Finding Text
US Department of Transportation
Passed through the NC Department of Transportation
Program Name: Formula Grants for Rural Areas and Tribal Transit Program
AL# 20.509
Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3
Significant Deficiency
Nonmaterial Non-Compliance
Finding: 2024-002
Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency
administering the 5311 program is responsible for submitting the rural report on behalf of the state and
it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset
Management (TAM) inventory.
Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program
administered by the finance department of the Western Piedmont Regional Transit Authority. The
Authority failed to submit an annual report by the required due date.
Context: The updated Transportation Asset Management (TAM) inventory report that is required to
be reported annually was filed past the required submission date.
Effect: Data was submitted to the grantor in an untimely manner.
Cause: Procedures were not in place to implement timely submission.
Questioned Costs: None. The report filed was accurately but not timely.
Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous
audit, 2023-005.
Recommendation: Management should adopt policies and procedures requiring supervision to review
reports and submission requirements and ensure timely submission.
Name of Contact Person: Scott Cook, Interim Finance Officer
Views of Responsible Officials and Planned Corrective Action: Management concurs with this
finding. Please refer to the Corrective Action Plan.