FAC Explorer

Audit 303951

FY End
2023-06-30
Total Expended
$11.34M
Findings
4
Programs
11
Organization: Plumas County Community Development Commission (CA)
Year: 2023 Accepted: 2024-04-18
Auditor: Harshwal & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393767 2023-001 Significant Deficiency Yes P
393768 2023-001 Significant Deficiency Yes P
970209 2023-001 Significant Deficiency Yes P
970210 2023-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $4.20M Yes 1
10.415 Rural Rental Housing Loans $2.31M - 0
10.766 Community Facilities Loans and Grants $1.01M - 0
93.568 Low-Income Home Energy Assistance $731,242 Yes 1
14.135 Mortgage Insurance_rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate $694,955 - 0
10.427 Rural Rental Assistance Payments $522,068 - 0
93.569 Community Services Block Grant $432,540 - 0
10.447 The Rural Development (rd) Multi-Family Housing Revitalization Demonstration Program (mpr) $386,027 - 0
14.872 Public Housing Capital Fund $372,361 - 0
14.850 Public and Indian Housing $345,110 - 0
14.197 Multi Family Housing $333,206 - 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, 2023. 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 to the PCCDC by a federal granting agency or may be granted to other government agencies which pass-through federal awards to the PCCDC. 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 The following program had federally - funded loans outstanding at June 30, 2023: Amounts Outstanding Program Title ALN # June 30, 2023 June 30, 2022 Rural Rental Housing Loans 10.415 $ 2,306,457 $ 2,339,668 Mortgage Insurance-Rental and Cooperative Housing for Moderate Income Families and Elderly 14.135 694,955 743,350 Rural Development MF Housing Revitalization 10.447 386,027 386,549 Community Facilities Loans and Grants 10.766 1,012,927 1,033,233 Total Amount Outstanding $ 4,400,366 $ 4,502,800

Finding Details

Finding 2023-001
2023 - 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 2023 U.S. Department of Health and Human Services Low-Income Home Energy Assistance Program 93.568 2023 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2023, 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: PCCDC was unable to furnish the necessary audit documentation to ensure timely and accurate reporting. Effect: PCCDC was not in compliance with federal regulations and guidelines. Questioned Costs: None. Auditor's Recommendation: We recommend the PCCDC make efforts to meet the annual filing requirements.
Finding 2023-001
2023 - 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 2023 U.S. Department of Health and Human Services Low-Income Home Energy Assistance Program 93.568 2023 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2023, 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: PCCDC was unable to furnish the necessary audit documentation to ensure timely and accurate reporting. Effect: PCCDC was not in compliance with federal regulations and guidelines. Questioned Costs: None. Auditor's Recommendation: We recommend the PCCDC make efforts to meet the annual filing requirements.
Finding 2023-001
2023 - 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 2023 U.S. Department of Health and Human Services Low-Income Home Energy Assistance Program 93.568 2023 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2023, 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: PCCDC was unable to furnish the necessary audit documentation to ensure timely and accurate reporting. Effect: PCCDC was not in compliance with federal regulations and guidelines. Questioned Costs: None. Auditor's Recommendation: We recommend the PCCDC make efforts to meet the annual filing requirements.
Finding 2023-001
2023 - 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 2023 U.S. Department of Health and Human Services Low-Income Home Energy Assistance Program 93.568 2023 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2023, 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: PCCDC was unable to furnish the necessary audit documentation to ensure timely and accurate reporting. Effect: PCCDC was not in compliance with federal regulations and guidelines. Questioned Costs: None. Auditor's Recommendation: We recommend the PCCDC make efforts to meet the annual filing requirements.