FAC Explorer

Audit 370414

FY End
2022-06-30
Total Expended
$1.45M
Findings
2
Programs
2
Organization: Basin Transit Service Transportation District (OR)
Year: 2022 Accepted: 2025-10-03
Auditor: Kdp Certified Public Accountants LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1159867 2022-003 Material Weakness Yes F
1159868 2022-003 Material Weakness Yes F

Programs

ALN Program Spent Major Findings
20.509 Formula Grants for Rural Areas and Tribal Transit Program $230,821 Yes 1
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $209,556 Yes 0

Contacts

Name Title Type
M7NGFAU6NFN7 Michelle Carpenter Auditee
5418832877 Aria Bettinger Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Basin Transit Service Transportation District (the District) under programs of the federal government for the year ended June 30, 2022. 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 District, it is not intended to and does not present the financial position and changes in fund balance of the District.
The District did not have any awards that were passed through to subrecipients for the year ended June 30, 2022.

Finding Details

Finding 2022-003
2022-003 – Equipment and Real Property Management Finding Type – Material Noncompliance/Material Weakness in Internal Control over Compliance (Equipment and Real Property Management.) Program – Formula Grants for Rural Areas (ALN# 20.509) Criteria – The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant award on or after December 26, 2014 to track equipment acquired with federal funding in its capital asset records. Condition – Equipment records do not include source of funding which includes the federal award identification number, who holds the title, the federal participation rate, and the location, use and condition of the asset to be in accordance with the Uniform Guidance. Cause – This condition appears to be the result of a lack of internal controls designed to ensure compliance with Uniform Guidance. Effect – As a result of this condition, the District did not fully comply with the Uniform Guidance applicable to the above noted grants. Recommendation – We recommend that the District develop policies to ensure that assets acquired with federal funds are properly identified in capital assets records. View of Responsible Officials – We agree with the recommendation and have developed a procedure to list capital assets that are acquired with federal funds.