Corrective Action Plans

Finding 394321 (2023-001)

Significant Deficiency 2023

Choanoke Area Development Associaion, Inc.

NC

Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs

The Association will update the procedures for review and posting of invoices for proper cutoff dates. Currently, our cutoff policy is the end of the month. CADA will amend the Fiscal Policy to add that accounting staff will carefully review all invoices to ensure that CADA has reconciled each autho...

The Association will update the procedures for review and posting of invoices for proper cutoff dates. Currently, our cutoff policy is the end of the month. CADA will amend the Fiscal Policy to add that accounting staff will carefully review all invoices to ensure that CADA has reconciled each authorized invoice for payment in the correct fiscal year, with proper coding and authorizations. Accounting staff will check with service providers/vendors to ensure that CADA has received all invoices/purchase orders for a fiscal year prior to final closing of the fiscal year. The CADA Executive Director and Finance Director will present recommended Fiscal Policy changes to the Association’s Fiscal and Executive Committees for their review and input. After the Committees’ review and input, the Chairs of The Executive and Finance Committees will present the recommended changes to the Fiscal Policies to CADA’s full Board for approval. Upon Board approval of the Amended Fiscal policy, the Finance Director will train the accounting staff about the fiscal policies changes and instruct staff to implement the policy changes. The Executive Director and Fiscal Director will provide oversight throughout the year including requiring staff to check with service providers to ensure that the vendors have submitted all invoices for the fiscal year and all purchase orders reconciled or cleared by end of fiscal year. Proposed Completion Date: June 30, 2024.

View Audit 304318 Questioned Costs: $1

Finding 394320 (2023-002)

Significant Deficiency 2023

City of Groves, Texas

TX

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties

Kevin Carruth, City Manager, will monitor the steps taken by the grant management consultant and the Director of Finance to keep apprised of changes made to the grant requirements.

View Audit 304316

Finding 394311 (2023-001)

Significant Deficiency 2023

YWCA Delaware Inc.

DE

Internal Control / Segregation of Duties Reporting

YWCA Delaware, Inc. will implement procedures and policies to enable it to identify the required reporting requirements for federal awards throughout the year and at year end and ensure all reports are filed timely and accurately.

View Audit 304290

Finding 394255 (2023-002)

Significant Deficiency 2023

City of South Lake Tahoe

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2023-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A, 2022 Compliance Requirements: Reporting Type of Finding: Significant Defic...

Finding 2023-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A, 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Views of Responsible Officials and Corrective Action Plan: Management agrees. The review of the information to be submitted has been performed and documented, however, due to the report submission portal not providing an option for the authorized official to review inputted information and authorize the submission, the preparer submitted the report in accordance with the previously approved information. Our procedures have been modified to document evidence of additional review of required reports by the responsible individual prior to submission. Responsible Individual(s): Olga Tikhomirova, Director of Finance Anticipated Completion Date: September 2024

View Audit 304261

Finding 394240 (2023-003)

Material Weakness 2023

Harris County Wcid #21

TX

Material Weakness Internal Control / Segregation of Duties

Margaret Riojas, Office Manager and Ronald Daniels, General Manager concur with the finding and agree to implement procedures to ensure compliance with Davis-Bacon Act requirements

View Audit 304235

Finding 394239 (2023-002)

Material Weakness 2023

Harris County Wcid #21

TX

Material Weakness Internal Control / Segregation of Duties

Margaret Riojas, Office Manager and Ronald Daniels, General manager, concur with the finding. The District is in the process of interviewing potential new consultants that will assist in the monthly and annual closing of accounting records

View Audit 304235

Finding 394238 (2023-001)

Material Weakness 2023

Harris County Wcid #21

TX

Material Weakness Internal Control / Segregation of Duties

Margaret Riojas, Office Manager and Ronald Daniels, General Manager, concur with the finding. The District is in the process of interviewing potential new consultants that will assist in the preparation of Financial Statements

View Audit 304235

Finding 394237 (2023-001)

None 2023

Puerto Rico Fiscal Agency & Financial Advisory Authority

PR

Reporting Internal Control / Segregation of Duties § 200.512

Management response: Finding accepted Management has in place all the internal controls needed to issue the Uniform Guidance report for the fiscal year ending on June 30, 2024, and subsequent years on time. Currently, management is working with the 2024 fiscal year financial statement audit and uni...

