FAC Explorer

Audit 339555

FY End
2023-12-31
Total Expended
$14.25M
Findings
14
Programs
4
Organization: Corpus Christi Regional Transportation Authority (TX)
Year: 2023 Accepted: 2025-01-23
Auditor: Carr Riggs and Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520047 2023-001 Significant Deficiency - I
520048 2023-001 Significant Deficiency - I
520049 2023-001 Significant Deficiency - I
520050 2023-001 Significant Deficiency - I
520051 2023-001 Significant Deficiency - I
520052 2023-001 Significant Deficiency - I
520053 2023-001 Significant Deficiency - I
1096489 2023-001 Significant Deficiency - I
1096490 2023-001 Significant Deficiency - I
1096491 2023-001 Significant Deficiency - I
1096492 2023-001 Significant Deficiency - I
1096493 2023-001 Significant Deficiency - I
1096494 2023-001 Significant Deficiency - I
1096495 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
20.507 Federal Transit Formula Grants $6.25M Yes 1
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $252,926 Yes 1
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $52,128 - 0
20.500 Federal Transit Capital Investment Grants $38,542 Yes 1

Contacts

Name Title Type
VBHHYBP7A7R4 Sandy Roddel Auditee
3612892712 Kristine Sparks Auditor
No contacts on file

Notes to SEFA

Title: (1) General Accounting Policies: The accompanying Schedule of Expenditures of Federal Financial Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Authority’s Basic Financial Statements. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance for indirect costs. The accompanying Schedule of Expenditures of Federal Financial Awards presents the activity of all Federal financial assistance programs of the Authority. The Authority’s organization is defined in Note 1 to the Authority’s Basic Financial Statements.
Title: (2) Basis of Accounting Accounting Policies: The accompanying Schedule of Expenditures of Federal Financial Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Authority’s Basic Financial Statements. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance for indirect costs. The accompanying Schedule of Expenditures of Federal Financial Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Authority’s Basic Financial Statements.
Title: (3) Relationship to Basic Financial Statements Accounting Policies: The accompanying Schedule of Expenditures of Federal Financial Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Authority’s Basic Financial Statements. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance for indirect costs. Federal financial capital and operating assistance is reported in the Authority’s basic financial statements as follows:
Title: (4) Relationship to Federal Financial Reports Accounting Policies: The accompanying Schedule of Expenditures of Federal Financial Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Authority’s Basic Financial Statements. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance for indirect costs. Amounts reported in the related Federal financial reports filed with the grantor agency because of accruals which would be included in the next reports filed with the agencies.
Title: (5) Indirect Costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Financial Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Authority’s Basic Financial Statements. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance for indirect costs. The Authority has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance.
Title: (6) Noncash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Financial Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Authority’s Basic Financial Statements. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance for indirect costs. The Authority has not received any noncash assistance for the fiscal year ended December 31, 2023.
Title: (7) Loan and Loan Guarantees Accounting Policies: The accompanying Schedule of Expenditures of Federal Financial Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Authority’s Basic Financial Statements. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance for indirect costs. The Authority has not received any loan or loan guarantees for the fiscal year ended December 31, 2023.
Title: (8) Federally Funded Insurance Accounting Policies: The accompanying Schedule of Expenditures of Federal Financial Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Authority’s Basic Financial Statements. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance for indirect costs. The Authority has not received any federally funded insurance for the fiscal year ended December 31, 2023.
Title: (9) Contingencies Accounting Policies: The accompanying Schedule of Expenditures of Federal Financial Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Authority’s Basic Financial Statements. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance for indirect costs. Grant monies received and disbursed by the Authority are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon experience, the Authority does not believe that such disallowance, if any, would have a material effect on the financial position of the Authority.
Title: (10) Sub recipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Financial Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Authority’s Basic Financial Statements. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance for indirect costs. During the year ended December 31, 2023, the Authority expended $387,767 to subrecipients.
Title: (11) Federal Pass-Through Funds Accounting Policies: The accompanying Schedule of Expenditures of Federal Financial Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Authority’s Basic Financial Statements. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance for indirect costs. The Authority was not the subrecipient of any federal funds for the year ended December 31, 2023.

Finding Details

Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.
Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.
Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.
Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.
Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.
Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.
Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.
Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.
Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.
Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.
Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.
Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.
Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.
Finding 2023-001
2023-001 – Internal controls over compliance – Federal Transit Administration Federal Awards Type of Finding: Significant Deficiency Assistance Listing Number: 20.500; 20.507 Program Name: Federal Transit - Capital Investment Grants (Fixed Guideway Capital Investment Grants); Federal Transit - Formula Funds (Urbanized Area Formula Program) Pass Through Identifying Number: N/A Award Year: 2023 Federal Agency: Federal Transportation Administration FAIN and year: TX04-0114, 2013; TX-18-0074, 2018; TX21-0066, 2021; TX22-0032, 2022; TX-18-0074, 2018; TX21-0038, 2021; TX21-0066, 2021 Criteria: In accordance with 2 CFR.303(a) of the Uniform Guidance, which applies to the Federal Transportation Administration grants, non-Federal entities are required to establish and maintain effective internal controls over federal awards. Specifically, internal controls should be established to ensure the non-federal entity appropriately documents review for suspension and debarment before entering into covered transactions. In addition, 2 CFR 180 Subpart C prohibits participants in Federal awards from entering into covered transactions with suspended or debarred parties. Condition: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment. Cause: The Authority did not frequently review the vendors and did not maintain documentation that the vendors were checked against the sam.gov website for suspension or debarment due to oversight by personnel. Effect: The Authority could potentially enter into transactions with parties that are suspended or debarred. Questioned Costs: N/A Recomendation: It is recommended that the client establish controls in order to ensure that vendors are reviewed and documentation is maintained through sam.gov or similar to verify that they are not suspended or debarred. Views of Responsible Officials: The Procurement department verifies vendors on sam.gov as part of its vendor review process. While there were instances where the Procurement department did notcheck vendors against the sam.gov website for suspension or debarment, these instances were few and far between. The Procurement department is committed to maintaining the highest standards of compliance and is confident that these corrective actions will prevent similar issues. See corrective action plan beginning on page 103.