BRANSON/LAKES AREA CHAMBER OF COMMERCE AND AFFILIATE

EIN: 440586242

UEI: GSA_MIGRATION

Data as of August 24, 2026

BRANSON/LAKES AREA CHAMBER OF COMMERCE AND AFFILIATE3 audit years7 findings3 repeat
3
Audit Years
7
Total Findings
3
Repeat Findings

FY 2020-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 12, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 12, 2022 (1504 days ago).

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2020-001
Other
REPEAT

There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. Context: Deficiency was discovered while analyzing internal controls. Effect: There is a risk that the Organization?s internal controls would detect; but, not prevent misstatement. Cause: There is a limited number of staff for certain accounting functions. Recommendation: It is recommended that management and the Board of Directors continues oversight to minimize risks. Response: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred. To mitigate this risk, management, the Chamber Finance Oversight Committee, Chamber Board of Directors, and the TCED Finance Oversight Committee and TCED Board of Directors (for EBT) are actively involved in the financial affairs of the Organization and meet regularly to review financial information. This is a repeat finding of the prior year audit.

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CFDA 21.019 U.S. Department of the Treasury Coronavirus Relief Fund Findings ? Financial Statement Audit 2020-01 Criteria: The size of the Organization?s staff should be sufficient to provide optimum segregation of duties for preventative and detective internal controls. Condition: There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. Context: Deficiency was discovered while analyzing internal controls. Effect: There is a risk that the Organization?s internal controls would detect; but, not prevent misstatement. Cause: There is a limited number of staff for certain accounting functions. Recommendation: It is recommended that management and the Board of Directors continues oversight to minimize risks. Response: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred. To mitigate this risk, management, the Chamber Finance Oversight Committee, Chamber Board of Directors, and the TCED Finance Oversight Committee and TCED Board of Directors (for EBT) are actively involved in the financial affairs of the Organization and meet regularly to review financial information. This is a repeat finding of the prior year audit.

Corrective Action Plan

Findings ? Financial Statement Audit 2020-01 Recommendation: It is recommended that management and the Board of Directors continues oversight to minimize risks. Corrective Action Planned: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred and without going against government guidance on operating this type of facility. To mitigate this risk, management, the Chamber Finance Oversight Committee, Chamber Board of Directors, and the TCED Finance Oversight Committee and TCED Board of Directors (for EBT) are actively involved in the financial affairs of the Organization and meet regularly to review financial information. Anticipated Implementation Date: This action plan is ongoing with continued oversight by management, the Financial Oversight Committee, and the Board of Directors.

Prior Finding References

2019-001

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2020-002
Activities Allowed or Unallowed / Cost Allowability / Period of Performance / Reporting
REPEAT

There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. Context: Deficiency was discovered while analyzing internal controls. Effect: There is a risk that the Organization?s internal controls would detect; but not prevent misstatement. Cause: There is a limited number of staff for certain accounting functions. Recommendation: It is recommended that management and the Board of Directors continues oversight to minimize risks. Questioned Costs: $0 Response: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred. To mitigate this risk, management, the Chamber Finance Oversight Committee, Chamber Board of Directors, and the TCED Finance Oversight Committee and TCED Board of Directors (for EBT) are actively involved in the financial affairs of the Organization and meet regularly to review financial information. This is a repeat finding of the prior year audit.

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CFDA 21.019 U.S. Department of the Treasury Coronavirus Relief Fund Findings ? Major Federal Award Program Audit 2020-02 Criteria: The size of the Organization?s staff should be sufficient to provide optimum segregation of duties for preventative and detective internal controls for all direct and material compliance requirements (allowable activities, allowable costs, period of availability and reporting). Condition: There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. Context: Deficiency was discovered while analyzing internal controls. Effect: There is a risk that the Organization?s internal controls would detect; but not prevent misstatement. Cause: There is a limited number of staff for certain accounting functions. Recommendation: It is recommended that management and the Board of Directors continues oversight to minimize risks. Questioned Costs: $0 Response: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred. To mitigate this risk, management, the Chamber Finance Oversight Committee, Chamber Board of Directors, and the TCED Finance Oversight Committee and TCED Board of Directors (for EBT) are actively involved in the financial affairs of the Organization and meet regularly to review financial information. This is a repeat finding of the prior year audit.

Corrective Action Plan

Findings ? Major Federal Award Program Audit 2020-02 Recommendation: It is recommended that management and the Board of Directors continues oversight to minimize risks. Corrective Action Planned: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred and without going against government guidance on operating this type of facility. To mitigate this risk, management, the Chamber Finance Oversight Committee, Chamber Board of Directors, and the TCED Finance Oversight Committee and TCED Board of Directors (for EBT) are actively involved in the financial affairs of the Organization and meet regularly to review financial information. Anticipated Implementation Date: This action plan is ongoing with continued oversight by management, the Financial Oversight Committee, and the Board of Directors.

Prior Finding References

2019-002

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Period of Performance, Reporting →

FY 2019-12-31

FAC accepted this audit on August 20, 2020 — management decision was due February 20, 2021.

2019-002
Other
REPEAT

There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. Context: Deficiency was discovered while analyzing internal controls. Effect: There is a risk that the Organization?s internal controls would detect; but, not prevent misstatement. Cause: There is a limited number of staff for certain accounting functions. Recommendation: It is recommended that management and the Board of Directors continues oversight to minimize risks. Response: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred. To mitigate this risk, management, the Chamber Finance Oversight Committee, Chamber Board of Directors, and the TCED Finance Oversight Committee and TCED Board of Directors (for EBT) are actively involved in the financial affairs of the Organization and meet regularly to review financial information.

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Full finding narrative

Criteria: The size of the Organization?s staff should be sufficient to provide optimum segregation of duties for preventative and detective internal controls. Condition: There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. Context: Deficiency was discovered while analyzing internal controls. Effect: There is a risk that the Organization?s internal controls would detect; but, not prevent misstatement. Cause: There is a limited number of staff for certain accounting functions. Recommendation: It is recommended that management and the Board of Directors continues oversight to minimize risks. Response: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred. To mitigate this risk, management, the Chamber Finance Oversight Committee, Chamber Board of Directors, and the TCED Finance Oversight Committee and TCED Board of Directors (for EBT) are actively involved in the financial affairs of the Organization and meet regularly to review financial information.

Corrective Action Plan

Recommendation: It is recommended that management and the Board of Directors continues oversight to minimize risks. Corrective Action Planned: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred and without going against government guidance on operating this type of facility. To mitigate this risk, management, the Chamber Finance Oversight Committee, Chamber Board of Directors, and the TCED Finance Oversight Committee and TCED Board of Directors (for EBT) are actively involved in the financial affairs of the Organization and meet regularly to review financial information. Anticipated Implementation Date: This action plan is ongoing with continued oversight by management, the Financial Oversight Committee, and the Board of Directors.

Prior Finding References

2018-005

About Other →

FY 2018-12-31

FAC accepted this audit on October 27, 2019 — management decision was due April 27, 2020.

2018-005
Other

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2018-006
Other

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2018-007
Other

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2018-008
Other

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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