FAC Explorer

Audit 341148

FY End
2024-06-30
Total Expended
$3.56M
Findings
18
Programs
5
Organization: Western Piedmont Regional Transit Authority (NC)
Year: 2024 Accepted: 2025-02-04
Auditor: Martin Starnes & Associates CPAS P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
521186 2024-002 Significant Deficiency Yes I
521187 2024-002 Significant Deficiency Yes I
521188 2024-002 Significant Deficiency Yes I
521189 2024-002 Significant Deficiency Yes I
521190 2024-002 Significant Deficiency Yes I
521191 2024-002 Significant Deficiency Yes I
521192 2024-003 Significant Deficiency - L
521193 2024-003 Significant Deficiency - L
521194 2024-003 Significant Deficiency - L
1097628 2024-002 Significant Deficiency Yes I
1097629 2024-002 Significant Deficiency Yes I
1097630 2024-002 Significant Deficiency Yes I
1097631 2024-002 Significant Deficiency Yes I
1097632 2024-002 Significant Deficiency Yes I
1097633 2024-002 Significant Deficiency Yes I
1097634 2024-003 Significant Deficiency - L
1097635 2024-003 Significant Deficiency - L
1097636 2024-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.507 Federal Transit Formula Grants $203,429 Yes 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $203,376 Yes 1
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $166,600 Yes 1
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $29,324 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $24,619 - 0