Management response: Finding accepted Management has in place all the internal controls needed to issue the Uniform Guidance report for the fiscal year ending on June 30, 2024, and subsequent years on time. Currently, management is working with the 2024 fiscal year financial statement audit and uniform guidance audit plan which take into consideration to issue those reports on or before March 31, 2025. Corrective action plan: The submission of the 2023 data collection form and reporting package will be performed on or before April 30, 2024. Contact Person: Jessica Ortiz Rivera – Title: Comptroller

View Audit 304216

Finding 394232 (2023-005)

Material Weakness 2023

City of Forest Park, Georgia

GA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Name of the Contact Person Responsible for the Corrective Action Plan: John Wiggins, Finance Director. Corrective Action Plan: The City of Forest Park will take necessary steps to ensure that the reporting requirement of the CSLFRF grant will be submitted on time to prevent noncompliance with the ...

Name of the Contact Person Responsible for the Corrective Action Plan: John Wiggins, Finance Director. Corrective Action Plan: The City of Forest Park will take necessary steps to ensure that the reporting requirement of the CSLFRF grant will be submitted on time to prevent noncompliance with the terms of the CSLFRF grant. Anticipated Completion Date: April 30, 2024

View Audit 304202

Finding 394227 (2023-003)

Significant Deficiency 2023

Lyford Consolidated Independent School District

TX

HUD Housing Programs Internal Control / Segregation of Duties § 200.303

The District will review the current procedures for maintaining documentation for when students are removed from the adjusted cohort and ensure written documentation is maintained. ...

The District will review the current procedures for maintaining documentation for when students are removed from the adjusted cohort and ensure written documentation is maintained. Contact Person: Reynaldo Robles, CFO Implementation Time Frame: August 31, 2024

View Audit 304193

Finding 394064 (2023-002)

Significant Deficiency 2023

Th, INC

WI

Internal Control / Segregation of Duties

Recommendation: Management and Board of Directors should remain aware of this situation and continue to monitor the various functions of the office staff and review detail reports to improve reliance on information prepared. Management Response: TH, Inc’s Administrator and Board will continue to mo...

Recommendation: Management and Board of Directors should remain aware of this situation and continue to monitor the various functions of the office staff and review detail reports to improve reliance on information prepared. Management Response: TH, Inc’s Administrator and Board will continue to monitor the accounting process. The following procedures have become written policy: all checks received are recorded in the appropriate deposit book by the Administrative Assistant; all deposits are reviewed by the Administrator; the Administrator makes the deposit at the bank; the Bookkeeper reviews and compares deposit totals with the online bank activity; the Administrator and Bookkeeper review monthly paper bank statements together; the Board reviews the financial reports, which includes monthly check register activity.

View Audit 304173

Finding 394063 (2023-001)

Significant Deficiency 2023

Th, INC

WI

Internal Control / Segregation of Duties

Recommendation: We recommend the Organization adopt policies and procedures to ensure the accounting records are in compliance with generally accepted accounting principles. Additionally, procedures should remain for requiring the Organization’s management to review the drafted financial statements...

Recommendation: We recommend the Organization adopt policies and procedures to ensure the accounting records are in compliance with generally accepted accounting principles. Additionally, procedures should remain for requiring the Organization’s management to review the drafted financial statements with the accounting firm and take responsibility for the finalized financial statements. Management Response: TH, Inc’s Administrator and Boad recognize their responsibility for the financial statements. The following procedures have become written policy: The Administrator reviews and approves invoices and statements as they come in; the Bookkeeper processes invoices and statements weekly, processing checks every other week; a Board member and Administrator review and approve the checks and direct payments every other week; electronic payments are reviewed and approved monthly by a Board member and Administrator; all financial reports are reviewed and approved by the Board at the monthly Board meetings.

