Finding Text
2022-002 Cash Management - Formula Grants for Rural Areas and Tribal Transit Program ALN 20.509 U.S. Department of Transportation Criteria: 2 CFR ?1200.1 gives regulatory effect to the Department of Transportation for 2 CFR ? 200.305(b)(3) which states reimbursement is the preferred method when the requirements in paragraph (b) cannot be met, when the Federal awarding agency sets a specific condition per ? 200.208 or when the non-federal entity requests payment by reimbursement. ODOT Federal Transit Administration Section 5311 Rural Transit Program Criteria and Application Instruction, Section VII, Part D provides that the grantee must submit via e-mail quarterly operating data reports on the 15th day of the month following the end of the calendar quarter. Condition: The County was required to submit quarterly invoices by the 15th day of the month following the end of the calendar quarter. Context: During our review of the quarterly reports, we noted the County had submitted all 2022 reports late. Effect: The County was not in compliance with cash management requirements in 2022. Cause: Lack of sufficient internal controls over the reporting requirements of the Rural Transit Program. Recommendation: We recommend the County enhance its internal controls over cash management requirements. View of Responsible Officials: See Corrective Action Plan