Audit 16153

FY End
2022-06-30
Total Expended
$116.82M
Findings
10
Programs
11
Year: 2022 Accepted: 2022-11-10
Auditor: Rubinbrown LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
12095 2022-001 Significant Deficiency Yes I
12096 2022-001 Significant Deficiency Yes I
12097 2022-001 Significant Deficiency Yes I
12098 2022-001 Significant Deficiency Yes I
12099 2022-001 Significant Deficiency Yes I
588537 2022-001 Significant Deficiency Yes I
588538 2022-001 Significant Deficiency Yes I
588539 2022-001 Significant Deficiency Yes I
588540 2022-001 Significant Deficiency Yes I
588541 2022-001 Significant Deficiency Yes I

Contacts

Name Title Type
X6YSAYJY22Q4 Tammy Fulbright Auditee
3149821503 Renita Duncan Auditor
No contacts on file

Notes to SEFA

Title: Basis Of Accounting Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of Bi-State Development Agency of the Missouri-Illinois Metropolitan District (Bi-State Development). The information in the schedule of expenditures of federal awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule of expenditures of federal awards may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Bi-State Development has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance, Section 414. Bi-State Developments Cost Allocation Plan results in an indirect rate and direct fringe rate of 47.80% and 75.28%, respectively, to the extent allowable by federal programs. The accompanying schedule of expenditures of federal awards is presented on the accrual basis of accounting.

