Finding Text
Finding reference number: SA2022-001 Review of Required Reports Submitted To Grantor Assistance Listing Number: 20.205 Assistance Listing Title: Highway Planning and Construction Grant Name of Federal Agency: Department of Transportation Federal Award Identification number and year: 1. STPL-6084(206) 2016 2. CMLNI-6419(027) 2017 3. BRLS-5159(017) 2016 4. BRLS-5159(018) 2016 5. BPMP-5159(022) 2016 Name of pass-through Entity: Metropolitan Transportation Commission California Department of Transportation Criteria: All reports and funding requests should be reviewed and approved by a second employee familiar with the grant's compliance, reporting, and funding requirements to ensure accuracy and completeness. Such a review and approval should be documented. Condition: The Assistant Public Works Director prepares the reimbursement request. There was no separate staff to review and approve the reimbursement request prior to submission. Effect: Without the proper segregation of duties for preparation and review and approval, there is an increased risk that errors and unallowed expenditures on reimbursement requests might not be detected and corrected t in a timely manner. Cause: The above condition was caused by a lack of staffing. Recommendation: We recommend a second employee review all reports and funding requests before submission and that the reviewer initial and date the reports to ensure the procedure is documented. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the Town.