EIN: 941705601
UEI: VPVVTD8HCEM5
Audited by: HARSHWAL AND COMPANY LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. 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 October 1, 2026 (32 days from today).
What is a management decision? →During our testwork over HQS enforcement requirements under the Housing Choice Voucher Program (Section 8), we selected a sample of 10 failed HQS inspections. We noted that 4 sampled units were not inspected by their required due dates as per 24 CFR § 982.405(b). In two sampled units, non-life-threatening deficiencies were not corrected within the HUD-prescribed 30-day timeframe, and Housing Assistance Payments (HAP) were not abated for units with outstanding deficiencies, resulting in noncompliance with HUD enforcement requirements. Criteria: According to 24 CFR § 982.405(b), PHAs must inspect each HAP-assisted unit at least biennially during assisted occupancy to ensure that the unit continues to meet Housing Quality Standards (HQS). Under 24 CFR § 982.405(d), PHAs are required to ensure that HQS deficiencies are corrected within the prescribed timeframes. For life-threatening deficiencies, the PHA must inspect the unit and notify the owner within 24 hours, and the owner must complete the necessary repairs within 24 hours of notification. For non-life- threatening deficiencies, the PHA must inspect and notify the owner within 15 days, and the owner must correct the deficiency within 30 days or within an approved extension. If an owner fails to correct deficiencies within the required timeframe, the PHA must either abate HAP payments or terminate the HAP contract. Additionally, under 24 CFR §§ 982.158(d) and 982.404, the PHA is required to take prompt enforcement action against families for family-caused deficiencies that are not corrected. Cause: The deficiencies occurred due to inadequate internal controls and insufficient monitoring of HQS enforcement processes. Specifically, the PCCDC did not consistently track correction deadlines or ensure timely follow-up on required repairs. Additionally, controls were not in place to ensure that HAP abatement was initiated when owners failed to correct non-life-threatening deficiencies within required timeframes. Effect: Failure to conduct inspections on time and delays in correcting deficiencies resulted in noncompliance with HQS requirements and increased the risk that units may not meet minimum housing quality standards.
Show full finding ▾Hide full finding ▴Condition: During our testwork over HQS enforcement requirements under the Housing Choice Voucher Program (Section 8), we selected a sample of 10 failed HQS inspections. We noted that 4 sampled units were not inspected by their required due dates as per 24 CFR § 982.405(b). In two sampled units, non-life-threatening deficiencies were not corrected within the HUD-prescribed 30-day timeframe, and Housing Assistance Payments (HAP) were not abated for units with outstanding deficiencies, resulting in noncompliance with HUD enforcement requirements. Criteria: According to 24 CFR § 982.405(b), PHAs must inspect each HAP-assisted unit at least biennially during assisted occupancy to ensure that the unit continues to meet Housing Quality Standards (HQS). Under 24 CFR § 982.405(d), PHAs are required to ensure that HQS deficiencies are corrected within the prescribed timeframes. For life-threatening deficiencies, the PHA must inspect the unit and notify the owner within 24 hours, and the owner must complete the necessary repairs within 24 hours of notification. For non-life- threatening deficiencies, the PHA must inspect and notify the owner within 15 days, and the owner must correct the deficiency within 30 days or within an approved extension. If an owner fails to correct deficiencies within the required timeframe, the PHA must either abate HAP payments or terminate the HAP contract. Additionally, under 24 CFR §§ 982.158(d) and 982.404, the PHA is required to take prompt enforcement action against families for family-caused deficiencies that are not corrected. Cause: The deficiencies occurred due to inadequate internal controls and insufficient monitoring of HQS enforcement processes. Specifically, the PCCDC did not consistently track correction deadlines or ensure timely follow-up on required repairs. Additionally, controls were not in place to ensure that HAP abatement was initiated when owners failed to correct non-life-threatening deficiencies within required timeframes. Effect: Failure to conduct inspections on time and delays in correcting deficiencies resulted in noncompliance with HQS requirements and increased the risk that units may not meet minimum housing quality standards.
Plumas County Community Development Commission (PCCDC) appreciates the auditor's review and acknowledges the identified deficiencies related to Housing Quality Standards (HQS) enforcement. We agree that improvements are necessary to ensure full compliance with 24 CFR § 982.405(b) and related HUD requirements. Based on the finding, PCCDC is implementing the following corrective actions. 1) PCCDC will implement enhanced internal controls to ensure timely HQS inspections and enforcement actions. These controls will include utilizing our housing software to create automated alerts and dashboard reminders for: Biennial inspection deadlines 30-day non-life-threatening deficiency deadlines Required HAP abatement dates Staff will work with the software vendor to configure these tools to ensure accuracy and reliability. 2) Upper management will provide supplemental training to all Housing Choice Voucher (HCV) program staff on: HQS inspection types and required timelines Enforcement requirements for life-threatening and non-life-threatening deficiencies Documentation standards HAP abatement procedures This training will be completed by June 30, 2026, and will be incorporated into ongoing staff development. 3) 3) PCCDC will strengthen file documentation procedures to ensure: All inspection notices, deficiency notices, correction documentation, and enforcement actions are consistently uploaded and retained. Staff use standardized forms and checklists to ensure uniformity and compliance. Estimated Completion Date:
FAC accepted this audit on March 21, 2025 — management decision was due September 21, 2025.
