FAC Explorer

Audit 309865

FY End
2023-09-30
Total Expended
$1.91M
Findings
2
Programs
4
Organization: Community Transit of Watertown Sisseton Inc. (SD)
Year: 2023 Accepted: 2024-06-25
Auditor: Abdo LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401930 2023-001 Significant Deficiency - I
978372 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
20.509 Formula Grants for Rural Areas and Tribal Transit Program $1.30M Yes 1
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $459,915 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $128,476 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $20,994 - 0

Contacts

Name Title Type
XBJBRJ9YNLB3 Terry Hoffman Auditee
6058807858 Jack Abdo Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on this schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: During the year ended September 30, 2023, the Organization did not elect to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Organization under programs of the federal government for the year ended September 30, 2023. The information in this schedule is presented in accordance with the requirement of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Pass-through Entity Identifying Numbers Accounting Policies: Expenditures reported on this schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: During the year ended September 30, 2023, the Organization did not elect to use the 10% de minimis indirect cost rate. Pass-through entity identifying numbers are presented where available.
Title: Subrecipients Accounting Policies: Expenditures reported on this schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: During the year ended September 30, 2023, the Organization did not elect to use the 10% de minimis indirect cost rate. No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2023-001
Condition: The Organization purchased property and services without implementing procedures that comply with procurement standards set out at 2 CFR sections 200.318 through 200.326. Criteria: Non-Federal entities other than States, including those operating Federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Cause: The Organization did not use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Effect: The Organization did not comply with procurement requirements identified in 2 CFR part 200. Context: A sample of 5 purchases totaling $37,971 was selected for audit from a population of 21 purchases totaling $284,550. The test found that five purchases did not adhere to the Organization's documented procurement procedures and 1 purchase that also did not include competitive bidding. Recommendation: We recommend that the Organization use their own documented procurement procedures that comply with procurement standards set out at 2 CFR sections 200.318 through 200.326. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-001
Condition: The Organization purchased property and services without implementing procedures that comply with procurement standards set out at 2 CFR sections 200.318 through 200.326. Criteria: Non-Federal entities other than States, including those operating Federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Cause: The Organization did not use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Effect: The Organization did not comply with procurement requirements identified in 2 CFR part 200. Context: A sample of 5 purchases totaling $37,971 was selected for audit from a population of 21 purchases totaling $284,550. The test found that five purchases did not adhere to the Organization's documented procurement procedures and 1 purchase that also did not include competitive bidding. Recommendation: We recommend that the Organization use their own documented procurement procedures that comply with procurement standards set out at 2 CFR sections 200.318 through 200.326. Views of Responsible Officials: Management agrees with the finding.