FAC Explorer

Audit 334624

FY End
2024-06-30
Total Expended
$1.15M
Findings
10
Programs
2
Organization: West River Transit (ND)
Year: 2024 Accepted: 2024-12-23
Auditor: Haga Kommer LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
516647 2024-005 Material Weakness - C
516648 2024-005 Material Weakness - C
516649 2024-005 Material Weakness - C
516650 2024-005 Material Weakness - C
516651 2024-005 Material Weakness - C
1093089 2024-005 Material Weakness - C
1093090 2024-005 Material Weakness - C
1093091 2024-005 Material Weakness - C
1093092 2024-005 Material Weakness - C
1093093 2024-005 Material Weakness - C

Programs

ALN Program Spent Major Findings
20.509 Formula Grants for Rural Areas and Tribal Transit Program $519,634 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $51,068 Yes 1

Contacts

Name Title Type
ZH22BZJB5KZ6 Debi Schaner Auditee
7012241876 Peter Carlson Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 PURPOSE OF SCHEDULE Accounting Policies: A. Basis of Presentation Federal Financial Assistance - Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance that nonfederal entities receive or administer in the form of grants, cooperative agreements, loans, loan guarantees, property (including donated surplus property), interest subsidies, insurance, food commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursements for services rendered to individuals. Accordingly, nonmonetary federal assistance may be included in federal financial assistance and therefore, may be reported on the schedule. Federal financial assistance does not include direct federal cash assistance to individuals. Federal Assistance Listings – Uniform Guidance requires the schedule to show the total expenditures for each of the federal financial assistance programs as identified in the Federal Assistance Listings. The Federal Assistance Listings are the government wide compendium of individual federal programs. B. Major Programs The Uniform Guidance established the levels of expenditures to be used in defining major federal financial assistance programs. The dollar threshold to distinguish type A and type B programs was $750,000. C. Reporting Entity The schedule includes all federal financial assistance programs administered by the organization. D. Basis of Accounting Federal financial assistance expenditures included in the schedule are reported using the accrual basis of accounting. E. Elections The Organization has not elected to use the 10 percent de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate. The Schedule of Expenditures of Federal Awards (schedule) is a supplementary schedule to the financial statements and is presented for purposes of additional analysis. The schedule is required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: A. Basis of Presentation Federal Financial Assistance - Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance that nonfederal entities receive or administer in the form of grants, cooperative agreements, loans, loan guarantees, property (including donated surplus property), interest subsidies, insurance, food commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursements for services rendered to individuals. Accordingly, nonmonetary federal assistance may be included in federal financial assistance and therefore, may be reported on the schedule. Federal financial assistance does not include direct federal cash assistance to individuals. Federal Assistance Listings – Uniform Guidance requires the schedule to show the total expenditures for each of the federal financial assistance programs as identified in the Federal Assistance Listings. The Federal Assistance Listings are the government wide compendium of individual federal programs. B. Major Programs The Uniform Guidance established the levels of expenditures to be used in defining major federal financial assistance programs. The dollar threshold to distinguish type A and type B programs was $750,000. C. Reporting Entity The schedule includes all federal financial assistance programs administered by the organization. D. Basis of Accounting Federal financial assistance expenditures included in the schedule are reported using the accrual basis of accounting. E. Elections The Organization has not elected to use the 10 percent de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate. A. Basis of Presentation Federal Financial Assistance - Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance that nonfederal entities receive or administer in the form of grants, cooperative agreements, loans, loan guarantees, property (including donated surplus property), interest subsidies, insurance, food commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursements for services rendered to individuals. Accordingly, nonmonetary federal assistance may be included in federal financial assistance and therefore, may be reported on the schedule. Federal financial assistance does not include direct federal cash assistance to individuals. Federal Assistance Listings – Uniform Guidance requires the schedule to show the total expenditures for each of the federal financial assistance programs as identified in the Federal Assistance Listings. The Federal Assistance Listings are the government wide compendium of individual federal programs. B. Major Programs The Uniform Guidance established the levels of expenditures to be used in defining major federal financial assistance programs. The dollar threshold to distinguish type A and type B programs was $750,000. C. Reporting Entity The schedule includes all federal financial assistance programs administered by the organization. D. Basis of Accounting Federal financial assistance expenditures included in the schedule are reported using the accrual basis of accounting. E. Elections The Organization has not elected to use the 10 percent de minimis indirect cost rate.

