Finding 1174254 (2025-002)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-02-18

AI Summary

  • Core Issue: SCRRA failed to include required contract provisions in one out of seventeen contracts, leading to a significant deficiency in internal controls.
  • Impacted Requirements: Non-compliance with 2 CFR Appendix II to Part 200 regarding necessary contract provisions for federal awards.
  • Recommended Follow-Up: Update policies and procedures to ensure all required provisions are communicated to contractors at the time of contract award.

Finding Text

Program Name: Federal Transit Cluster ALN No.: 20.500/20.507/20.525 Federal Grantor: U.S Department of Transportation Award No. and Year: Various Compliance Requirement: Procurement and Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control, Instance of Non-Compliance Criteria: 2 CFR section Appendix II to Part 200, Contract Provisions for Non-Federal Entity Contracts Under Federal Awards states that in addition to other provisions required by the Federal agency or non-Federal entity, all contracts made by the non-Federal entity under the Federal award must contain certain provisions, as applicable. Condition: During our testing of SCRRA’s provisions for procurement requirements, we noted the following information was not provided at the time of the contract award for one (1) of the seventeen (17) contracts selected for testing:  Legal Remedies for Breach of Contract  Termination for Cause and Convenience  Clean Air Act and Federal Water Pollution Control Act  Suspension and Debarment  Byrd Anti-Lobbying Cause: SCRRA did not consistently ensure that the applicable required provisions were communicated to contractors. Effect: SCRRA did not identify the applicable required provisions of the contract to the contractors at the time of the contract award. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 17 out of 86 procurement contracts were selected for procurement and suspension and debarment testing. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the Authority modify and strengthen the current policies and procedures to ensure that all applicable required provisions are communicated to contractors in accordance with 2 CFR Appendix II to Part 200. Views of Responsible Officials: Management agrees. See separate corrective action plan.

Corrective Action Plan

FINDING 2025-002 Procurement and Suspension and Debarment Management’s or Department’s Response: Management agrees. Views of Responsible Officials and Corrective Action: SCRRA has implemented the use of the checklist for all the required documents associated with a procurement. The checklist includes all applicable documents required to complete a procurement and communicated to the contractors. Name of Responsible Person: Cynthia Minix Implementation Date: June 30, 2026

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1174222 2025-002
    Material Weakness Repeat
  • 1174223 2025-002
    Material Weakness Repeat
  • 1174224 2025-002
    Material Weakness Repeat
  • 1174225 2025-002
    Material Weakness Repeat
  • 1174226 2025-002
    Material Weakness Repeat
  • 1174227 2025-002
    Material Weakness Repeat
  • 1174228 2025-002
    Material Weakness Repeat
  • 1174229 2025-002
    Material Weakness Repeat
  • 1174230 2025-002
    Material Weakness Repeat
  • 1174231 2025-002
    Material Weakness Repeat
  • 1174232 2025-002
    Material Weakness Repeat
  • 1174233 2025-002
    Material Weakness Repeat
  • 1174234 2025-002
    Material Weakness Repeat
  • 1174235 2025-002
    Material Weakness Repeat
  • 1174236 2025-002
    Material Weakness Repeat
  • 1174237 2025-002
    Material Weakness Repeat
  • 1174238 2025-002
    Material Weakness Repeat
  • 1174239 2025-002
    Material Weakness Repeat
  • 1174240 2025-002
    Material Weakness Repeat
  • 1174241 2025-002
    Material Weakness Repeat
  • 1174242 2025-002
    Material Weakness Repeat
  • 1174243 2025-002
    Material Weakness Repeat
  • 1174244 2025-002
    Material Weakness Repeat
  • 1174245 2025-002
    Material Weakness Repeat
  • 1174246 2025-002
    Material Weakness Repeat
  • 1174247 2025-002
    Material Weakness Repeat
  • 1174248 2025-002
    Material Weakness Repeat
  • 1174249 2025-002
    Material Weakness Repeat
  • 1174250 2025-002
    Material Weakness Repeat
  • 1174251 2025-002
    Material Weakness Repeat
  • 1174252 2025-002
    Material Weakness Repeat
  • 1174253 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.534 COMMUNITY PROJECT FUNDING CONGRESSIONALLY DIRECTED SPENDING $2.38M
20.525 STATE OF GOOD REPAIR GRANTS PROGRAM $1.18M
20.326 FEDERAL-STATE PARTNERSHIP FOR INTERCITY PASSENGER RAIL $527,049
20.507 FEDERAL TRANSIT FORMULA GRANTS $301,970
97.075 RAIL AND TRANSIT SECURITY GRANT PROGRAM $179,765
20.507 FEDERAL TRANSIT CAPITAL INVESTMENT GRANTS $52,076
20.205 HIGHWAY PLANNING AND CONSTRUCTION $51,020
20.325 CONSOLIDATED RAIL INFRASTRUCTURE AND SAFETY IMPROVEMENTS $19,373
20.500 FEDERAL TRANSIT CAPITAL INVESTMENT GRANTS $12,620