (*) Driver Services, Department of Early Care and Learning, Department of Economic Development, Department of Economic Development Foundation, Inc., Georgia Tourism Foundation, Georgia Education, Department of Foundation for Public Education, Georgia Environmental Finance Authority, Georgia (*) Financing and Investment Commission, Georgia State (*) Forestry Commission, State Games Commission, Georgia State General Assembly, Georgia (*) Governor, Office of the Governor's Defense Initiative Higher Education Assistance Corporation, Georgia (*) Higher Education Facilities Authority, Georgia (*) Highway Authority, Georgia Housing and Finance Authority, Georgia (*) Human Services, Department of Insurance, Department of International and Maritime Trade Center Authority, Georgia (*) Investigation, Georgia Bureau of Jekyll Island State Park Authority Jekyll Island Foundation AP3 CONTROL NUMBERS 407 403 93X 402 926 404 992 483 406 441 930 900 428 419 921 467 411 914 475 469 429 989 990 414 994 928 409 420 496 444 422 987 918 969 924 923 427 408 974 471 910 993 State of Georgia Listing of Organizational Units Comprising The State of Georgia Reporting Entity For the Fiscal Year Ended June 30, 2014 ORGANIZATIONAL UNIT Judicial Branch Court of Appeals Judicial Council of Georgia Juvenile Court Judges, Council of Prosecuting Attorneys' Council Superior Courts Supreme Court Juvenile Justice, Department of Labor, Department of Lake Lanier Islands Development Authority Law, Department of Lottery Corporation, Georgia (*) Music Hall of Fame Authority, Georgia Natural Resources, Department of Natural Resources Foundation, Georgia North Georgia Mountains Authority OneGeorgia Authority Pardons and Paroles, State Board of Pension Funds Employees' Retirement System of Georgia (*) Regular Deferred Compensation Plans Defined Contribution Plan, Georgia District Attorneys' Retirement System of Georgia Judicial Retirement System, Georgia Legislative Retirement System, Georgia Military Pension Fund, Georgia Public School Employees' Retirement System State Employees' Assurance Department Superior Court Judges Retirement System of Georgia Firefighters' Pension Fund, Georgia Judges of the Probate Court Retirement Fund of Georgia Magistrates Retirement Fund Peace Officers' Annuity and Benefit Fund of Georgia Sheriffs' Retirement Fund of Georgia Superior Court Clerks' Retirement Fund of Georgia (*) Teachers Retirement System of Georgia (*) Ports Authority, Georgia (*) Properties Commission, State Public Defender Standards Council, Georgia Public Health, Department of Public Safety, Department of Public Service Commission Public Telecommunications Commission, Georgia AP4 CONTROL NUMBERS 430 432 434 431 418 436 438 461 440 913 442 973 929 462 4621 912 981 465 416 n/a n/a 946 n/a n/a n/a 468 n/a 945 950 949 991 947 951 948 482 916 410 492 405 466 470 977 State of Georgia Listing of Organizational Units Comprising The State of Georgia Reporting Entity For the Fiscal Year Ended June 30, 2014 ORGANIZATIONAL UNIT Rail Passenger Authority, Georgia Regents of the University System of Georgia, Board of Colleges, Universities and Foundations Research Universities Georgia Institute of Technology (*) Georgia Tech Athletic Association (*) Georgia Tech Facilities, Inc.(*) Georgia Tech Foundation, Incorporated (*) Georgia Tech Research Corporation (*) Georgia Regents University Medical College of Georgia Foundation, Inc. (*) MCG Health System, Inc. Georgia State University Georgia State University Foundation, Inc.(*) Georgia State University Research Foundation, Inc. (*) University of Georgia (*) The University of Georgia Athletic Association, Inc.(*) The University of Georgia Foundation (*) University of Georgia Research Foundation, Inc.(*) Comprehensive Universities Georgia Southern University Georgia Southern University Housing Foundation, Inc.