FAC Explorer

Audit 365426

FY End
2024-12-31
Total Expended
$4.71M
Findings
6
Programs
1
Organization: Seda-Cog Joint Rail Authority (PA)
Year: 2024 Accepted: 2025-09-03
Auditor: 301413443

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575389 2024-002 - - B
575390 2024-002 - - B
575391 2024-002 - - B
1151831 2024-002 - - B
1151832 2024-002 - - B
1151833 2024-002 - - B

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $33,663 Yes 1

Contacts

Name Title Type
LHD3ABUMDFN5 Steven Beattie Auditee
5705244491 John W. Compton, Jr., Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: 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 are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the federal award activity of SEDA-COG Joint Rail Authority (the Authority) under programs of the federal government for the year ended December 31, 2024. 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 select portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in net position (deficit) or cash flows of the Authority.

Finding Details

Finding 2024-002
2024-002 - (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #20.205 Highway Planning and Construction, U.S. Department of Transportation, Passed Through Pennsylvania Department Transportation, Pass-Through Entity Identifying Numbers: U034865000, U034923000, and U02A100400 Prior Year Finding Number: N/A Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs and cash management. Condition/Context: While the Authority has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs and cash management as required under the Uniform Guidance. Questioned Costs: N/A Cause: The Authority has not yet prepared its written policies/procedures required by the Uniform Guidance. Effect: The Authority is not in compliance with certain requirements of the Uniform Guidance and as such, employees do not currently have the benefit of these written policies and/or procedures to assist in managing and directing its federal award programs. Recommendation: We recommend that Authority management prepare the required written policies/procedures related to allowability of costs and cash management outlined with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management understands and is working to formally document the required elements of its policies and procedures pursuant to the Uniform Guidance.
Finding 2024-002
2024-002 - (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #20.205 Highway Planning and Construction, U.S. Department of Transportation, Passed Through Pennsylvania Department Transportation, Pass-Through Entity Identifying Numbers: U034865000, U034923000, and U02A100400 Prior Year Finding Number: N/A Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs and cash management. Condition/Context: While the Authority has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs and cash management as required under the Uniform Guidance. Questioned Costs: N/A Cause: The Authority has not yet prepared its written policies/procedures required by the Uniform Guidance. Effect: The Authority is not in compliance with certain requirements of the Uniform Guidance and as such, employees do not currently have the benefit of these written policies and/or procedures to assist in managing and directing its federal award programs. Recommendation: We recommend that Authority management prepare the required written policies/procedures related to allowability of costs and cash management outlined with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management understands and is working to formally document the required elements of its policies and procedures pursuant to the Uniform Guidance.
Finding 2024-002
2024-002 - (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #20.205 Highway Planning and Construction, U.S. Department of Transportation, Passed Through Pennsylvania Department Transportation, Pass-Through Entity Identifying Numbers: U034865000, U034923000, and U02A100400 Prior Year Finding Number: N/A Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs and cash management. Condition/Context: While the Authority has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs and cash management as required under the Uniform Guidance. Questioned Costs: N/A Cause: The Authority has not yet prepared its written policies/procedures required by the Uniform Guidance. Effect: The Authority is not in compliance with certain requirements of the Uniform Guidance and as such, employees do not currently have the benefit of these written policies and/or procedures to assist in managing and directing its federal award programs. Recommendation: We recommend that Authority management prepare the required written policies/procedures related to allowability of costs and cash management outlined with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management understands and is working to formally document the required elements of its policies and procedures pursuant to the Uniform Guidance.
Finding 2024-002
2024-002 - (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #20.205 Highway Planning and Construction, U.S. Department of Transportation, Passed Through Pennsylvania Department Transportation, Pass-Through Entity Identifying Numbers: U034865000, U034923000, and U02A100400 Prior Year Finding Number: N/A Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs and cash management. Condition/Context: While the Authority has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs and cash management as required under the Uniform Guidance. Questioned Costs: N/A Cause: The Authority has not yet prepared its written policies/procedures required by the Uniform Guidance. Effect: The Authority is not in compliance with certain requirements of the Uniform Guidance and as such, employees do not currently have the benefit of these written policies and/or procedures to assist in managing and directing its federal award programs. Recommendation: We recommend that Authority management prepare the required written policies/procedures related to allowability of costs and cash management outlined with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management understands and is working to formally document the required elements of its policies and procedures pursuant to the Uniform Guidance.
Finding 2024-002
2024-002 - (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #20.205 Highway Planning and Construction, U.S. Department of Transportation, Passed Through Pennsylvania Department Transportation, Pass-Through Entity Identifying Numbers: U034865000, U034923000, and U02A100400 Prior Year Finding Number: N/A Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs and cash management. Condition/Context: While the Authority has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs and cash management as required under the Uniform Guidance. Questioned Costs: N/A Cause: The Authority has not yet prepared its written policies/procedures required by the Uniform Guidance. Effect: The Authority is not in compliance with certain requirements of the Uniform Guidance and as such, employees do not currently have the benefit of these written policies and/or procedures to assist in managing and directing its federal award programs. Recommendation: We recommend that Authority management prepare the required written policies/procedures related to allowability of costs and cash management outlined with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management understands and is working to formally document the required elements of its policies and procedures pursuant to the Uniform Guidance.
Finding 2024-002
2024-002 - (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #20.205 Highway Planning and Construction, U.S. Department of Transportation, Passed Through Pennsylvania Department Transportation, Pass-Through Entity Identifying Numbers: U034865000, U034923000, and U02A100400 Prior Year Finding Number: N/A Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs and cash management. Condition/Context: While the Authority has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs and cash management as required under the Uniform Guidance. Questioned Costs: N/A Cause: The Authority has not yet prepared its written policies/procedures required by the Uniform Guidance. Effect: The Authority is not in compliance with certain requirements of the Uniform Guidance and as such, employees do not currently have the benefit of these written policies and/or procedures to assist in managing and directing its federal award programs. Recommendation: We recommend that Authority management prepare the required written policies/procedures related to allowability of costs and cash management outlined with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management understands and is working to formally document the required elements of its policies and procedures pursuant to the Uniform Guidance.