FAC Explorer

Audit 345835

FY End
2023-09-30
Total Expended
$17.79M
Findings
8
Programs
3
Organization: Birmingham Jefferson County Transit Authority (AL)
Year: 2023 Accepted: 2025-03-12
Auditor: Warren Averett LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526792 2023-003 Significant Deficiency Yes L
526793 2023-003 Significant Deficiency Yes L
526794 2023-003 Significant Deficiency Yes L
526795 2023-003 Significant Deficiency Yes L
1103234 2023-003 Significant Deficiency Yes L
1103235 2023-003 Significant Deficiency Yes L
1103236 2023-003 Significant Deficiency Yes L
1103237 2023-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
20.507 Federal Transit Formula Grants $13.27M Yes 1
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $322,367 Yes 1
20.500 Federal Transit Capital Investment Grants $9,104 Yes 1

Contacts

Name Title Type
YW6DVF1UU5K3 Glenn Dickerson Auditee
2058423146 Jeri S Groce Auditor
No contacts on file

Notes to SEFA

Title: 1. BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Authority has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Birmingham-Jefferson County Transit Authority (the Authority) under programs of the federal government for the year ended September 30, 2023. The information in this 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 (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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements.
Title: 4. SUBRECIEPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Authority has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Authority did not provide federal awards to any subrecipients during the year ended September 30, 2023.

Finding Details

Finding 2023-003
Finding 2023-003 – Data Collection Form and Reporting Package to the Federal Audit Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Information on the federal program: All programs Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The data elements and format must be approved by OMB and include all required elements. Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2023. Cause: The Authority did not meet the submission date of June 30, 2024 for the September 30, 2023 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003
Finding 2023-003 – Data Collection Form and Reporting Package to the Federal Audit Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Information on the federal program: All programs Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The data elements and format must be approved by OMB and include all required elements. Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2023. Cause: The Authority did not meet the submission date of June 30, 2024 for the September 30, 2023 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003
Finding 2023-003 – Data Collection Form and Reporting Package to the Federal Audit Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Information on the federal program: All programs Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The data elements and format must be approved by OMB and include all required elements. Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2023. Cause: The Authority did not meet the submission date of June 30, 2024 for the September 30, 2023 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003
Finding 2023-003 – Data Collection Form and Reporting Package to the Federal Audit Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Information on the federal program: All programs Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The data elements and format must be approved by OMB and include all required elements. Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2023. Cause: The Authority did not meet the submission date of June 30, 2024 for the September 30, 2023 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003
Finding 2023-003 – Data Collection Form and Reporting Package to the Federal Audit Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Information on the federal program: All programs Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The data elements and format must be approved by OMB and include all required elements. Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2023. Cause: The Authority did not meet the submission date of June 30, 2024 for the September 30, 2023 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003
Finding 2023-003 – Data Collection Form and Reporting Package to the Federal Audit Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Information on the federal program: All programs Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The data elements and format must be approved by OMB and include all required elements. Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2023. Cause: The Authority did not meet the submission date of June 30, 2024 for the September 30, 2023 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003
Finding 2023-003 – Data Collection Form and Reporting Package to the Federal Audit Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Information on the federal program: All programs Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The data elements and format must be approved by OMB and include all required elements. Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2023. Cause: The Authority did not meet the submission date of June 30, 2024 for the September 30, 2023 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2023-003
Finding 2023-003 – Data Collection Form and Reporting Package to the Federal Audit Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Information on the federal program: All programs Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The data elements and format must be approved by OMB and include all required elements. Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2023. Cause: The Authority did not meet the submission date of June 30, 2024 for the September 30, 2023 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.