Audit 290861

FY End
2023-09-30
Total Expended
$1.83M
Findings
10
Programs
3
Organization: Clinton Area Transit System (MI)
Year: 2023 Accepted: 2024-02-16

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
369553 2023-001 Significant Deficiency - I
369554 2023-001 Significant Deficiency - I
369555 2023-001 Significant Deficiency - I
369556 2023-001 Significant Deficiency - I
369557 2023-001 Significant Deficiency - I
945995 2023-001 Significant Deficiency - I
945996 2023-001 Significant Deficiency - I
945997 2023-001 Significant Deficiency - I
945998 2023-001 Significant Deficiency - I
945999 2023-001 Significant Deficiency - I

Programs

Contacts

Name Title Type
VPM5MGPK6Y99 Malissa Schutt Auditee
9895342706 Doug Deeter, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the Clinton Area Transit System (the “Transit”) under programs of the federal government for the year ended September 30, 2023. The information in this Schedule 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). Because the Schedule presents only a selected portion of the operations of the Transit, it is not intended to and does not present the financial position, changes in net position or cash flows of the Transit. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the Transit's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the Transit has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance.

Finding Details

2023-001 – Procurement, Suspension, and Debarment Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension, and Debarment) Program. Formula Grants for Rural Areas; U.S. Department of Transportation; Passed through Michigan Department of Transportation; Assistance Listing Number 20.509; All Award Numbers. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as complying with purchasing standards set forth in the Uniform Guidance. Part of that guidance requires an entity to retain procurement bidding documentation and to check if a vendor is suspended or debarred before entering into a contract. Condition. The Transit was unable to provide documentation to support its consideration of suspension and debarment requirements for all the vendors selected for testing. It also could not locate procurement bidding documentation for four of the vendors selected. Cause. Management has indicated that the Transit is conducting proper procurement processes and checking for suspension and debarment but does not have the proper internal controls in place to ensure that documentation of the verification is retained in accordance with federal requirements. Effect. The Transit is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the Transit's internal controls. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs, and the vendors in question were not actually suspended or debarred. Recommendation. We recommend that the Transit retain a printout of the client search that is completed on sam.gov to determine if a particular vendor has any active exclusions from participating in federal award programs in the vendor files. We further recommend that the Transit implement necessary internal controls to ensure that all procurement bidding documentation is retained in the vendor files to support its compliance with the requirements of the Uniform Guidance. View of Responsible Officials. The Transit will implement the necessary internal controls to ensure the policy for compliance is followed and documented.
2023-001 – Procurement, Suspension, and Debarment Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension, and Debarment) Program. Formula Grants for Rural Areas; U.S. Department of Transportation; Passed through Michigan Department of Transportation; Assistance Listing Number 20.509; All Award Numbers. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as complying with purchasing standards set forth in the Uniform Guidance. Part of that guidance requires an entity to retain procurement bidding documentation and to check if a vendor is suspended or debarred before entering into a contract. Condition. The Transit was unable to provide documentation to support its consideration of suspension and debarment requirements for all the vendors selected for testing. It also could not locate procurement bidding documentation for four of the vendors selected. Cause. Management has indicated that the Transit is conducting proper procurement processes and checking for suspension and debarment but does not have the proper internal controls in place to ensure that documentation of the verification is retained in accordance with federal requirements. Effect. The Transit is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the Transit's internal controls. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs, and the vendors in question were not actually suspended or debarred. Recommendation. We recommend that the Transit retain a printout of the client search that is completed on sam.gov to determine if a particular vendor has any active exclusions from participating in federal award programs in the vendor files. We further recommend that the Transit implement necessary internal controls to ensure that all procurement bidding documentation is retained in the vendor files to support its compliance with the requirements of the Uniform Guidance. View of Responsible Officials. The Transit will implement the necessary internal controls to ensure the policy for compliance is followed and documented.
2023-001 – Procurement, Suspension, and Debarment Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension, and Debarment) Program. Formula Grants for Rural Areas; U.S. Department of Transportation; Passed through Michigan Department of Transportation; Assistance Listing Number 20.509; All Award Numbers. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as complying with purchasing standards set forth in the Uniform Guidance. Part of that guidance requires an entity to retain procurement bidding documentation and to check if a vendor is suspended or debarred before entering into a contract. Condition. The Transit was unable to provide documentation to support its consideration of suspension and debarment requirements for all the vendors selected for testing. It also could not locate procurement bidding documentation for four of the vendors selected. Cause. Management has indicated that the Transit is conducting proper procurement processes and checking for suspension and debarment but does not have the proper internal controls in place to ensure that documentation of the verification is retained in accordance with federal requirements. Effect. The Transit is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the Transit's internal controls. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs, and the vendors in question were not actually suspended or debarred. Recommendation. We recommend that the Transit retain a printout of the client search that is completed on sam.gov to determine if a particular vendor has any active exclusions from participating in federal award programs in the vendor files. We further recommend that the Transit implement necessary internal controls to ensure that all procurement bidding documentation is retained in the vendor files to support its compliance with the requirements of the Uniform Guidance. View of Responsible Officials. The Transit will implement the necessary internal controls to ensure the policy for compliance is followed and documented.