Finding Details

Finding 2022-001 Significant Deficiency: Suspension And Debarment - Control Finding ALN 20.500, 20.507, 20.525, 20.526 - Federal Transit Cluster Federal Agency: Department of Transportation Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: Uniform Guidance, ?200.303 ? Internal Controls, requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: Prior to the execution of a contract, management should verify that the contractor has not been suspended or debarred. Cause: Controls over compliance put in place by management were not operating effectively as it relates to this compliance requirement. Proof of verification that the contractor was not suspended or debarred prior to executing a contract with the vendor was not retained. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: Internal controls as designed by Bi-State Development to ensure that vendors are not suspended or debarred before a contract is executed did not occur. Documentation was not retained in the vendor file for the vendor selected for this compliance test. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: This finding is a repeat of finding 2021-002 from the prior year?s schedule of findings and questioned costs. Recommendation: We recommend that management review its processes and controls surrounding applicable compliance requirements to improve the existing system such that it will ensure compliance with the requirements of federal grants, and to review all current contracts to verify that required support is present. Views Of Responsible Officials: There is a process in place. We will run this process as designed. The process is for the buyer to check the SAM.gov system for debarment and keep a copy of the record in the procurement file.
Finding 2022-001 Significant Deficiency: Suspension And Debarment - Control Finding ALN 20.500, 20.507, 20.525, 20.526 - Federal Transit Cluster Federal Agency: Department of Transportation Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: Uniform Guidance, ?200.303 ? Internal Controls, requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: Prior to the execution of a contract, management should verify that the contractor has not been suspended or debarred. Cause: Controls over compliance put in place by management were not operating effectively as it relates to this compliance requirement. Proof of verification that the contractor was not suspended or debarred prior to executing a contract with the vendor was not retained. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: Internal controls as designed by Bi-State Development to ensure that vendors are not suspended or debarred before a contract is executed did not occur. Documentation was not retained in the vendor file for the vendor selected for this compliance test. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: This finding is a repeat of finding 2021-002 from the prior year?s schedule of findings and questioned costs. Recommendation: We recommend that management review its processes and controls surrounding applicable compliance requirements to improve the existing system such that it will ensure compliance with the requirements of federal grants, and to review all current contracts to verify that required support is present. Views Of Responsible Officials: There is a process in place. We will run this process as designed. The process is for the buyer to check the SAM.gov system for debarment and keep a copy of the record in the procurement file.
Finding 2022-001 Significant Deficiency: Suspension And Debarment - Control Finding ALN 20.500, 20.507, 20.525, 20.526 - Federal Transit Cluster Federal Agency: Department of Transportation Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: Uniform Guidance, ?200.303 ? Internal Controls, requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: Prior to the execution of a contract, management should verify that the contractor has not been suspended or debarred. Cause: Controls over compliance put in place by management were not operating effectively as it relates to this compliance requirement. Proof of verification that the contractor was not suspended or debarred prior to executing a contract with the vendor was not retained. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: Internal controls as designed by Bi-State Development to ensure that vendors are not suspended or debarred before a contract is executed did not occur. Documentation was not retained in the vendor file for the vendor selected for this compliance test. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: This finding is a repeat of finding 2021-002 from the prior year?s schedule of findings and questioned costs. Recommendation: We recommend that management review its processes and controls surrounding applicable compliance requirements to improve the existing system such that it will ensure compliance with the requirements of federal grants, and to review all current contracts to verify that required support is present. Views Of Responsible Officials: There is a process in place. We will run this process as designed. The process is for the buyer to check the SAM.gov system for debarment and keep a copy of the record in the procurement file.
Finding 2022-001 Significant Deficiency: Suspension And Debarment - Control Finding ALN 20.500, 20.507, 20.525, 20.526 - Federal Transit Cluster Federal Agency: Department of Transportation Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: Uniform Guidance, ?200.303 ? Internal Controls, requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: Prior to the execution of a contract, management should verify that the contractor has not been suspended or debarred. Cause: Controls over compliance put in place by management were not operating effectively as it relates to this compliance requirement. Proof of verification that the contractor was not suspended or debarred prior to executing a contract with the vendor was not retained. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: Internal controls as designed by Bi-State Development to ensure that vendors are not suspended or debarred before a contract is executed did not occur. Documentation was not retained in the vendor file for the vendor selected for this compliance test. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: This finding is a repeat of finding 2021-002 from the prior year?s schedule of findings and questioned costs. Recommendation: We recommend that management review its processes and controls surrounding applicable compliance requirements to improve the existing system such that it will ensure compliance with the requirements of federal grants, and to review all current contracts to verify that required support is present. Views Of Responsible Officials: There is a process in place. We will run this process as designed. The process is for the buyer to check the SAM.gov system for debarment and keep a copy of the record in the procurement file.
Finding 2022-001 Significant Deficiency: Suspension And Debarment - Control Finding ALN 20.500, 20.507, 20.525, 20.526 - Federal Transit Cluster Federal Agency: Department of Transportation Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: Uniform Guidance, ?200.303 ? Internal Controls, requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: Prior to the execution of a contract, management should verify that the contractor has not been suspended or debarred. Cause: Controls over compliance put in place by management were not operating effectively as it relates to this compliance requirement. Proof of verification that the contractor was not suspended or debarred prior to executing a contract with the vendor was not retained. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: Internal controls as designed by Bi-State Development to ensure that vendors are not suspended or debarred before a contract is executed did not occur. Documentation was not retained in the vendor file for the vendor selected for this compliance test. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: This finding is a repeat of finding 2021-002 from the prior year?s schedule of findings and questioned costs. Recommendation: We recommend that management review its processes and controls surrounding applicable compliance requirements to improve the existing system such that it will ensure compliance with the requirements of federal grants, and to review all current contracts to verify that required support is present. Views Of Responsible Officials: There is a process in place. We will run this process as designed. The process is for the buyer to check the SAM.gov system for debarment and keep a copy of the record in the procurement file.