Finding Details

Finding 2024-005
2024-005 Documentation Condition: Copies of federal reimbursement request reports were not provided by the Organization for audit. Criteria: The Organization is required to maintain records to support the expenditure of federal funds. This includes the federal reimbursement requests. Cause: Organization staff reported reimbursable expenses electronically to NDDOT via the Black Cat reporting system on a quarterly basis, but did not retain paper or electronic copies of the submission. Effect: Federal, state, and local funding sources could not be precisely determined for individual bus purchases. Recommendation: Establish a record retention policy to ensure paper or electronic copies of the quarterly reimbursement reports submitted to NDDOT, and the associated invoices, are maintained. Management’s Response: The Organization will establish policies to ensure adequate record retention for federal reimbursement request reports.
Finding 2024-005
2024-005 Documentation Condition: Copies of federal reimbursement request reports were not provided by the Organization for audit. Criteria: The Organization is required to maintain records to support the expenditure of federal funds. This includes the federal reimbursement requests. Cause: Organization staff reported reimbursable expenses electronically to NDDOT via the Black Cat reporting system on a quarterly basis, but did not retain paper or electronic copies of the submission. Effect: Federal, state, and local funding sources could not be precisely determined for individual bus purchases. Recommendation: Establish a record retention policy to ensure paper or electronic copies of the quarterly reimbursement reports submitted to NDDOT, and the associated invoices, are maintained. Management’s Response: The Organization will establish policies to ensure adequate record retention for federal reimbursement request reports.
Finding 2024-005
2024-005 Documentation Condition: Copies of federal reimbursement request reports were not provided by the Organization for audit. Criteria: The Organization is required to maintain records to support the expenditure of federal funds. This includes the federal reimbursement requests. Cause: Organization staff reported reimbursable expenses electronically to NDDOT via the Black Cat reporting system on a quarterly basis, but did not retain paper or electronic copies of the submission. Effect: Federal, state, and local funding sources could not be precisely determined for individual bus purchases. Recommendation: Establish a record retention policy to ensure paper or electronic copies of the quarterly reimbursement reports submitted to NDDOT, and the associated invoices, are maintained. Management’s Response: The Organization will establish policies to ensure adequate record retention for federal reimbursement request reports.
Finding 2024-005
2024-005 Documentation Condition: Copies of federal reimbursement request reports were not provided by the Organization for audit. Criteria: The Organization is required to maintain records to support the expenditure of federal funds. This includes the federal reimbursement requests. Cause: Organization staff reported reimbursable expenses electronically to NDDOT via the Black Cat reporting system on a quarterly basis, but did not retain paper or electronic copies of the submission. Effect: Federal, state, and local funding sources could not be precisely determined for individual bus purchases. Recommendation: Establish a record retention policy to ensure paper or electronic copies of the quarterly reimbursement reports submitted to NDDOT, and the associated invoices, are maintained. Management’s Response: The Organization will establish policies to ensure adequate record retention for federal reimbursement request reports.
Finding 2024-005
2024-005 Documentation Condition: Copies of federal reimbursement request reports were not provided by the Organization for audit. Criteria: The Organization is required to maintain records to support the expenditure of federal funds. This includes the federal reimbursement requests. Cause: Organization staff reported reimbursable expenses electronically to NDDOT via the Black Cat reporting system on a quarterly basis, but did not retain paper or electronic copies of the submission. Effect: Federal, state, and local funding sources could not be precisely determined for individual bus purchases. Recommendation: Establish a record retention policy to ensure paper or electronic copies of the quarterly reimbursement reports submitted to NDDOT, and the associated invoices, are maintained. Management’s Response: The Organization will establish policies to ensure adequate record retention for federal reimbursement request reports.