2023-001 – Procurement, Suspension, and Debarment Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension, and Debarment) Program. Formula Grants for Rural Areas; U.S. Department of Transportation; Passed through Michigan Department of Transportation; Assistance Listing Number 20.509; All Award Numbers. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as complying with purchasing standards set forth in the Uniform Guidance. Part of that guidance requires an entity to retain procurement bidding documentation and to check if a vendor is suspended or debarred before entering into a contract. Condition. The Transit was unable to provide documentation to support its consideration of suspension and debarment requirements for all the vendors selected for testing. It also could not locate procurement bidding documentation for four of the vendors selected. Cause. Management has indicated that the Transit is conducting proper procurement processes and checking for suspension and debarment but does not have the proper internal controls in place to ensure that documentation of the verification is retained in accordance with federal requirements. Effect. The Transit is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the Transit's internal controls. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs, and the vendors in question were not actually suspended or debarred. Recommendation. We recommend that the Transit retain a printout of the client search that is completed on sam.gov to determine if a particular vendor has any active exclusions from participating in federal award programs in the vendor files. We further recommend that the Transit implement necessary internal controls to ensure that all procurement bidding documentation is retained in the vendor files to support its compliance with the requirements of the Uniform Guidance. View of Responsible Officials. The Transit will implement the necessary internal controls to ensure the policy for compliance is followed and documented.
2023-001 – Procurement, Suspension, and Debarment Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension, and Debarment) Program. Formula Grants for Rural Areas; U.S. Department of Transportation; Passed through Michigan Department of Transportation; Assistance Listing Number 20.509; All Award Numbers. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as complying with purchasing standards set forth in the Uniform Guidance. Part of that guidance requires an entity to retain procurement bidding documentation and to check if a vendor is suspended or debarred before entering into a contract. Condition. The Transit was unable to provide documentation to support its consideration of suspension and debarment requirements for all the vendors selected for testing. It also could not locate procurement bidding documentation for four of the vendors selected. Cause. Management has indicated that the Transit is conducting proper procurement processes and checking for suspension and debarment but does not have the proper internal controls in place to ensure that documentation of the verification is retained in accordance with federal requirements. Effect. The Transit is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the Transit's internal controls. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs, and the vendors in question were not actually suspended or debarred. Recommendation. We recommend that the Transit retain a printout of the client search that is completed on sam.gov to determine if a particular vendor has any active exclusions from participating in federal award programs in the vendor files. We further recommend that the Transit implement necessary internal controls to ensure that all procurement bidding documentation is retained in the vendor files to support its compliance with the requirements of the Uniform Guidance. View of Responsible Officials. The Transit will implement the necessary internal controls to ensure the policy for compliance is followed and documented.
2023-001 – Procurement, Suspension, and Debarment Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension, and Debarment) Program. Formula Grants for Rural Areas; U.S. Department of Transportation; Passed through Michigan Department of Transportation; Assistance Listing Number 20.509; All Award Numbers. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as complying with purchasing standards set forth in the Uniform Guidance. Part of that guidance requires an entity to retain procurement bidding documentation and to check if a vendor is suspended or debarred before entering into a contract. Condition. The Transit was unable to provide documentation to support its consideration of suspension and debarment requirements for all the vendors selected for testing. It also could not locate procurement bidding documentation for four of the vendors selected. Cause. Management has indicated that the Transit is conducting proper procurement processes and checking for suspension and debarment but does not have the proper internal controls in place to ensure that documentation of the verification is retained in accordance with federal requirements. Effect. The Transit is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the Transit's internal controls. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs, and the vendors in question were not actually suspended or debarred. Recommendation. We recommend that the Transit retain a printout of the client search that is completed on sam.gov to determine if a particular vendor has any active exclusions from participating in federal award programs in the vendor files. We further recommend that the Transit implement necessary internal controls to ensure that all procurement bidding documentation is retained in the vendor files to support its compliance with the requirements of the Uniform Guidance. View of Responsible Officials. The Transit will implement the necessary internal controls to ensure the policy for compliance is followed and documented.
