Recommendation: The Association continue to work internally and with software vendors and outside
consultants as needed to implement a chart of accounts and custom reporting tools that will assist
them in complying with federal regulations.
Explanation of disagreement with audit finding: There is...
Recommendation: The Association continue to work internally and with software vendors and outside
consultants as needed to implement a chart of accounts and custom reporting tools that will assist
them in complying with federal regulations.
Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
Action taken in response to the finding:
Containment
Upon discovering flaws in the new financial system we immediately hired a third‐party
consultant who was experienced with our newly implemented software system (MIP) as well as fiscal
best practices. This consultant was made available to the Fiscal team at the time, offering support
in the transition to the new software.
Root Cause
Not all information was migrated into the new software system in a timely manner, making it
difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the
audit processing, making it difficult to find information or pull reports that were
not fully migrated. The transition to the new fiscal software was during the height of the
COVID‐19 pandemic, making it difficult to complete training and migration of the new system.
Action Taken
Immediately, the OCCDA Executive Director worked directly with the remaining team members
to ensure business continuity in the fiscal department. Promptly, the chart of accounts
was updated to track grants separately as well as any carry‐over funds. Also, an
additional support membership was purchased through NP Solutions which specializes in MIP
implementation and software. During the recruitment and hiring of staff, the new Fiscal/HR Director
has delegated tasks that streamline duties, creating separation of duties where
appropriate to ensure effective internal controls. The fiscal team positions have not only been delegated separate tasks but have also been provided in‐depth training on them. The
leadership team has been trained on allowable costs and charged with reviewing their
assigned budgets each month. Already our Fiscal Manager has implemented running monthly spending
reports. The Leadership team members work monthly with the Fiscal Manager to review the reports and
line‐by‐line reports when appropriate to seek clarification and ensure that we are reporting
accurately. The Fiscal/HR Director, Fiscal Manager, and Fiscal Assistant were sent to an in‐depth
MIP training this year to increase skills and knowledge of software to align with GAPP practices.
Also, the Fiscal/HR Director has completed a Uniform Guidance training this year and our Fiscal
Manager will be taking this training in the coming year. Moving forward in 2024, the Fiscal Manager
will continue to update the chart of accounts to organize the general ledger and enhance our
reports for ease of use and ensure accuracy. On or before March 2024 the chart of accounts will be
updated. For example, each time a new funding source is received a new program code will be created
allowing for tracking and reporting. Our internal policy indicates that we will have regular
reviews and ensure compliance. Our new Fiscal Manager has current relationships with the software
team allowing for questions to be asked and answered quickly.
Name(s) of contact person(s) responsible for corrective action: Fiscal Manager
Planned completion date for corrective action plan: In process to be completed by March 2024
(Q1)