📋
Extracted from Consolidated Report
This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings 6 findings
F1
Page 10
CCHD provides credit cards to certain staff members to assist with their ability to conduct CCHD business;
F2
Page 10
In 2021, a CCHD staff member misused the CCHD credit card to pay for a personal travel expense;
F3
Page 10
CCHD has not produced any actual receipts demonstrating that the staff member fully reimbursed CCHD for the staff’s misuse of the CCHD credit card;
F4
Page 10
CCHD staff developed a credit card policy in November 2022, but the policy was not discussed and approved by the CCHD commissioners in an open meeting;
F5
Page 10
CCHD failed to undergo timely audits for several fiscal years, including 2020/2021 and 2021/2022;
F6
Page 10
As of 2024, CCHD has completed its required audits. 10
Recommendations 7
-
R1Page 11CCHD should require staff to undergo regular training and should provide cross- training for staff on requirements and best practices for financial management and safeguarding public funds.
-
R2Page 11The CCHD should discuss the November 2022 credit card policy in an open meeting and determine whether it is sufficient to safeguard public funds, and whether to approve it as is or amend it
-
R3Page 11CCHD should require staff to annually sign an acknowledgement of the Credit Card Policy.
-
R4Page 11CCHD should require staff to separate their CCHD credit card from their personal credit cards via a sleeve, or other method, to avoid CCHD’s credit card from being misused for personal expenses by mistake.
-
R5Page 11If a staff member misuses a CCHD credit card for a personal expense, CCHD should require the employee to reimburse CCHD via a trackable method, such as by check or credit card transaction which bolsters public faith and trust.
-
R6Page 11CCHD should make compliance with state auditing requirements a priority to prevent future violations of the law.
-
R7Page 11CCHD should request auditors to prominently highlight their review for credit card transactions and to clearly indicate whether they found credit card usage to be for CCHD business and supported by actual receipts.