View Audit 304173

Finding 393949 (2023-003)

Significant Deficiency 2023

Columbia Gorge Community College

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328 § 200.329

2023-003 – Reporting – Significant Deficiency in Internal Controls over Compliance Federal Agency Name: Department of Education Federal Assistance Listing Number: 84.425E, 84.425F Federal Program Name: Higher Education Emergency Relief Funds (HEERF) Student Aid Portion, Higher Education Emergency Re...

2023-003 – Reporting – Significant Deficiency in Internal Controls over Compliance Federal Agency Name: Department of Education Federal Assistance Listing Number: 84.425E, 84.425F Federal Program Name: Higher Education Emergency Relief Funds (HEERF) Student Aid Portion, Higher Education Emergency Relief Funds (HEERF) Institutional Portion Finding Summary: A sample of 4 special reports from the population of 4 special reports was selected. For the three quarterly reports selected, the College could not provide support that the reports were published timely. In addition, the College could not provide consistent institutional records for the data included in the three quarterly reports or annual reports. Three of the four quarterly reports were corrected based on the audit procedures performed, the College did not properly identify these as “corrected” upon posting to the College website. Responsible Individuals: Dr. Lorelle Davies, Chief Financial Officer 105 Courtney Judah, Executive Director of Institutional Effectiveness Corrective Action Plan: The college will continue to apply a detailed reporting process for timely collection and reporting of grants. Reporting to include the following:  Accurate and regular collection of data needed to report outcomes and service populations.  Cross verify data with Institutional Effectiveness and Institutional Research.  Post in accordance with grant requirements including documentation to record posting and submission dates. Anticipated Completion Date: Completed April 30, 2024

View Audit 304126

Finding 393941 (2023-008)

Material Weakness 2023

Columbia Gorge Community College

OR

Questioned Costs Student Financial Aid Procurement, Suspension & Debarment

2023-008 – Eligibility – Material Weakness in Internal Controls over Compliance and Material Noncompliance Student Financial Assistance Cluster U.S Department of Education Federal Assistance Listing Number: 84.063, 84.268, 84.007, 84.033, 84.379 Federal Program Name: Federal Pell Grant Program, Fede...

2023-008 – Eligibility – Material Weakness in Internal Controls over Compliance and Material Noncompliance Student Financial Assistance Cluster U.S Department of Education Federal Assistance Listing Number: 84.063, 84.268, 84.007, 84.033, 84.379 Federal Program Name: Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program Finding Summary: The College did not have adequate controls in place to ensure the appropriate and reasonable amounts were included in each eligible cost of attendance category for its students, that awards were properly calculated, refunds were disbursed timely and student records were accurate. The auditors were not able to conclude that the College is in compliance with eligibility requirements in the OMB compliance supplement. Repeat finding: No Responsible Individuals: Michael N. Espinoza, Vice President of Student Services Views of responsible officials and planned corrective actions: The college entered into a third-party contract to manage financial aid packaging and awarding. Calculation and reporting completed by prior Financial Director submitted national average as the college calculations instead of college service area specific calculations. The college worked with the third-party provider to ensure policies and processes adopted in July 2023 to ensure cost of attendance (COA) reporting and calculations are complete and accurate going forward. Corrective Action: The College will review their policies, procedures and controls to ensure that annually a cost of attendance schedule is approved, and that the approved schedule is used in packaging student financial aid. Rationale for adjustments made to the budgeted cost of attendance for individual students should be documented and support maintained. The College will review all processes and procedures related to eligibility to ensure controls are well documented and to properly adhere to requirements for eligibility of Title IV aid. Anticipated Completion Date: to be completed by June 30, 2024

View Audit 304126 Questioned Costs: $1

Finding 393940 (2023-007)

Material Weakness 2023

Columbia Gorge Community College

OR

Student Financial Aid Material Weakness Reporting

2023-007 – Reporting – Material Weakness in Internal Controls Student Financial Assistance Cluster U.S Department of Education Federal Assistance Listing Number: 84.063, 84.268 Federal Program Name: Federal Pell Grant Program, Federal Direct Student Loans Finding Summary: The College did not have ad...

