FAC Explorer

Audit 336036

FY End
2024-06-30
Total Expended
$20.14M
Findings
16
Programs
8
Organization: Suburban Mobility Authority for Regional Transportation (MI)
Year: 2024 Accepted: 2025-01-06
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517849 2024-002 Material Weakness - I
517850 2024-002 Material Weakness - I
517851 2024-002 Material Weakness - I
517852 2024-002 Material Weakness - I
517853 2024-002 Material Weakness - I
517854 2024-002 Material Weakness - I
517855 2024-002 Material Weakness - I
517856 2024-002 Material Weakness - I
1094291 2024-002 Material Weakness - I
1094292 2024-002 Material Weakness - I
1094293 2024-002 Material Weakness - I
1094294 2024-002 Material Weakness - I
1094295 2024-002 Material Weakness - I
1094296 2024-002 Material Weakness - I
1094297 2024-002 Material Weakness - I
1094298 2024-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
20.507 Covid-19 - Federal Transit Formula Grants $845,392 Yes 0
20.507 Federal Transit Formula Grants $350,958 Yes 0
20.205 Highway Planning and Construction $318,805 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $295,092 - 0
20.513 Covid-19 - Enhanced Mobility of Seniors and Individuals with Disabilities $224,427 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $140,808 - 0
20.515 State Planning and Research- Planning & Technical Studies Section 5303/5304 $128,344 - 0
20.516 Job Access and Reverse Commute Program $91,202 - 0

Contacts

Name Title Type
C2BVL7YAWEF2 Ryan Byrne Auditee
3132232149 Pamela Hill 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 Suburban Mobility Authority for Regional Transportation (the “Authority”) under programs of the federal government for the year ended June 30, 2024. The information in the 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 (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Authority. Expenditures reported in the Schedule are reported on the full accrual basis of accounting with the exception of amounts passed through to subrecipients, which are recorded on the cash basis of accounting in accordance with Uniform Guidance. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The pass through entity identifying numbers are presented where available. The Authority has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.
Finding 2024-002
Assistance Listing, Federal Agency, and Program Name - 20.507, Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year - MI-2022-032, MI-2022-048, MI-2020-061 and MI-2018-018 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.214 non federal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180.300 specify that when you enter into a covered transaction you must verify that whom you intend to do business with is not excluded or disqualified. Condition - The Authority could not provide evidence that it performed a check to verify all subrecipients were not suspended or debarred. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The Authority had 16 subrecipient communities during fiscal year 2024 and could not provide evidence that the check for suspension and debarment was completed prior to entering a subrecipient ageements with two of the communities selected for testing. Cause and Effect - The Authority did not retain evidence to support that they had conducted the search for whether a subrecipient was suspended or debarred prior to entering into a contract. Subsequently, we performed a search of sam.gov to verify that the subrecipients were not suspended or debarred, noting they were not. Recommendation - We recommend the Authority strengthen its controls to ensure documentation is maintained to support that subrecipients are not suspended or debarred. Views of Responsible Officials and Corrective Action Plan - SMART is in agreement with this finding. SMART has reviewed and corrected procedures around our suspension and debarment reviews to include all subrecipient award programs. The Manager of Capital Grant Programs will review all subrecipients in new grant awards, and work with the Manager of Transit Asset Management to ensure we have documented our review of subrecipient suspension and debarment.