Finding Text
Finding 2023-002 Significant Deficiency in Internal Control over Compliance, Noncompliance
- Reporting
Identification of the federal program
Agency Department of Transportation
ALN 20.509
Program Formula Grants for Rural Areas and Tribal Transit Program
Award Number
2508-20-0202 & 2508-21-0301
Award Year 2020 and 2021
Criteria or specific
requirement
Per 2 CFR Chapter I and Chapter II part 200 section 200.512 states that “(1)
The audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c)
of this section must be submitted within the earlier of 30 calendar days after
receipt of the auditor’s report(s), or nine months after the end of the audit
period. If the due date falls on a Saturday, Sunday, or Federal holiday, the
reporting package is due the next business day.
Condition The Form SF-SAC for the fiscal year ended June 30, 2023 was not filed on
time.
Cause The audit was not completed in time to file the form.
Effect or Potential
Effect
The Organization was not able to file the Form SF-SAC by the required time.
Questioned costs None
Context The Form SF-SAC is due nine months after the fiscal year-end or within 30
days of the report date. The form for the fiscal year ended June 30, 2023 was
filed late.
Identification as a
repeat finding
Yes. This finding was reported as Finding 2022-002 in the prior audit.
Recommendation We recommend CARTS implement internal control procedures to ensure
timely submission of the Form SF-SAC in the future.
Views of
Responsible
Officials
Management concurs with the findings. Management will ensure timely year
end closing and review of audit schedules to ensure timely reporting.