2023-001 Program: Highway Planning and Construction
Federal Financial Assistance Listing No.: 20.205
Federal Agency: U.S. Department of Transportation
Pass-through: Metropolitan Transportation Commission
Award Year: 2023
Grant Award Number: MTC/STP Agreement
Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance) §200.510(b) - Schedule of expenditures of Federal awards
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria:
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b)
states that the auditee (VTA) must prepare a Schedule of Expenditures of Federal Awards
(SEFA) for the period covered by the auditee’s financial statements, which must include the
total federal awards expended as determined in accordance with §200.502.
Condition:
During our audit procedures performed over the Schedule of Expenditures of Federal Awards,
VTA listed a Highway Planning and Construction grant for $3,164,846 within the Federal Transit
Formula grant with Assistance Listing Number 20.507 in error. Based on the information from
VTA's Project Management, this program should have been reported as part of the Highway
Planning and Construction under Assistance Listing Number 20.205.
Cause:
The Assistance Listing Number was not communicated timely to the unit preparing the
Schedule.
Effect:
The Highway Planning and Construction amount reported on the Schedule of Expenditures of
Federal Awards was understated by $3,164,846 which required performing an audit of the
program and reissuance of the Single Audit Report because the program is now considered a
major federal program.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
No sampling was used. Program expenditures on the Schedule of Expenditures of Federal
Awards were reconciled to supporting records.
Repeat Finding from the Prior Year(s):
No.
Recommendation:
VTA should establish policies and implement internal controls to ensure all federal expenditures
are accurately identified on the Schedule of Expenditures of Federal Awards.
View of Responsible Official and Planned Corrective Actions
See separate corrective action plan.
2023-001 Program: Highway Planning and Construction
Federal Financial Assistance Listing No.: 20.205
Federal Agency: U.S. Department of Transportation
Pass-through: Metropolitan Transportation Commission
Award Year: 2023
Grant Award Number: MTC/STP Agreement
Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance) §200.510(b) - Schedule of expenditures of Federal awards
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria:
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b)
states that the auditee (VTA) must prepare a Schedule of Expenditures of Federal Awards
(SEFA) for the period covered by the auditee’s financial statements, which must include the
total federal awards expended as determined in accordance with §200.502.
Condition:
During our audit procedures performed over the Schedule of Expenditures of Federal Awards,
VTA listed a Highway Planning and Construction grant for $3,164,846 within the Federal Transit
Formula grant with Assistance Listing Number 20.507 in error. Based on the information from
VTA's Project Management, this program should have been reported as part of the Highway
Planning and Construction under Assistance Listing Number 20.205.
Cause:
The Assistance Listing Number was not communicated timely to the unit preparing the
Schedule.
Effect:
The Highway Planning and Construction amount reported on the Schedule of Expenditures of
Federal Awards was understated by $3,164,846 which required performing an audit of the
program and reissuance of the Single Audit Report because the program is now considered a
major federal program.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
No sampling was used. Program expenditures on the Schedule of Expenditures of Federal
Awards were reconciled to supporting records.
Repeat Finding from the Prior Year(s):
No.
Recommendation:
VTA should establish policies and implement internal controls to ensure all federal expenditures
are accurately identified on the Schedule of Expenditures of Federal Awards.
View of Responsible Official and Planned Corrective Actions
See separate corrective action plan.
2023-001 Program: Highway Planning and Construction
Federal Financial Assistance Listing No.: 20.205
Federal Agency: U.S. Department of Transportation
Pass-through: Metropolitan Transportation Commission
Award Year: 2023
Grant Award Number: MTC/STP Agreement
Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance) §200.510(b) - Schedule of expenditures of Federal awards
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria:
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b)
states that the auditee (VTA) must prepare a Schedule of Expenditures of Federal Awards
(SEFA) for the period covered by the auditee’s financial statements, which must include the
total federal awards expended as determined in accordance with §200.502.
Condition:
During our audit procedures performed over the Schedule of Expenditures of Federal Awards,
VTA listed a Highway Planning and Construction grant for $3,164,846 within the Federal Transit
Formula grant with Assistance Listing Number 20.507 in error. Based on the information from
VTA's Project Management, this program should have been reported as part of the Highway
Planning and Construction under Assistance Listing Number 20.205.
Cause:
The Assistance Listing Number was not communicated timely to the unit preparing the
Schedule.
Effect:
The Highway Planning and Construction amount reported on the Schedule of Expenditures of
Federal Awards was understated by $3,164,846 which required performing an audit of the
program and reissuance of the Single Audit Report because the program is now considered a
major federal program.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
No sampling was used. Program expenditures on the Schedule of Expenditures of Federal
Awards were reconciled to supporting records.
Repeat Finding from the Prior Year(s):
No.
Recommendation:
VTA should establish policies and implement internal controls to ensure all federal expenditures
are accurately identified on the Schedule of Expenditures of Federal Awards.
View of Responsible Official and Planned Corrective Actions
See separate corrective action plan.
