FAC Explorer

Audit 14262

FY End
2022-06-30
Total Expended
$10.95M
Findings
6
Programs
12
Organization: Plumas County Community Development Commission (CA)
Year: 2022 Accepted: 2024-01-29
Auditor: Harshwal & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10535 2022-001 Significant Deficiency - P
10536 2022-001 Significant Deficiency - P
10537 2022-001 Significant Deficiency - P
586977 2022-001 Significant Deficiency - P
586978 2022-001 Significant Deficiency - P
586979 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $3.92M Yes 1
10.415 Rural Rental Housing Loans $2.34M Yes 1
10.766 Community Facilities Loans and Grants $1.03M Yes 1
14.135 Mortgage Insurance_rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate $743,350 - 0
93.568 Low-Income Home Energy Assistance $491,477 - 0
10.427 Rural Rental Assistance Payments $490,278 - 0
93.569 Community Services Block Grant $470,502 - 0
10.447 The Rural Development (rd) Multi-Family Housing Revitalization Demonstration Program (mpr) $386,549 - 0
14.850 Public and Indian Housing $366,600 - 0
14.197 Multi-Family Housing $351,564 - 0
14.872 Public Housing Capital Fund $344,088 - 0
14.000 Cares Act Hcv Funding $7,787 - 0

Contacts

Name Title Type
VPVVTD8HCEM5 Cindy Ramsey Auditee
5302832466 Albert Hwu Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The significant accounting policies used in preparing the SEFA follow the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Not applicable The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Plumas County Community Development Commission (PCCDC) under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of PCCDC, it is not intended to and does not present the financial position, changes in net assets or cash flows of PCCDC.
Title: Summary of Significant Accounting Policies Accounting Policies: The significant accounting policies used in preparing the SEFA follow the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Not applicable Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Direct and Indirect (Pass-Through) Federal Awards Accounting Policies: The significant accounting policies used in preparing the SEFA follow the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Not applicable Federal awards may be granted directly to the PCCDC by a federal granting agency or may be granted to other government agencies which pass-through federal awards to the Authority. The schedule includes both of these types of federal award programs when they occur.
Title: Indirect Cost Accounting Policies: The significant accounting policies used in preparing the SEFA follow the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Not applicable PCCDC has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Loans Outstanding Accounting Policies: The significant accounting policies used in preparing the SEFA follow the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Not applicable See the notes to the SEFA for chart/table.

Finding Details

Finding 2022-001
2022 - 001 - Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance - Significant Deficiency Funding Agency Title ALN # Award Year U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers 14.871 2022 U.S. Department of Agriculture Rural Rental Housing Loans 10.415 2022 U.S. Department of Agriculture Community Facilities Loans and Grants 10.766 2022 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline by the PCCDC. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The PCCDC was not in compliance with federal regulations and guidelines. Auditor's Recommendation: We recommend the PCCDC attempt to meet the annual filing requirements.
Finding 2022-001
2022 - 001 - Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance - Significant Deficiency Funding Agency Title ALN # Award Year U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers 14.871 2022 U.S. Department of Agriculture Rural Rental Housing Loans 10.415 2022 U.S. Department of Agriculture Community Facilities Loans and Grants 10.766 2022 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline by the PCCDC. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The PCCDC was not in compliance with federal regulations and guidelines. Auditor's Recommendation: We recommend the PCCDC attempt to meet the annual filing requirements.
Finding 2022-001
2022 - 001 - Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance - Significant Deficiency Funding Agency Title ALN # Award Year U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers 14.871 2022 U.S. Department of Agriculture Rural Rental Housing Loans 10.415 2022 U.S. Department of Agriculture Community Facilities Loans and Grants 10.766 2022 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline by the PCCDC. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The PCCDC was not in compliance with federal regulations and guidelines. Auditor's Recommendation: We recommend the PCCDC attempt to meet the annual filing requirements.
Finding 2022-001
2022 - 001 - Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance - Significant Deficiency Funding Agency Title ALN # Award Year U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers 14.871 2022 U.S. Department of Agriculture Rural Rental Housing Loans 10.415 2022 U.S. Department of Agriculture Community Facilities Loans and Grants 10.766 2022 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline by the PCCDC. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The PCCDC was not in compliance with federal regulations and guidelines. Auditor's Recommendation: We recommend the PCCDC attempt to meet the annual filing requirements.
Finding 2022-001
2022 - 001 - Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance - Significant Deficiency Funding Agency Title ALN # Award Year U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers 14.871 2022 U.S. Department of Agriculture Rural Rental Housing Loans 10.415 2022 U.S. Department of Agriculture Community Facilities Loans and Grants 10.766 2022 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline by the PCCDC. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The PCCDC was not in compliance with federal regulations and guidelines. Auditor's Recommendation: We recommend the PCCDC attempt to meet the annual filing requirements.
Finding 2022-001
2022 - 001 - Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance - Significant Deficiency Funding Agency Title ALN # Award Year U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers 14.871 2022 U.S. Department of Agriculture Rural Rental Housing Loans 10.415 2022 U.S. Department of Agriculture Community Facilities Loans and Grants 10.766 2022 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline by the PCCDC. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The PCCDC was not in compliance with federal regulations and guidelines. Auditor's Recommendation: We recommend the PCCDC attempt to meet the annual filing requirements.