Contacts

Name Title Type
RPLJX83Q6DU1 Scott Cook Auditee
8284657634 Paula Hodges Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the SEFSA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use de minimis cost rate The accompanying schedule of expenditures of Federal and State awards (SEFSA) includes the Federal and State grant activity of Western Piedmont Regional Transit Authority and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Tittle 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the SEFSA presents only a selected portion of Western Piedmont Regional Transit Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of Western Piedmont Regional Transit Authority.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported in the SEFSA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use de minimis cost rate Expenditures reported in the SEFSA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported in the SEFSA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use de minimis cost rate Western Piedmont Regional Transit Authority has an approved indirect cost rate of 37.99% from our cognizant agency, The Federal Transit Administration (FTA), as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-002 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-002
US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-002 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-002
US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-002 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-002
US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-002 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-002
US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-002 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-002
US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-002 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-003
US Department of Transportation Program Name: Federal Transit Cluster AL# 20.507; 20.526 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-003 Criteria: In accordance 49 USC 5325(b)(1), the agency administering this program is responsible for retention of documentation to support procurements. Management must monitor activities under federal awards to assure compliance with federal requirements. Condition: The Authority implemented procurement policies that conform with the Federal Uniform Guidance. However, the Authority’s internal controls over procurement were not functioning as intended. Context: During our testing, we examined four procurements and one did not follow the Authority’s policy. Expenditures were approved prior to payment; however, proper procurement documentation was not kept on file as required by federal and Authority’s policy. Effect: Purchases may be made without the proper procurement approvals. Cause: Due to staff turnover at the Authority in recent years, there was an instance where proper procurement documentation was not on file. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questions costs are greater than $25,000. Known question costs are $13,421. Recommendation: The Authority should have a system in place to ensure that the procurement policies are implemented and functioning as intended. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-003
US Department of Transportation Program Name: Federal Transit Cluster AL# 20.507; 20.526 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-003 Criteria: In accordance 49 USC 5325(b)(1), the agency administering this program is responsible for retention of documentation to support procurements. Management must monitor activities under federal awards to assure compliance with federal requirements. Condition: The Authority implemented procurement policies that conform with the Federal Uniform Guidance. However, the Authority’s internal controls over procurement were not functioning as intended. Context: During our testing, we examined four procurements and one did not follow the Authority’s policy. Expenditures were approved prior to payment; however, proper procurement documentation was not kept on file as required by federal and Authority’s policy. Effect: Purchases may be made without the proper procurement approvals. Cause: Due to staff turnover at the Authority in recent years, there was an instance where proper procurement documentation was not on file. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questions costs are greater than $25,000. Known question costs are $13,421. Recommendation: The Authority should have a system in place to ensure that the procurement policies are implemented and functioning as intended. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-003
US Department of Transportation Program Name: Federal Transit Cluster AL# 20.507; 20.526 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-003 Criteria: In accordance 49 USC 5325(b)(1), the agency administering this program is responsible for retention of documentation to support procurements. Management must monitor activities under federal awards to assure compliance with federal requirements. Condition: The Authority implemented procurement policies that conform with the Federal Uniform Guidance. However, the Authority’s internal controls over procurement were not functioning as intended. Context: During our testing, we examined four procurements and one did not follow the Authority’s policy. Expenditures were approved prior to payment; however, proper procurement documentation was not kept on file as required by federal and Authority’s policy. Effect: Purchases may be made without the proper procurement approvals. Cause: Due to staff turnover at the Authority in recent years, there was an instance where proper procurement documentation was not on file. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questions costs are greater than $25,000. Known question costs are $13,421. Recommendation: The Authority should have a system in place to ensure that the procurement policies are implemented and functioning as intended. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-002
US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-002 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-002
US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-002 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-002
US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-002 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-002
US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-002 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-002
US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-002 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-002
US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-002 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-003
US Department of Transportation Program Name: Federal Transit Cluster AL# 20.507; 20.526 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-003 Criteria: In accordance 49 USC 5325(b)(1), the agency administering this program is responsible for retention of documentation to support procurements. Management must monitor activities under federal awards to assure compliance with federal requirements. Condition: The Authority implemented procurement policies that conform with the Federal Uniform Guidance. However, the Authority’s internal controls over procurement were not functioning as intended. Context: During our testing, we examined four procurements and one did not follow the Authority’s policy. Expenditures were approved prior to payment; however, proper procurement documentation was not kept on file as required by federal and Authority’s policy. Effect: Purchases may be made without the proper procurement approvals. Cause: Due to staff turnover at the Authority in recent years, there was an instance where proper procurement documentation was not on file. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questions costs are greater than $25,000. Known question costs are $13,421. Recommendation: The Authority should have a system in place to ensure that the procurement policies are implemented and functioning as intended. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-003
US Department of Transportation Program Name: Federal Transit Cluster AL# 20.507; 20.526 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-003 Criteria: In accordance 49 USC 5325(b)(1), the agency administering this program is responsible for retention of documentation to support procurements. Management must monitor activities under federal awards to assure compliance with federal requirements. Condition: The Authority implemented procurement policies that conform with the Federal Uniform Guidance. However, the Authority’s internal controls over procurement were not functioning as intended. Context: During our testing, we examined four procurements and one did not follow the Authority’s policy. Expenditures were approved prior to payment; however, proper procurement documentation was not kept on file as required by federal and Authority’s policy. Effect: Purchases may be made without the proper procurement approvals. Cause: Due to staff turnover at the Authority in recent years, there was an instance where proper procurement documentation was not on file. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questions costs are greater than $25,000. Known question costs are $13,421. Recommendation: The Authority should have a system in place to ensure that the procurement policies are implemented and functioning as intended. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding 2024-003
US Department of Transportation Program Name: Federal Transit Cluster AL# 20.507; 20.526 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-003 Criteria: In accordance 49 USC 5325(b)(1), the agency administering this program is responsible for retention of documentation to support procurements. Management must monitor activities under federal awards to assure compliance with federal requirements. Condition: The Authority implemented procurement policies that conform with the Federal Uniform Guidance. However, the Authority’s internal controls over procurement were not functioning as intended. Context: During our testing, we examined four procurements and one did not follow the Authority’s policy. Expenditures were approved prior to payment; however, proper procurement documentation was not kept on file as required by federal and Authority’s policy. Effect: Purchases may be made without the proper procurement approvals. Cause: Due to staff turnover at the Authority in recent years, there was an instance where proper procurement documentation was not on file. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questions costs are greater than $25,000. Known question costs are $13,421. Recommendation: The Authority should have a system in place to ensure that the procurement policies are implemented and functioning as intended. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.