Finding 2024-005
2024-005 Documentation Condition: Copies of federal reimbursement request reports were not provided by the Organization for audit. Criteria: The Organization is required to maintain records to support the expenditure of federal funds. This includes the federal reimbursement requests. Cause: Organization staff reported reimbursable expenses electronically to NDDOT via the Black Cat reporting system on a quarterly basis, but did not retain paper or electronic copies of the submission. Effect: Federal, state, and local funding sources could not be precisely determined for individual bus purchases. Recommendation: Establish a record retention policy to ensure paper or electronic copies of the quarterly reimbursement reports submitted to NDDOT, and the associated invoices, are maintained. Management’s Response: The Organization will establish policies to ensure adequate record retention for federal reimbursement request reports.
Finding 2024-005
2024-005 Documentation Condition: Copies of federal reimbursement request reports were not provided by the Organization for audit. Criteria: The Organization is required to maintain records to support the expenditure of federal funds. This includes the federal reimbursement requests. Cause: Organization staff reported reimbursable expenses electronically to NDDOT via the Black Cat reporting system on a quarterly basis, but did not retain paper or electronic copies of the submission. Effect: Federal, state, and local funding sources could not be precisely determined for individual bus purchases. Recommendation: Establish a record retention policy to ensure paper or electronic copies of the quarterly reimbursement reports submitted to NDDOT, and the associated invoices, are maintained. Management’s Response: The Organization will establish policies to ensure adequate record retention for federal reimbursement request reports.
Finding 2024-005
2024-005 Documentation Condition: Copies of federal reimbursement request reports were not provided by the Organization for audit. Criteria: The Organization is required to maintain records to support the expenditure of federal funds. This includes the federal reimbursement requests. Cause: Organization staff reported reimbursable expenses electronically to NDDOT via the Black Cat reporting system on a quarterly basis, but did not retain paper or electronic copies of the submission. Effect: Federal, state, and local funding sources could not be precisely determined for individual bus purchases. Recommendation: Establish a record retention policy to ensure paper or electronic copies of the quarterly reimbursement reports submitted to NDDOT, and the associated invoices, are maintained. Management’s Response: The Organization will establish policies to ensure adequate record retention for federal reimbursement request reports.
Finding 2024-005
2024-005 Documentation Condition: Copies of federal reimbursement request reports were not provided by the Organization for audit. Criteria: The Organization is required to maintain records to support the expenditure of federal funds. This includes the federal reimbursement requests. Cause: Organization staff reported reimbursable expenses electronically to NDDOT via the Black Cat reporting system on a quarterly basis, but did not retain paper or electronic copies of the submission. Effect: Federal, state, and local funding sources could not be precisely determined for individual bus purchases. Recommendation: Establish a record retention policy to ensure paper or electronic copies of the quarterly reimbursement reports submitted to NDDOT, and the associated invoices, are maintained. Management’s Response: The Organization will establish policies to ensure adequate record retention for federal reimbursement request reports.
Finding 2024-005
2024-005 Documentation Condition: Copies of federal reimbursement request reports were not provided by the Organization for audit. Criteria: The Organization is required to maintain records to support the expenditure of federal funds. This includes the federal reimbursement requests. Cause: Organization staff reported reimbursable expenses electronically to NDDOT via the Black Cat reporting system on a quarterly basis, but did not retain paper or electronic copies of the submission. Effect: Federal, state, and local funding sources could not be precisely determined for individual bus purchases. Recommendation: Establish a record retention policy to ensure paper or electronic copies of the quarterly reimbursement reports submitted to NDDOT, and the associated invoices, are maintained. Management’s Response: The Organization will establish policies to ensure adequate record retention for federal reimbursement request reports.