2023-007 – Reporting – Material Weakness in Internal Controls Student Financial Assistance Cluster U.S Department of Education Federal Assistance Listing Number: 84.063, 84.268 Federal Program Name: Federal Pell Grant Program, Federal Direct Student Loans Finding Summary: The College did not have adequate and/or functioning controls in place to ensure the reporting of disbursements to students on COD was submitted in a timely way and that the dates and amounts agreed. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the disbursement information reported by institutions. The College is not in compliance with the federal COD reporting requirements described in the OMB Compliance Supplement and required by the Department of Education. Repeat finding: Yes, 2022-004 Responsible Individuals: Michael N. Espinoza, Vice President of Student Services Corrective Action: The college will conduct ongoing training to develop reporting and process steps to prevent reporting errors and improve accuracy in reporting in identifying student’s assistance needs. The College has entered into an agreement with a third-party financial aid provider to service and administer financial aid awards, COD reporting and reconciliation.  The College will implement a process to review, update, and verify student disbursements are reported to COD accurately and timely.  Prevention to include creation of reports for awards pending and detailed disbursement and reconciliations schedules, and system back-end processes. 108  Implemented a tracking log starting in July 2023 between Financial Aid and the Business Office to ensure distribution in compliance with Common Origination and Disbursement (COD). Anticipated Completion Date: to be completed by June 30, 2024

View Audit 304126

Finding 393939 (2023-006)

Material Weakness 2023

Columbia Gorge Community College

OR

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Student Financial Aid

2023-006 – Gramm-Leach-Bliley Act – Student Information Security – Material Weakness in Internal Controls over Compliance and Material Noncompliance Student Financial Assistance Cluster U.S Department of Education Federal Assistance Listing Number: 84.063, 84.268, 84.007, 84.033, 84.379 Federal Prog...

2023-006 – Gramm-Leach-Bliley Act – Student Information Security – Material Weakness in Internal Controls over Compliance and Material Noncompliance Student Financial Assistance Cluster U.S Department of Education Federal Assistance Listing Number: 84.063, 84.268, 84.007, 84.033, 84.379 Federal Program Name: Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program 107 Finding Summary: Staffing shortages have contributed to the delay in the implementation of this standard. The absence of a well-designed and documented policy addressing the standards set forth under the act could put the security, confidentiality, and integrity of student information at risk. Responsible Individuals: Andrew Burke, Chief Information Officer Corrective actions Plan: The college released a Request for Proposal (RFP) to contract with outside information technology services to guide the development and implement a comprehensive information security program and address staffing gaps. Outside Chief Information Officer, information security, and technical partnership completed and contracted effective April 2024. Outside service will guide the college in the review and implementation of procedures and policies necessary for the required controls to be completed through the following phase:  Assessment and gap analysis of current infrastructure and cybersecurity measures.  Develop necessary policies and procedures based on NIST guidelines and GLBA requirements.  Detect and respond to ongoing training and incident response planning. Anticipated Completion Date: to be completed by June 30, 2024

View Audit 304126

Finding 393938 (2023-005)

Material Weakness 2023

Columbia Gorge Community College

OR

Questioned Costs Student Financial Aid Special Tests & Provisions

2023-005 – Special Tests and Provisions – Return of Title IV Funds (R2T4) – Material Weakness in Internal Controls over Compliance and Material Noncompliance Student Financial Assistance Cluster Department of Education Finding Summary: This occurred because of lack of controls and processes in place...

2023-005 – Special Tests and Provisions – Return of Title IV Funds (R2T4) – Material Weakness in Internal Controls over Compliance and Material Noncompliance Student Financial Assistance Cluster Department of Education Finding Summary: This occurred because of lack of controls and processes in place to ensure supporting documentation is maintained for student’s withdrawal dates, and a lack of understanding of compliance requirements. This resulted in a failure to properly identify students requiring calculation for return of funds to the federal government, or eligibility for post withdrawal disbursement. As a result, the auditors were unable to determine if the College is remitting unearned funds to the federal government, or offering eligible students post withdrawal disbursements if available to them. Responsible Individuals: Michael N. Espinoza, Vice President of Student Services Corrective Action Plan: The college entered into a third-party contract to manage financial aid packaging and awarding. Integration and processes for the R2T4 calculation with the third-party processer was not completed correctly. New integrations, policies, and processes to be adopted in fiscal year 2023-24.  Develop and implement ongoing tracking and reporting for all financial aid reporting.  Financial Aid and Student Accounts work to regularly review and action student account files.  Continue to work with third-party service to review and promptly return Title IV funding in compliance with federal rulings. Anticipated Completion Date: to be completed by June 30, 2024