Finding 2022-001 Significant Deficiency: Suspension And Debarment - Control Finding ALN 20.500, 20.507, 20.525, 20.526 - Federal Transit Cluster Federal Agency: Department of Transportation Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: Uniform Guidance, ?200.303 ? Internal Controls, requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: Prior to the execution of a contract, management should verify that the contractor has not been suspended or debarred. Cause: Controls over compliance put in place by management were not operating effectively as it relates to this compliance requirement. Proof of verification that the contractor was not suspended or debarred prior to executing a contract with the vendor was not retained. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: Internal controls as designed by Bi-State Development to ensure that vendors are not suspended or debarred before a contract is executed did not occur. Documentation was not retained in the vendor file for the vendor selected for this compliance test. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: This finding is a repeat of finding 2021-002 from the prior year?s schedule of findings and questioned costs. Recommendation: We recommend that management review its processes and controls surrounding applicable compliance requirements to improve the existing system such that it will ensure compliance with the requirements of federal grants, and to review all current contracts to verify that required support is present. Views Of Responsible Officials: There is a process in place. We will run this process as designed. The process is for the buyer to check the SAM.gov system for debarment and keep a copy of the record in the procurement file.
Finding 2022-001 Significant Deficiency: Suspension And Debarment - Control Finding ALN 20.500, 20.507, 20.525, 20.526 - Federal Transit Cluster Federal Agency: Department of Transportation Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: Uniform Guidance, ?200.303 ? Internal Controls, requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: Prior to the execution of a contract, management should verify that the contractor has not been suspended or debarred. Cause: Controls over compliance put in place by management were not operating effectively as it relates to this compliance requirement. Proof of verification that the contractor was not suspended or debarred prior to executing a contract with the vendor was not retained. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: Internal controls as designed by Bi-State Development to ensure that vendors are not suspended or debarred before a contract is executed did not occur. Documentation was not retained in the vendor file for the vendor selected for this compliance test. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: This finding is a repeat of finding 2021-002 from the prior year?s schedule of findings and questioned costs. Recommendation: We recommend that management review its processes and controls surrounding applicable compliance requirements to improve the existing system such that it will ensure compliance with the requirements of federal grants, and to review all current contracts to verify that required support is present. Views Of Responsible Officials: There is a process in place. We will run this process as designed. The process is for the buyer to check the SAM.gov system for debarment and keep a copy of the record in the procurement file.
Finding 2022-001 Significant Deficiency: Suspension And Debarment - Control Finding ALN 20.500, 20.507, 20.525, 20.526 - Federal Transit Cluster Federal Agency: Department of Transportation Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: Uniform Guidance, ?200.303 ? Internal Controls, requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: Prior to the execution of a contract, management should verify that the contractor has not been suspended or debarred. Cause: Controls over compliance put in place by management were not operating effectively as it relates to this compliance requirement. Proof of verification that the contractor was not suspended or debarred prior to executing a contract with the vendor was not retained. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: Internal controls as designed by Bi-State Development to ensure that vendors are not suspended or debarred before a contract is executed did not occur. Documentation was not retained in the vendor file for the vendor selected for this compliance test. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: This finding is a repeat of finding 2021-002 from the prior year?s schedule of findings and questioned costs. Recommendation: We recommend that management review its processes and controls surrounding applicable compliance requirements to improve the existing system such that it will ensure compliance with the requirements of federal grants, and to review all current contracts to verify that required support is present. Views Of Responsible Officials: There is a process in place. We will run this process as designed. The process is for the buyer to check the SAM.gov system for debarment and keep a copy of the record in the procurement file.
Finding 2022-001 Significant Deficiency: Suspension And Debarment - Control Finding ALN 20.500, 20.507, 20.525, 20.526 - Federal Transit Cluster Federal Agency: Department of Transportation Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: Uniform Guidance, ?200.303 ? Internal Controls, requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: Prior to the execution of a contract, management should verify that the contractor has not been suspended or debarred. Cause: Controls over compliance put in place by management were not operating effectively as it relates to this compliance requirement. Proof of verification that the contractor was not suspended or debarred prior to executing a contract with the vendor was not retained. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: Internal controls as designed by Bi-State Development to ensure that vendors are not suspended or debarred before a contract is executed did not occur. Documentation was not retained in the vendor file for the vendor selected for this compliance test. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: This finding is a repeat of finding 2021-002 from the prior year?s schedule of findings and questioned costs. Recommendation: We recommend that management review its processes and controls surrounding applicable compliance requirements to improve the existing system such that it will ensure compliance with the requirements of federal grants, and to review all current contracts to verify that required support is present. Views Of Responsible Officials: There is a process in place. We will run this process as designed. The process is for the buyer to check the SAM.gov system for debarment and keep a copy of the record in the procurement file.
Finding 2022-001 Significant Deficiency: Suspension And Debarment - Control Finding ALN 20.500, 20.507, 20.525, 20.526 - Federal Transit Cluster Federal Agency: Department of Transportation Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: Uniform Guidance, ?200.303 ? Internal Controls, requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: Prior to the execution of a contract, management should verify that the contractor has not been suspended or debarred. Cause: Controls over compliance put in place by management were not operating effectively as it relates to this compliance requirement. Proof of verification that the contractor was not suspended or debarred prior to executing a contract with the vendor was not retained. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: Internal controls as designed by Bi-State Development to ensure that vendors are not suspended or debarred before a contract is executed did not occur. Documentation was not retained in the vendor file for the vendor selected for this compliance test. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: This finding is a repeat of finding 2021-002 from the prior year?s schedule of findings and questioned costs. Recommendation: We recommend that management review its processes and controls surrounding applicable compliance requirements to improve the existing system such that it will ensure compliance with the requirements of federal grants, and to review all current contracts to verify that required support is present. Views Of Responsible Officials: There is a process in place. We will run this process as designed. The process is for the buyer to check the SAM.gov system for debarment and keep a copy of the record in the procurement file.