Finding 620755 — 2022-003

AI Summary

Core Issue: SCRRA overstated federal expenditures by $3,098,000 on the SEFA due to inadequate internal controls.
Impacted Requirements: Compliance with Title 2 CFR 200.502, which mandates accurate reporting of federal expenditures and activities related to federal awards.
Recommended Follow-Up: Enhance internal controls to ensure accurate reporting of federal expenditures on the SEFA.

Finding Text

Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.

Categories

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management Material Weakness Program Income

Other Findings in this Audit

44304 2022-002

Significant Deficiency Repeat

44305 2022-003

Material Weakness

44306 2022-002

Significant Deficiency Repeat

44307 2022-003

Material Weakness

44308 2022-002

Significant Deficiency Repeat

44309 2022-003

Material Weakness

44310 2022-002

Significant Deficiency Repeat

44311 2022-003

Material Weakness

44312 2022-002

Significant Deficiency Repeat

44313 2022-003

Material Weakness

44314 2022-002

Significant Deficiency Repeat

44315 2022-003

Material Weakness

44316 2022-002

Significant Deficiency Repeat

44317 2022-003

Material Weakness

44318 2022-002

Significant Deficiency Repeat

44319 2022-003

Material Weakness

44320 2022-002

Significant Deficiency Repeat

44321 2022-003

Material Weakness

44322 2022-002

Significant Deficiency Repeat

44323 2022-003

Material Weakness

44324 2022-002

Significant Deficiency Repeat

44325 2022-003

Material Weakness

44326 2022-002

Significant Deficiency Repeat

44327 2022-003

Material Weakness

44328 2022-002

Significant Deficiency Repeat

44329 2022-003

Material Weakness

44330 2022-002

Significant Deficiency Repeat

44331 2022-003

Material Weakness

44332 2022-002

Significant Deficiency Repeat

44333 2022-003

Material Weakness

44334 2022-002

Significant Deficiency Repeat

44335 2022-003

Material Weakness

44336 2022-002

Significant Deficiency Repeat

44337 2022-003

Material Weakness

44338 2022-002

Significant Deficiency Repeat

44339 2022-003

Material Weakness

44340 2022-002

Significant Deficiency Repeat

44341 2022-003

Material Weakness

44342 2022-002

Significant Deficiency Repeat

44343 2022-003

Material Weakness

44344 2022-002

Significant Deficiency Repeat

44345 2022-003

Material Weakness

44346 2022-002

Significant Deficiency Repeat

44347 2022-003

Material Weakness

44348 2022-002

Significant Deficiency Repeat

44349 2022-003

Material Weakness

44350 2022-002

Significant Deficiency Repeat

44351 2022-003

Material Weakness

44352 2022-002

Significant Deficiency Repeat

44353 2022-003

Material Weakness

44354 2022-002

Significant Deficiency Repeat

44360 2022-003

Material Weakness

44361 2022-002

Significant Deficiency Repeat

44362 2022-003

Material Weakness

44363 2022-002

Significant Deficiency Repeat

44364 2022-003

Material Weakness

44365 2022-002

Significant Deficiency

44366 2022-002

Significant Deficiency

44367 2022-002

Significant Deficiency

620746 2022-002

Significant Deficiency Repeat

620747 2022-003

Material Weakness

620748 2022-002

Significant Deficiency Repeat

620749 2022-003

Material Weakness

620750 2022-002

Significant Deficiency Repeat

620751 2022-003

Material Weakness

620752 2022-002

Significant Deficiency Repeat

620753 2022-003

Material Weakness

620754 2022-002

Significant Deficiency Repeat

620756 2022-002

Significant Deficiency Repeat

620757 2022-003

Material Weakness

620758 2022-002

Significant Deficiency Repeat

620759 2022-003

Material Weakness

620760 2022-002

Significant Deficiency Repeat

620761 2022-003

Material Weakness

620762 2022-002

Significant Deficiency Repeat

620763 2022-003

Material Weakness

620764 2022-002

Significant Deficiency Repeat

620765 2022-003

Material Weakness

620766 2022-002

Significant Deficiency Repeat

620767 2022-003

Material Weakness

620768 2022-002

Significant Deficiency Repeat

620769 2022-003

Material Weakness

620770 2022-002

Significant Deficiency Repeat

620771 2022-003

Material Weakness

620772 2022-002

Significant Deficiency Repeat

620773 2022-003

Material Weakness

620774 2022-002

Significant Deficiency Repeat

620775 2022-003

Material Weakness

620776 2022-002

Significant Deficiency Repeat

620777 2022-003

Material Weakness

620778 2022-002

Significant Deficiency Repeat

620779 2022-003

Material Weakness

620780 2022-002

Significant Deficiency Repeat

620781 2022-003

Material Weakness

620782 2022-002

Significant Deficiency Repeat

620783 2022-003

Material Weakness

620784 2022-002

Significant Deficiency Repeat

620785 2022-003

Material Weakness

620786 2022-002

Significant Deficiency Repeat

620787 2022-003

Material Weakness

620788 2022-002

Significant Deficiency Repeat

620789 2022-003

Material Weakness

620790 2022-002

Significant Deficiency Repeat

620791 2022-003

Material Weakness

620792 2022-002

Significant Deficiency Repeat

620793 2022-003

Material Weakness

620794 2022-002

Significant Deficiency Repeat

620795 2022-003

Material Weakness

620796 2022-002

Significant Deficiency Repeat

620802 2022-003

Material Weakness

620803 2022-002

Significant Deficiency Repeat

620804 2022-003

Material Weakness

620805 2022-002

Significant Deficiency Repeat

620806 2022-003

Material Weakness

620807 2022-002

Significant Deficiency

620808 2022-002

Significant Deficiency

620809 2022-002

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
20.507	Covid-19 Cares Act Federal Transit_formula Grants	$21.84M
20.525	State of Good Repair Grants Program	$528,002
20.321	Railroad Safety Technology Grants	$525,000
20.500	Federal Transit_capital Investment Grants	$44,946
20.301	Railroad Safety	$13,935
20.325	Consolidated Rail Infrastructure and Safety Improvements	$5,211
20.507	Federal Transit_formula Grants	$-325

Finding 620755 (2022-003)

AI Summary

Finding Text

Categories

Other Findings in this Audit

Programs in Audit