2023-001 – Procurement, Suspension, and Debarment Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension, and Debarment) Program. Formula Grants for Rural Areas; U.S. Department of Transportation; Passed through Michigan Department of Transportation; Assistance Listing Number 20.509; All Award Numbers. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as complying with purchasing standards set forth in the Uniform Guidance. Part of that guidance requires an entity to retain procurement bidding documentation and to check if a vendor is suspended or debarred before entering into a contract. Condition. The Transit was unable to provide documentation to support its consideration of suspension and debarment requirements for all the vendors selected for testing. It also could not locate procurement bidding documentation for four of the vendors selected. Cause. Management has indicated that the Transit is conducting proper procurement processes and checking for suspension and debarment but does not have the proper internal controls in place to ensure that documentation of the verification is retained in accordance with federal requirements. Effect. The Transit is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the Transit's internal controls. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs, and the vendors in question were not actually suspended or debarred. Recommendation. We recommend that the Transit retain a printout of the client search that is completed on sam.gov to determine if a particular vendor has any active exclusions from participating in federal award programs in the vendor files. We further recommend that the Transit implement necessary internal controls to ensure that all procurement bidding documentation is retained in the vendor files to support its compliance with the requirements of the Uniform Guidance. View of Responsible Officials. The Transit will implement the necessary internal controls to ensure the policy for compliance is followed and documented.
2023-001 – Procurement, Suspension, and Debarment Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension, and Debarment) Program. Formula Grants for Rural Areas; U.S. Department of Transportation; Passed through Michigan Department of Transportation; Assistance Listing Number 20.509; All Award Numbers. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as complying with purchasing standards set forth in the Uniform Guidance. Part of that guidance requires an entity to retain procurement bidding documentation and to check if a vendor is suspended or debarred before entering into a contract. Condition. The Transit was unable to provide documentation to support its consideration of suspension and debarment requirements for all the vendors selected for testing. It also could not locate procurement bidding documentation for four of the vendors selected. Cause. Management has indicated that the Transit is conducting proper procurement processes and checking for suspension and debarment but does not have the proper internal controls in place to ensure that documentation of the verification is retained in accordance with federal requirements. Effect. The Transit is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the Transit's internal controls. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs, and the vendors in question were not actually suspended or debarred. Recommendation. We recommend that the Transit retain a printout of the client search that is completed on sam.gov to determine if a particular vendor has any active exclusions from participating in federal award programs in the vendor files. We further recommend that the Transit implement necessary internal controls to ensure that all procurement bidding documentation is retained in the vendor files to support its compliance with the requirements of the Uniform Guidance. View of Responsible Officials. The Transit will implement the necessary internal controls to ensure the policy for compliance is followed and documented.
2023-001 – Procurement, Suspension, and Debarment Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension, and Debarment) Program. Formula Grants for Rural Areas; U.S. Department of Transportation; Passed through Michigan Department of Transportation; Assistance Listing Number 20.509; All Award Numbers. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as complying with purchasing standards set forth in the Uniform Guidance. Part of that guidance requires an entity to retain procurement bidding documentation and to check if a vendor is suspended or debarred before entering into a contract. Condition. The Transit was unable to provide documentation to support its consideration of suspension and debarment requirements for all the vendors selected for testing. It also could not locate procurement bidding documentation for four of the vendors selected. Cause. Management has indicated that the Transit is conducting proper procurement processes and checking for suspension and debarment but does not have the proper internal controls in place to ensure that documentation of the verification is retained in accordance with federal requirements. Effect. The Transit is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the Transit's internal controls. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs, and the vendors in question were not actually suspended or debarred. Recommendation. We recommend that the Transit retain a printout of the client search that is completed on sam.gov to determine if a particular vendor has any active exclusions from participating in federal award programs in the vendor files. We further recommend that the Transit implement necessary internal controls to ensure that all procurement bidding documentation is retained in the vendor files to support its compliance with the requirements of the Uniform Guidance. View of Responsible Officials. The Transit will implement the necessary internal controls to ensure the policy for compliance is followed and documented.
2023-001 – Procurement, Suspension, and Debarment Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension, and Debarment) Program. Formula Grants for Rural Areas; U.S. Department of Transportation; Passed through Michigan Department of Transportation; Assistance Listing Number 20.509; All Award Numbers. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as complying with purchasing standards set forth in the Uniform Guidance. Part of that guidance requires an entity to retain procurement bidding documentation and to check if a vendor is suspended or debarred before entering into a contract. Condition. The Transit was unable to provide documentation to support its consideration of suspension and debarment requirements for all the vendors selected for testing. It also could not locate procurement bidding documentation for four of the vendors selected. Cause. Management has indicated that the Transit is conducting proper procurement processes and checking for suspension and debarment but does not have the proper internal controls in place to ensure that documentation of the verification is retained in accordance with federal requirements. Effect. The Transit is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the Transit's internal controls. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs, and the vendors in question were not actually suspended or debarred. Recommendation. We recommend that the Transit retain a printout of the client search that is completed on sam.gov to determine if a particular vendor has any active exclusions from participating in federal award programs in the vendor files. We further recommend that the Transit implement necessary internal controls to ensure that all procurement bidding documentation is retained in the vendor files to support its compliance with the requirements of the Uniform Guidance. View of Responsible Officials. The Transit will implement the necessary internal controls to ensure the policy for compliance is followed and documented.