2023-001 Program: Highway Planning and Construction
Federal Financial Assistance Listing No.: 20.205
Federal Agency: U.S. Department of Transportation
Pass-through: Metropolitan Transportation Commission
Award Year: 2023
Grant Award Number: MTC/STP Agreement
Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance) §200.510(b) - Schedule of expenditures of Federal awards
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria:
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b)
states that the auditee (VTA) must prepare a Schedule of Expenditures of Federal Awards
(SEFA) for the period covered by the auditee’s financial statements, which must include the
total federal awards expended as determined in accordance with §200.502.
Condition:
During our audit procedures performed over the Schedule of Expenditures of Federal Awards,
VTA listed a Highway Planning and Construction grant for $3,164,846 within the Federal Transit
Formula grant with Assistance Listing Number 20.507 in error. Based on the information from
VTA's Project Management, this program should have been reported as part of the Highway
Planning and Construction under Assistance Listing Number 20.205.
Cause:
The Assistance Listing Number was not communicated timely to the unit preparing the
Schedule.
Effect:
The Highway Planning and Construction amount reported on the Schedule of Expenditures of
Federal Awards was understated by $3,164,846 which required performing an audit of the
program and reissuance of the Single Audit Report because the program is now considered a
major federal program.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
No sampling was used. Program expenditures on the Schedule of Expenditures of Federal
Awards were reconciled to supporting records.
Repeat Finding from the Prior Year(s):
No.
Recommendation:
VTA should establish policies and implement internal controls to ensure all federal expenditures
are accurately identified on the Schedule of Expenditures of Federal Awards.
View of Responsible Official and Planned Corrective Actions
See separate corrective action plan.
2023-001 Program: Highway Planning and Construction
Federal Financial Assistance Listing No.: 20.205
Federal Agency: U.S. Department of Transportation
Pass-through: Metropolitan Transportation Commission
Award Year: 2023
Grant Award Number: MTC/STP Agreement
Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance) §200.510(b) - Schedule of expenditures of Federal awards
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria:
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b)
states that the auditee (VTA) must prepare a Schedule of Expenditures of Federal Awards
(SEFA) for the period covered by the auditee’s financial statements, which must include the
total federal awards expended as determined in accordance with §200.502.
Condition:
During our audit procedures performed over the Schedule of Expenditures of Federal Awards,
VTA listed a Highway Planning and Construction grant for $3,164,846 within the Federal Transit
Formula grant with Assistance Listing Number 20.507 in error. Based on the information from
VTA's Project Management, this program should have been reported as part of the Highway
Planning and Construction under Assistance Listing Number 20.205.
Cause:
The Assistance Listing Number was not communicated timely to the unit preparing the
Schedule.
Effect:
The Highway Planning and Construction amount reported on the Schedule of Expenditures of
Federal Awards was understated by $3,164,846 which required performing an audit of the
program and reissuance of the Single Audit Report because the program is now considered a
major federal program.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
No sampling was used. Program expenditures on the Schedule of Expenditures of Federal
Awards were reconciled to supporting records.
Repeat Finding from the Prior Year(s):
No.
Recommendation:
VTA should establish policies and implement internal controls to ensure all federal expenditures
are accurately identified on the Schedule of Expenditures of Federal Awards.
View of Responsible Official and Planned Corrective Actions
See separate corrective action plan.
2023-001 Program: Highway Planning and Construction
Federal Financial Assistance Listing No.: 20.205
Federal Agency: U.S. Department of Transportation
Pass-through: Metropolitan Transportation Commission
Award Year: 2023
Grant Award Number: MTC/STP Agreement
Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance) §200.510(b) - Schedule of expenditures of Federal awards
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria:
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b)
states that the auditee (VTA) must prepare a Schedule of Expenditures of Federal Awards
(SEFA) for the period covered by the auditee’s financial statements, which must include the
total federal awards expended as determined in accordance with §200.502.
Condition:
During our audit procedures performed over the Schedule of Expenditures of Federal Awards,
VTA listed a Highway Planning and Construction grant for $3,164,846 within the Federal Transit
Formula grant with Assistance Listing Number 20.507 in error. Based on the information from
VTA's Project Management, this program should have been reported as part of the Highway
Planning and Construction under Assistance Listing Number 20.205.
Cause:
The Assistance Listing Number was not communicated timely to the unit preparing the
Schedule.
Effect:
The Highway Planning and Construction amount reported on the Schedule of Expenditures of
Federal Awards was understated by $3,164,846 which required performing an audit of the
program and reissuance of the Single Audit Report because the program is now considered a
major federal program.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
No sampling was used. Program expenditures on the Schedule of Expenditures of Federal
Awards were reconciled to supporting records.
Repeat Finding from the Prior Year(s):
No.
Recommendation:
VTA should establish policies and implement internal controls to ensure all federal expenditures
are accurately identified on the Schedule of Expenditures of Federal Awards.
View of Responsible Official and Planned Corrective Actions
See separate corrective action plan.