FAC Explorer

Audit 43818

FY End
2022-06-30
Total Expended
$7.42M
Findings
26
Programs
6
Organization: Yuma County Intergovernmental Public Transportation Authority (AZ)
Year: 2022 Accepted: 2023-03-29
Auditor: Heinfeld Meech & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43819 2022-001 Material Weakness Yes I
43820 2022-001 Material Weakness Yes I
43821 2022-001 Material Weakness Yes I
43822 2022-001 Material Weakness Yes I
43823 2022-001 Material Weakness Yes I
43824 2022-001 Material Weakness Yes I
43825 2022-001 Material Weakness Yes I
43826 2022-001 Material Weakness Yes I
43827 2022-001 Material Weakness Yes I
43828 2022-001 Material Weakness Yes I
43829 2022-001 Material Weakness Yes I
43830 2022-001 Material Weakness Yes I
43831 2022-001 Material Weakness Yes I
620261 2022-001 Material Weakness Yes I
620262 2022-001 Material Weakness Yes I
620263 2022-001 Material Weakness Yes I
620264 2022-001 Material Weakness Yes I
620265 2022-001 Material Weakness Yes I
620266 2022-001 Material Weakness Yes I
620267 2022-001 Material Weakness Yes I
620268 2022-001 Material Weakness Yes I
620269 2022-001 Material Weakness Yes I
620270 2022-001 Material Weakness Yes I
620271 2022-001 Material Weakness Yes I
620272 2022-001 Material Weakness Yes I
620273 2022-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
20.507 Federal Transit_formula Grants $660,009 Yes 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $582,322 Yes 1
20.507 Covid-19 Federal Transit_formula Grants $506,433 Yes 1
20.509 Covid-19 Formula Grants for Rural Areas and Tribal Transit Program $42,997 Yes 1
20.205 Highway Planning and Construction $22,368 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $3,316 - 0

Contacts

Name Title Type
XNT2UV263185 Shelly Kreger Auditee
9285397076 Jennifer L. Shields, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: Assistance Listing Numbers Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Yuma County Intergovernmental Public Transportation Authority under programs of the federal government for the year ended June 30, 2022. The information in the 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 YCIPA, it is not intended to and does not present the financial position, changes in net position or cash flows of YCIPTA. Expenditures reported on the Schedule are reported on the modified 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. Any negative amounts shown on the Schedule 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 auditee did not use the de minimis cost rate. The program titles and Assistance Listing numbers were obtained from the federal or pass-through grantor or through sam.gov. If the three-digit Assistance Listing extension is unknown, there is a U followed by a two-digit number in the Assistance Listing extension to identify one or more Federal award lines from that program. The first Federal program with an unknown three-digit extension is indicated with U01 for all award lines associated with that program, the second is U02, etc.

Finding Details

Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding Number: 2022-001 Repeat Finding: Yes, 2021-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Federal Transit Cluster 20.507 AZ-90-X127 AZ-90-X132 AZ-90-X143 AZ-2018-003-00, AZ-2019-035, AZ-2020-030-00 AZ-2021-039 N/A Formula Grants For Rural Areas and Tribal Transit Program 20.509 GRT-20-0007- 926-T, CA-2019- 159-00, CA- 2021-028-00, CA-2021-031-00 N/A Federal Agency: Department of Transportation Pass-Through Agency: Arizona Department of Transportation and Quechan Indian Tribe Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Procurement, Suspension, and Debarment CRITERIA Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR ??200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. The Board adopted a Policies and Procedures Manual that requires the collection of three quotes for purchases of at least $3,000 but less than $100,000 and formal bid procedures for purchases over $100,000. CONDITION YCIPTA did not follow its Board adopted Policies and Procedures Manual or federal regulations. CAUSE YCIPTA was operating under an expired contract and did not follow Board-adopted policies. EFFECT YCIPTA was not in compliance with the Board adopted Policies and Procedures Manual and federal regulations. CONTEXT During our review of procurement, the following were noted: ? For one purchase in excess of the federal procurement threshold of $250,000, YCIPTA did not perform a sealed bid or proposal. ? For one purchase in YCIPTA?s quote range, YCIPTA did not obtain or maintain quotes. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION YCIPTA should adhere to its Board adopted Policies and Procedures Manual. When purchases are expected to be in excess of $100,000, formal procurement methods should be used to ensure the best pricing possible. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.