View Audit 304126 Questioned Costs: $1

Finding 393937 (2023-004)

Material Weakness 2023

Columbia Gorge Community College

OR

Student Financial Aid Material Weakness Reporting

over Compliance and Material Noncompliance Student Financial Assistance Cluster Department of Education Federal Assistance Listing Number: 84.063, 84.268 Federal Program Name: Federal Pell Grant Program, Federal Direct Student Loans Finding Summary: The College did not have controls in place to ensu...

over Compliance and Material Noncompliance Student Financial Assistance Cluster Department of Education Federal Assistance Listing Number: 84.063, 84.268 Federal Program Name: Federal Pell Grant Program, Federal Direct Student Loans Finding Summary: The College did not have controls in place to ensure the reporting of enrollment information under the Pell grant and Direct loan programs via NSLDS was completed. Due to the way the College’s software pulls the roster information, the Clearing House is unable to send the data to NSLDS. While the College has been working with the software vendor to correct this issue, the reporting process for NSLDS stopped in the prior award year and has not resumed. Management did not implement other processes or procedures to deal with the issues encountered with the software to fulfill their responsibility to ensure accurate and timely reporting and submission of student status during the year. The College is not in compliance with the federal enrollment reporting requirements described in the OMB Compliance Supplement and required by the Department of Education. Repeat finding – Yes, 2022-003 Responsible Individuals: Mary Martin, Registrar Michael N. Espinoza, Vice President of Student Services Corrective Action Plan: Enrollment reporting is the responsibility of the Columbia Gorge Community College (CGCC) Registrar. Reporting of enrollment information in a timely manner for the year ended June 30, 2023, was impacted by the implementation of a new Student Information System (SIS) in May 2021. The SIS included significant changes to student recording procedures and a new enrollment reporting process. In response to the Enrollment Reporting Finding for the year ended June 30, 2023, the Registrar continues working to mitigate any issues negatively impacting enrollment reporting by:  working with the Vice President of Student Services and Director of Financial Aid to establish internal checks and balances to ensure reporting is being done in a timely manner.  working with SIS system support staff and internal IT staff to promptly address technical issues and/or other issues impacting enrollment reporting. 106  working with National Student Clearinghouse representative to ensure reporting schedule meets required timeframes.  consistent review of enrollment files prior to submission to ensure correct student enrollment statuses and program information are being reported.  prompt resolution of reporting errors.  identifying and training of additional staff on enrollment reporting. Anticipated Completion Date: to be completed by June 30, 2024

View Audit 304126

Finding 393878 (2023-008)

Material Weakness 2023

YWCA West Central Michigan

MI

Reporting Internal Control / Segregation of Duties Material Weakness § 200.328 § 200.329

The YWCA will ensure that all federal award reports are filed in a timely manner. The YWCA is in the process of posting a new position, Director of Grants and Compliance. The individual in this new role will be responsible for tracking report due dates and working with the individuals responsible fo...

The YWCA will ensure that all federal award reports are filed in a timely manner. The YWCA is in the process of posting a new position, Director of Grants and Compliance. The individual in this new role will be responsible for tracking report due dates and working with the individuals responsible for the content of these reports to ensure the information is accurate and on time. In situations where the Director of Grants and Compliance is responsible for gathering the data for required reporting, the data will be reviewed by either the CFO or CEO prior to submission of the report.

View Audit 304072

Finding 393865 (2023-007)

Significant Deficiency 2023

YWCA West Central Michigan

MI

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

The YWCA will address any open items from the 2023 HUD monitoring assessment and close any findings. Future findings, if any, will be closed with HUD within 30 days of receipt of the findings.

View Audit 304072

Finding 393863 (2023-005)

Significant Deficiency 2023

YWCA West Central Michigan

MI

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

The YWCA will implement the following changes in its accounting procedures: 1. For each client in the HEAL program, where the YWCA pays rent for the client, a rent reasonableness form will be completed by the HEAL program staff and approved by the HEAL Program Director and Sr. Director. The form wil...

