Finding 1095029 (2024-006)

Significant Deficiency
Requirement
HP
Questioned Costs
-
Year
2024
Accepted
2025-01-10

AI Summary

  • Core Issue: Six federal grants with end dates before June 30, 2024, were not closed out, leading to compliance deficiencies.
  • Impacted Requirements: Grants must be closed in the management system once their award period ends to ensure proper financial oversight.
  • Recommended Follow-Up: Assign a management-level individual to close out expired grants promptly and address remaining funds with the FTA.

Finding Text

2024-006: Federal Transit Cluster – AL# 20.507, Period of Performance – Significant Deficiency, Controls over Compliance Condition There were numerous grants awarded to the Company that had award end dates prior to June 30, 2024 that had not been appropriately closed out at year-end. Criteria All grants that are not active should be closed out within the grant awards management system after their award end date. Cause Lack of proactive cash flow and grant management. Effect Out of 18 federal grant awards tested, 6 had award end dates prior to June 30, 2024. All 6 were still marked as active in the grant award management system as of June 30, 2024, with total remaining funds on these awards totaling $673,179. Two of these grant awards had award beginning dates over 15 years old, had no activity during FY2024, and had not been closed out by June 30, 2024. Recommendation A designated management level individual should close out all grant awards whose period of performance has expired within the grants management system. View of Responsible Officials Five FTA grants are in Active Award/Ready for Closeout (as of August 13, 2024), including VA-2021-038-01, VA-2016-009-01, VA-2021-037-01, VA-2016-016-01 and VA-04-0027-01. Additionally, an inquiry was sent to the FTA on August 19, 2024 on what could be done with the remaining funds in VA-2019-018. Grant VA-2023-002-00 has experienced delays due to the all-electric vehicle demand and supply chain issues. GRTC has been in communications with the FTA regarding this situation. All other active FTA grants have end of performance dates in 2025.

Categories

Period of Performance Significant Deficiency

Other Findings in this Audit

  • 518586 2024-005
    Material Weakness Repeat
  • 518587 2024-006
    Significant Deficiency
  • 518588 2024-007
    -
  • 1095028 2024-005
    Material Weakness Repeat
  • 1095030 2024-007
    -

Programs in Audit

ALN Program Name Expenditures
20.507 Federal Transit Formula Grants $8.64M
21.027 Coronavirus State and Local Fiscal Recovery Funds $376,197
20.509 Formula Grants for Rural Areas and Tribal Transit Program $152,830