Finding Text
Program: Metropolitan Planning & Research
Federal Financial Assistance Listing No.: 20.505
Federal Agency: U.S. Department of Transportation
Passed-through: California Department of Transportation
Award Number and Year: 74A0821 (2015)
Compliance Requirement: Reporting
Type of Finding: Significant Deficiency in Internal Control over Compliance, Instance of Noncompliance
Criteria:
Per the grant agreement 74A0821 between Shasta Regional Transportation Agency and the State of California Department of Transportation, Division of Transportation Planning, dated January 1, 2015, Article I – Program Administration, Section 2. Quarterly Progress Reports, the Agency is required to submit quarterly progress reports no later than thirty (30) calendar days after the close of each quarter.
Condition:
As a result of our testing over reporting, we identified 1 instance out of 3 sampled in which the report was filed ten (10) days after the due date.
Cause:
The Agency’s policies and procedures did not ensure that timely reporting was completed.
Effect:
The lack of performance of timely reporting could result in the risk of noncompliance with the program.
Questioned Costs:
None reported.
Context/Sampling:
A sample of two (2) quarterly reports and one (1) indirect cost plan was selected out of four (4) quarterly reports and one (1) indirect cost plan.
Repeat Finding from Prior Year(s):
No.
Recommendation:
We recommend that the Agency strengthen its current policies and procedures with regards to timeliness of reports.
Views of Responsible Officials:
Management agrees with the finding. Delay in Caltrans approving the first quarter request for reimbursement and progress reports until January 24, 2023, as well as additional staff time needed to prepare the narrative information, resulted in the submittal of the second quarter reports nine days after the due date of January 30, 2023. Caltrans District 2 staff were notified early that there would be a delay in the reporting and indicated this was acceptable. This is an extraordinary occurrence, as it is SRTA’s common practice to submit all required reports before the deadline.