Finding 2025-003 Late Reporting and Noncompliance with Reporting Requirements Material Weakness Name of Contact Person: Nora Tom, President; Tribal Coordinator, Jacinta Martin Corrective Action Plan: The Stebbins Community Association will establish and implement a formal reporting compliance process to ensure that all required financial, programmatic, grant, and other regulatory reports are accurately prepared, reviewed, approved, and submitted by the applicable deadlines. Management will implement the following procedures: 1. Centralized Reporting Calendar The Association will establish a centralized reporting calendar identifying all required reports, including: • Report name and funding source; • Reporting period; • Due date; • Responsible employee; • Required management review; • Submission method; and • Date submitted. The calendar will be maintained and updated throughout the year. 2. Designated Responsibility A specific employee will be assigned responsibility for monitoring each reporting requirement. The assigned employee will be responsible for preparing the report and ensuring that it is submitted by the applicable deadline. 3. Management Review and Approval All significant financial and program reports will be reviewed by the Executive Director or designated management personnel before submission. The review will verify the accuracy and completeness of the information and compliance with applicable reporting requirements. 4. Advance Deadlines Internal deadlines will be established before the actual funding agency or regulatory deadline. Reports should generally be completed and submitted for management review sufficiently in advance to allow time for corrections or unforeseen delays. 5. Supporting Documentation Documentation supporting submitted reports will be maintained in an organized manner, including financial records, invoices, payroll records, program records, grant documentation, correspondence, and copies of submitted reports and submission confirmations. 6. Monitoring of Grant and Reporting Requirements Management will periodically review grant agreements, award documents, funding notices, and applicable regulations to identify reporting requirements and changes to reporting deadlines or submission procedures. 7. Late or Missed Reports If a report cannot be submitted by the required deadline, the responsible employee will immediately notify management. Management will contact the applicable funding agency, when appropriate, to request an extension or provide an explanation and establish a plan for bringing the reporting requirement current. 8. Follow-Up on Outstanding Reports Management will maintain a list of outstanding or pending reports and monitor them until completed and accepted by the applicable funding agency. 9. Staff Training Employees responsible for grant administration, accounting, financial reporting, and program reporting will receive training regarding reporting deadlines, applicable grant requirements, documentation standards, and submission procedures. 10. Ongoing Management Oversight The Executive Director will periodically review the reporting calendar and outstanding reports to ensure that reporting responsibilities are being completed timely and that identified deficiencies are corrected. Proposed Completion Date: The corrective action will be implemented immediately. The centralized reporting calendar and assignment of reporting responsibilities will be established for the current fiscal year.