Finding: 2023-001: SEFA – Material Weakness
The SEFA prepared by management included an incorrect Assistance Listing (AL) number
for one grant. Federal grant AL NO. 20.513 Enhanced Mobility of Seniors and Individuals
with Disabilities was incorrectly identified as AL No 20.507 Mobility Management. While
both grants are from the Federal Transit Agency, they fall under different clusters in the
Office of Management and Budget’s Compliance Supplement and thus have different audit
requirements.
Auditor Recommendation: We recommend management verify with the grantor the AL
number of the grant. This can be done by obtaining the information from grant documents,
or direct communication with the grantor. We further recommend the SEFA be reviewed
for accuracy by an individual not included in the SEFA preparation process. Review
should be notate with initials and date.
Contact Person Responsible for the Corrective Action: Lisa Cappellari, Chief Financial
Officer, LisaC@paratransit.org
Management Response and Corrective Action Plan: After the end of Fiscal Year 23-24
on 6/30/2024, Jody Wadley, Finance and Grants Manager, will start the preparation of the
FY24 SEFA and make sure all components are correct. Lisa Cappellari, Chief Financial
Officer, will review the SEFA for accuracy, checking grant documents and directly
contacting the granting agency if necessary. Once each component of the SEFA is
thoroughly reviewed, Lisa Cappellari will initial and date.