(*) Kennesaw State University Kennesaw State University Foundation, Inc. (*) University of West Georgia University of West Georgia Real Estate Foundation (*) Valdosta State University VSU Auxiliary Services Real Estate Foundation, Inc. (*) State Universities Albany State University Armstrong Atlantic State University Armstrong Atlantic State University Educational Properties Foundation, Inc. (*) Clayton State University Columbus State University Fort Valley State University Georgia College & State University Georgia College and State University Foundation, Inc. (*) Georgia Southwestern State University Savannah State University Southern Polytechnic State University University of North Georgia University of North Georgia Real Estate Foundation, Inc. State Colleges Abraham Baldwin Agricultural College CONTROL NUMBERS 960 472 503 5032 5034 5035 5036 512 5122 5127 509 5091 5092 518 5181 5182 5184 539 5392 543 5431 554 5543 551 5512 521 524 5241 528 530 533 536 5362 542 548 550 553 5452 557 AP5 State of Georgia Listing of Organizational Units Comprising The State of Georgia Reporting Entity For the Fiscal Year Ended June 30, 2014 ORGANIZATIONAL UNIT Atlanta Metropolitan State College Bainbridge State College College of Coastal Georgia Dalton State College Darton State College East Georgia State College Georgia Gwinnett College Georgia Highlands College Georgia Perimeter College Gordon State College Middle Georgia State College Middle Georgia State College Real Estate Foundation (*) South Georgia State College University System of Georgia Foundation, Inc. (*) Other Georgia Military College Regional Educational Service Agencies (RESA) Central Savannah River Area RESA Chattahoochee-Flint RESA Coastal Plains RESA First District RESA Griffin RESA Heart of Georgia RESA Metropolitan RESA Middle Georgia RESA North Georgia RESA Northeast Georgia RESA Northwest Georgia RESA Oconee RESA Okefenokee RESA Pioneer RESA Southwest Georgia RESA West Georgia RESA Regional Transportation Authority, Georgia Revenue, Department of Road and Tollway Authority, State (*) Sapelo Island Heritage Authority Secretary of State Seed Development Commission, Georgia Soil and Water Conservation Commission, State Sports Hall of Fame Authority, Georgia State Treasurer, Office of the Stone Mountain Memorial Association (*) Student Finance Authority, Georgia (*) Student Finance Commission, Georgia Subsequent Injury Trust Fund Superior Court Clerks' Cooperative Authority, Georgia (*) Technical College System of Georgia State Technical Colleges AP6 CONTROL NUMBERS 561 562 563 569 570 572 540 573 571 576 583 5841 588 4721 968 8684 8724 8864 8804 8624 8764 8564 8644 8524 8584 8504 8664 8884 8544 8844 8604 976 474 927 942 478 919 480 944 486 911 917 476 489 955 415 State of Georgia Listing of Organizational Units Comprising The State of Georgia Reporting Entity For the Fiscal Year Ended June 30, 2014 ORGANIZATIONAL UNIT Albany Technical College Altamaha Technical College Athens Technical College Atlanta Technical College Augusta Technical College Central Georgia Technical College Chattahoochee Technical College Columbus Technical College Georgia Northwestern Technical College Georgia Piedmont Technical College Gwinnett Technical College Lanier Technical College Moultrie Technical College North Georgia Technical College Oconee Fall Line Technical College Ogeechee Technical College Okefenokee Technical College Savannah Technical College South Georgia Technical College Southeastern Technical College Southern Crescent Technical College Southwest Georgia Technical College West Georgia Technical College Wiregrass Technical College Technology Authority, Georgia Tourism Foundation, Georgia Transportation, Department of Veterans Service, Department of Workers' Compensation, State Board of World Congress Center Authority, Geo. L. Smith II, Georgia (*) Audits of these organizational units performed in whole or in part by other auditors. CONTROL NUMBERS 820 821 822 823 824 835 827 828 830 829 832 834 837 838 817 844 818 841 842 843 831 846 826 848 980 990 484 488 490 922 AP7