During our testing of controls over payroll disbursements, we observed that executive personnel have the ability to review and approve their own timesheets within the Paycom system. Once submitted, there is no additional review or approval process for their time entries. Criteria: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure supervisors or management approve all program staff timesheets. Cause: PCCDC has a review and approval process in place for all employees, except for executive staff. Effect: Without segregation of duties, there is a risk of management override, which can circumvent established control measures and increase the risk of fraud. This lack of control may lead to employees may be compensated for unworked hours, and employee time may be inaccurately allocated to the grant. Auditor's Recommendation: PCCDC should update its procedures to require prior approval of executive staff's electronic timesheets by both the finance director and housing director before payroll processing.
Show full finding ▾Hide full finding ▴2024 - 001 - Internal Controls over Payroll - Timesheet Approval- Significant Deficiency Condition: During our testing of controls over payroll disbursements, we observed that executive personnel have the ability to review and approve their own timesheets within the Paycom system. Once submitted, there is no additional review or approval process for their time entries. Criteria: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure supervisors or management approve all program staff timesheets. Cause: PCCDC has a review and approval process in place for all employees, except for executive staff. Effect: Without segregation of duties, there is a risk of management override, which can circumvent established control measures and increase the risk of fraud. This lack of control may lead to employees may be compensated for unworked hours, and employee time may be inaccurately allocated to the grant. Auditor's Recommendation: PCCDC should update its procedures to require prior approval of executive staff's electronic timesheets by both the finance director and housing director before payroll processing.
Management's Response: This issue was brought before the Board of Commissioners in July of 2024. It was recommended to reach out to other Agencies to determine best practices. Upon completion of the research, it was determined that all staff timesheets be approved by their supervisor; supervisor's timesheets will be approved by their appropriate Director; Housing Director and Finance Director's timesheets will be approved by the Executive Director; and, lastly, the Executive Director's will be approved by both the Finance Director and the Housing Director. This procedure is to be effective in the next fiscal year, pending Board approval. Estimated Completion Date: 06/30/2025 Responsible Party: Finance Director and Executive Director
FAC accepted this audit on April 18, 2024 — management decision was due October 18, 2024.
The SF-SAC single audit data collection form for the year ended June 30, 2023, was not submitted to the Federal Audit Clearinghouse by the required deadline by the PCCDC. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: PCCDC was unable to furnish the necessary audit documentation to ensure timely and accurate reporting. Effect: PCCDC was not in compliance with federal regulations and guidelines. Questioned Costs: None. Auditor's Recommendation: We recommend the PCCDC make efforts to meet the annual filing requirements.
Show full finding ▾Hide full finding ▴2023 - 001 - Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance - Significant Deficiency Funding Agency Title ALN # Award Year U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers 14.871 2023 U.S. Department of Health and Human Services Low-Income Home Energy Assistance Program 93.568 2023 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2023, was not submitted to the Federal Audit Clearinghouse by the required deadline by the PCCDC. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: PCCDC was unable to furnish the necessary audit documentation to ensure timely and accurate reporting. Effect: PCCDC was not in compliance with federal regulations and guidelines. Questioned Costs: None. Auditor's Recommendation: We recommend the PCCDC make efforts to meet the annual filing requirements.
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
2022-001
FAC accepted this audit on January 29, 2024 — management decision was due July 29, 2024.
The SF-SAC single audit data collection form for the year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline by the PCCDC. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The PCCDC was not in compliance with federal regulations and guidelines. Auditor's Recommendation: We recommend the PCCDC attempt to meet the annual filing requirements.
Show full finding ▾Hide full finding ▴2022 - 001 - Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance - Significant Deficiency Funding Agency Title ALN # Award Year U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers 14.871 2022 U.S. Department of Agriculture Rural Rental Housing Loans 10.415 2022 U.S. Department of Agriculture Community Facilities Loans and Grants 10.766 2022 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline by the PCCDC. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The PCCDC was not in compliance with federal regulations and guidelines. Auditor's Recommendation: We recommend the PCCDC attempt to meet the annual filing requirements.
Management's Response: Fiscal year-end 2022 provided PCCDC with challenges. The Dixie fire left the agency without a Finance director for 6 weeks which ultimately increased the delay of deadlines. With the onset of new employees and management transitions, the agency has been able to effectively keep up with requirements and deadlines. The new finance personnel has increase the standards, adherence to policies, and consistency within the policies and procedures. This ensures timely and accurate data, allowing us to submit required reports diligently. Finance has also developed a calendar oriented approach to help ensure deadlines are being met. Finance has regular meetings scheduled to discuss upcoming tasks and will communicate the deadlines with other departments if necessary. All tasks are reviewed by the Finance Director and Analyst to ensure entries are accurate. Estimated Completion Date: 07/01/2023 Responsible Party: Cindy Ramsey - Finance Director
FAC accepted this audit on August 15, 2023 — management decision was due February 15, 2024.
FAC accepted this audit on March 13, 2022 — management decision was due September 13, 2022.
FAC accepted this audit on April 20, 2020 — management decision was due October 20, 2020.
FAC accepted this audit on March 21, 2019 — management decision was due September 21, 2019.
FAC accepted this audit on March 25, 2018 — management decision was due September 25, 2018.
FAC accepted this audit on March 16, 2017 — management decision was due September 16, 2017.
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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