Finding 1205054 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-03-31
Audit: 396698
Auditor: GRASSI

AI Summary

  • Core Issue: The audit package and Data Collection Form were submitted late, missing the March 30, 2025 deadline.
  • Impacted Requirements: This violates the submission timeline outlined in 2 CFR 200.512.
  • Recommended Follow-Up: Implement stronger internal controls to ensure timely submissions in the future.

Finding Text

2025-001 Submission of Audit Package and Data Collection Form Criteria: The audit package and the Data Collection Form are required to be submitted to the Federal Audit Clearinghouse within thirty (30) days after the receipt of the auditor’s report or nine (9) months after the end of the fiscal year – whichever comes first. Therefore, the deadline for submission of the March 30, 2025 audit package and Data Collection Form was July 18, 2025. Condition: Completion of the final submission step for the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse occurred after the required due date of March 30, 2025, as prescribed by 2 CFR 200.512. Recommendation: Internal controls be put in place to ensure timely submission of the Authority's audit package and Data Collection Form to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the finding and will strengthen its internal procedures to ensure timely submission of the Federal Audit Clearinghouse reporting package going forward.

Corrective Action Plan

The Authority agrees with the finding and will strengthen its internal procedures to ensure timely submission of the Federal Audit Clearinghouse reporting package going forward.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1205049 2025-001
    Material Weakness Repeat
  • 1205050 2025-001
    Material Weakness Repeat
  • 1205051 2025-001
    Material Weakness Repeat
  • 1205052 2025-001
    Material Weakness Repeat
  • 1205053 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.507 FEDERAL TRANSIT FORMULA GRANTS $997,385
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $58,854