Finding 1229585 (2022-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2026-09-11

AI Summary

  • Answer: The Bureau missed the deadline for submitting its Single Audit reporting package for the year ended June 30, 2022.
  • Trend: This delay violates the timely reporting requirements set by 2 CFR 200.512(a) and the Uniform Guidance.
  • List: Follow up by ensuring future submissions are made on time and review processes to prevent similar delays.

Finding Text

Condition: The Bureau did not submit its Single Audit reporting package for the year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the deadline required by 2 CFR 200.512(a). The submission occurred significantly after the nine-month period following fiscal year-end, contrary to the Uniform Guidance’s timely reporting requirements.

Corrective Action Plan

DPS has developed a draft Standard Operating Procedures Manual for the newly created fiscal section. This SOP establishes a formal audit reporting timetable that identifies key milestones for preparing the financial statements, SEFA, supporting schedules, and audit documentation. It will also include assigning responsibilities to specific personnel and management who should periodically monitor progress to ensure all required information is available to the auditors well in advance of the Uniform Guidance reporting deadline. This new section will specifically address federal programs for the bureaus and DPS itself.

Categories

Reporting

Other Findings in this Audit

  • 1229584 2022-004
    Material Weakness Repeat
  • 1229586 2022-005
    Material Weakness Repeat
  • 1229587 2022-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $5.67M
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $5.58M
20.528 RAIL FIXED GUIDEWAY PUBLIC TRANSPORTATION SYSTEM STATE SAFETY OVERSIGHT FORMULA GRANT PROGRAM $160,237