Recommendation: We recommend that the Association establishes controls that require timely reporting and support amounts reported.
Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
Action taken in response to finding:
Containment
Fiscal staff has been trained on reporting requirements, including required supporting documentation and deliverable timelines.
Root Cause
At the end of 2022, the long-time fiscal director left the agency. With attrition in the fiscal department, other staff took responsibility for the reporting duty. This was complicated due to a lack of knowledge of the new software system and previous lack of all information being migrated into the new system, which contributed to pulling reports that were thought to be accurate, but were not. Prior to the deadline for this report, OCCDA reached out multiple times to OHS staff for assistance in transitioning permissions to complete the report as well as return funds. Included in these conversations was a direct request as to whether the agency should be concerned if the report was late, to which OHS responded to go through these processes and make a note in the report about the lateness.
Action Taken
Due to the new staff, we worked with OHS fiscal staff who instructed us to not submit until the money that was due to be returned had been received in the payment management system. Moving forward we are running accurate and timely reports that will allow us ample time to complete these report submissions. Reporting has been on time since this late submission.