The YWCA will implement the following changes in its accounting procedures: 1. For each client in the HEAL program, where the YWCA pays rent for the client, a rent reasonableness form will be completed by the HEAL program staff and approved by the HEAL Program Director and Sr. Director. The form will be saved in the client’s file within the Bizstream client management program. The rent reasonableness form will also be submitted to the finance department prior to, or along with a request for the client’s first rent payment.

View Audit 304072

Finding 393850 (2023-001)

None 2023

Lake Geneva Joint #1 School District

WI

Internal Control / Segregation of Duties

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indiv...

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.

View Audit 304055

Finding 393846 (2023-001)

Material Weakness 2023

Sunbelt Human Advancement Resources, Inc.

SC

Reporting Internal Control / Segregation of Duties

Finding 2023-01 – Internal Control over Financial reporting - Adjustments Condition: During the audit process, significant adjustments were made to the Organization’s financial records so as to appropriately state the financial statements in the ...

Finding 2023-01 – Internal Control over Financial reporting - Adjustments Condition: During the audit process, significant adjustments were made to the Organization’s financial records so as to appropriately state the financial statements in the current fiscal year. Complexities in implementing new accounting guidance for revenue recognition and leases contributed to the cause of this condition. The Organization’s independent auditors may assist in the preparation of accurate financial statements and disclosures but are not considered a part of the Organization’s internal control process under audit standards. Corrective Action Planned: The Organization will establish procedures to ensure that the accounting guidance for revenue recognition and lease transactions is appropriately applied on a timely basis throughout the fiscal year. Name of Contact Person Responsible for Corrective Action: Doris Pitchford, Director of Business and Finance Anticipated Completion Date: June 15, 2024

View Audit 304044

Finding 393807 (2023-001)

Material Weakness 2023

The Dream Program, Inc.

VT

Internal Control / Segregation of Duties Significant Deficiency

Auditors Finding: Finding No.:2023-001 (2022-002) Issue: The DREAM Program did not properly document approval on invoices for various expenses. Root Cause: The organization had not implemented an explicit approval process throughout the whole year being audited. Corrective Action Planned: ● Effectiv...

Auditors Finding: Finding No.:2023-001 (2022-002) Issue: The DREAM Program did not properly document approval on invoices for various expenses. Root Cause: The organization had not implemented an explicit approval process throughout the whole year being audited. Corrective Action Planned: ● Effective June 2023, the Organization requires all invoices to be explicitly approved by both the operations director and the executive director in Bill.com prior to the payment being sent out. ● All transactions are reviewed by the bookkeeper at the close of month and a CPA quarterly. ● Relevant staff will meet post-audit to debrief, and continue to meet quarterly during existing “internal audit” meetings, to better identify areas for improvement. The organization will continue to strengthen our review process by initiating more involvement from our Board of Directors’ Finance Committee. Persons Responsible for Corrective Actions: Mike Foote, Executive Director; Christina Cramer, Business Manager; Kayla Brosilow, Operations Director; Bookkeeper; External Accountant; Board Finance Committee Meeting

View Audit 303991

Finding 393767 (2023-001)

Significant Deficiency 2023

Plumas County Community Development Commission

CA

HUD Housing Programs Reporting Significant Deficiency

Management's Response: The Fiscal Year-End 2023 Single Audit was late due to the previous three Single Audits also being late. PCCDC's Finance Team has worked meticulously to get those submissions completed. The Finance Team has also implemented procedures that adhere to deadlines and policies set b...

Management's Response: The Fiscal Year-End 2023 Single Audit was late due to the previous three Single Audits also being late. PCCDC's Finance Team has worked meticulously to get those submissions completed. The Finance Team has also implemented procedures that adhere to deadlines and policies set both internally and the Agency's funding sources. The devotion of the team along with higher standards led by the Finance Director will ensure timely and accurate submissions. Estimated Completion Date: 07/01/2023 Responsible Party: Cindy Ramsey - Finance Director

View Audit 303951

Corrective Action Plans

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