FAC Explorer

Finding 1161334 (2023-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-10-23
Audit: 371232
Organization: Central Community Transit (MN)
Auditor: WESTBERG EISCHENS PLLP

AI Summary

  • Core Issue: Audit report for U.S. Department of Transportation grants was submitted late, violating compliance requirements.
  • Impacted Requirements: Reports must be filed within 30 days of completion or 9 months after year-end, whichever is sooner.
  • Recommended Follow-Up: Operations board should establish and approve an annual audit schedule before year-end to ensure timely submissions.

Finding Text

Finding 2023-003 Uniform Guidance Audit Reporting Requirements Program: ALN: 20.509 U.S. Department of Transportation Formula Grants for Rural Areas Criteria: The deadline for filing an audit report with the Federal Clearinghouse is 30 days after receiving the audit report or 9 months after the year-end, whichever occurs first. Condition: The audit report was not completed and submitted within the required timeframe. Questioned Costs: Not Applicable. Effect: Central Community Transit is not in compliance with the Uniform Guidance audit requirements. Cause: There was employee turnover in the Transit Director position. Recommendation: We recommend that prior to year-end, the operations board annually approve an audit schedule timeline. Views of Responsible Official: Central Community Transit agrees with the finding and will adhere to the corrective action plan.

Corrective Action Plan

Finding 2023-003 Uniform Guidance Audit Reporting Requirements Corrective Action Planned: Corrective action moving forward is to add all dates for annual events and due dates to the shared calendar and share the schedule created with the Central Community Transit Operations and Joint Powers Boards. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: Completed in 2024 Plan to Monitor Completion of CAP: Joint Powers Board 40

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $1.28M
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $136,565