EIN: 042103221
UEI: KT82NR5G3KP6
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 15, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 15, 2026 (81 days from today).
What is a management decision? →Of the five contracts included within major program 20.205 in the current year, two were subject to the wage rate requirement. These two contracts accounted for $1.9M of the $4M total program expenditures. In total there were 13 weeks of payroll included within the two contracts, of which three were selected for testing. Cause: The internal control failure occurred due to the timing of the invoices in relation to year end close procedures. The Treasurer indicated that the payment was accelerated to capture both the expense and cash outlay within the same fiscal year overlooking the need to confirm the receipt of the certified payrolls. Effect or potential effect: The identified control deficiency could result in non-compliance. Requiring the receipt of certified payrolls prior to invoice payment gives the Authority leverage and motivates the contractor or subcontractor to meet the requirements of the agreement in order to receive payment, further it ensure that the Authority remains in compliance with federal requirements. Questioned costs: None noted. Context: 3 control exceptions out of 3 selections. Recommendation: To mitigate this risk, it is recommended that the Authority review and evaluate its internal control processes and procedures related to the Davis Bacon Wage Act to ensure that the information is complete and accurate. Views of responsible official: The Authority agrees with the above finding and its response is included in the corrective action plan.
Show full finding ▾Hide full finding ▴Finding No. 2025-002: Inadequate Controls Related to Wage Rate Requirements, Significant Deficiency Federal award agency: US Department of Transportation Federal Transit Administration Program name and ALN: Highway Planning and Construction (Federal-Aid Highway Program) 20.205 Federal award identification number: X21FBP0120-C12 Federal award year: 2025 Criteria: The Wage Rate Requirements aka Davis-Bacon Act requires that all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2k financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. For each week in which work was performed under the contract or subcontract, the grantee shall obtain certified payrolls from the contractor or subcontractor. Condition: Of the five contracts included within major program 20.205 in the current year, two were subject to the wage rate requirement. These two contracts accounted for $1.9M of the $4M total program expenditures. In total there were 13 weeks of payroll included within the two contracts, of which three were selected for testing. Cause: The internal control failure occurred due to the timing of the invoices in relation to year end close procedures. The Treasurer indicated that the payment was accelerated to capture both the expense and cash outlay within the same fiscal year overlooking the need to confirm the receipt of the certified payrolls. Effect or potential effect: The identified control deficiency could result in non-compliance. Requiring the receipt of certified payrolls prior to invoice payment gives the Authority leverage and motivates the contractor or subcontractor to meet the requirements of the agreement in order to receive payment, further it ensure that the Authority remains in compliance with federal requirements. Questioned costs: None noted. Context: 3 control exceptions out of 3 selections. Recommendation: To mitigate this risk, it is recommended that the Authority review and evaluate its internal control processes and procedures related to the Davis Bacon Wage Act to ensure that the information is complete and accurate. Views of responsible official: The Authority agrees with the above finding and its response is included in the corrective action plan.
2025-002: Inadequate Controls Related to Wage Rate Requirements Condition: Of the five contracts included within major program 20.205 in the current year, two were subject to the wage rate requirement. These two contracts accounted for $1.9M of the $4M total program expenditures. In total there were 13 weeks of payroll included within the two contracts, of which three were selected for testing. The internal control failure occurred due to the timing of the invoices in relation to year end close procedures. Payment was accelerated to capture both the expense and cash outlay within the same fiscal year overlooking the need to confirm the receipt of the certified payrolls. Corrective Action Taken or Planned: Prior to submitting any invoices that are reimbursable with federal funds, the accounting staff will verify in writing that the vendor’s certified payrolls have been received and reviewed. Additionally, a newly created Federally Funded Invoice and Payment Compliance Checklist form has been created. This form will be completed and submitted with the approved invoice for payment. Person Responsible for Corrective Action: Mark Rozum, Treasurer/Comptroller Anticipated Completion Date for Corrective Action: The corrective action has already started and will be fully implemented within 30 days in response to the auditor’s recommendations.
FAC accepted this audit on May 8, 2024 — management decision was due November 8, 2024.
The Single Audit package for the Authority’s fiscal year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by June 9, 2023, but it was submitted on June 14, 2023. The Authority missed the 30-day filing deadline, making the filing for 2022 late. Cause: The original report did not have the correct required Government Auditing Standards opinion, causing a delay in the submission. The cause is a lack of effective controls over the timing of the administrative review of the submission of the data collection form. Effect: This can result in the disallowance of expenditures in the future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance. Recommendation: We recommend the Authority evaluate the process and design internal controls over the submission of the data collection form to avoid late filing of the form. Management’s Response: The original report received did not have the correct required Government Auditing Standards opinion. We requested the updated opinion, which was provided subsequent to the filing date.
Show full finding ▾Hide full finding ▴Other Compliance Matters, Late Issuance of the 2022 Single Audit Reporting Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022. Condition: The Single Audit package for the Authority’s fiscal year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by June 9, 2023, but it was submitted on June 14, 2023. The Authority missed the 30-day filing deadline, making the filing for 2022 late. Cause: The original report did not have the correct required Government Auditing Standards opinion, causing a delay in the submission. The cause is a lack of effective controls over the timing of the administrative review of the submission of the data collection form. Effect: This can result in the disallowance of expenditures in the future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance. Recommendation: We recommend the Authority evaluate the process and design internal controls over the submission of the data collection form to avoid late filing of the form. Management’s Response: The original report received did not have the correct required Government Auditing Standards opinion. We requested the updated opinion, which was provided subsequent to the filing date.
The original report received did not have the correct required Government Auditing Standards opinion. We requested the updated opinion, which was provided subsequent to the filing date. The Treasurer will work with the independent audit firm to ensure that the report is filed within 30 days with the Federal Audit Clearinghouse. The audit firm will be required to upload the final report to the Federal Audit Clearinghouse within 14 days of issuing the report.
FAC accepted this audit on July 28, 2020 — management decision was due January 28, 2021.
No internal controls have been developed to ensure compliance with the equipment management requirements. Accordingly, an inventory of federally funded equipment was not performed as required. Further, the equipment is not identified within capital asset records as being federally funded, and specific details that are required to be maintained in asset records have not been maintained. Cause: The Authority only periodically receives capital related grants. The overall controls of the Authority are designed to protect the Authority?s assets and to ensure proper financial reporting but have not been designed to ensure compliance with grant requirements. Effect: The Authority is not in compliance with the Federal regulation. Failure to comply with the grant provisions could impact future federal funding. Questioned Costs: None. Repeat Finding: No Recommendation: We recommend the Authority implement controls to ensure all equipment procured with federal funds are catalogued, ensuring the data fields contains all elements specified by the regulation. In addition, a control should be implemented to ensure that a biennial inventory is conducted. Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Noncompliance with Equipment Management Requirements Criteria: Per Title 2 Part 215.34(f) of the Code of Federal Regulations and the Equipment and Real Property Management section of the OMB Compliance Supplement requires the recipient's property management standards for equipment acquired with Federal funds and federally-owned equipment shall: (1) Ensure equipment records are maintained accurately and shall include (i) a description of the equipment (ii) manufacturer's serial number, model number, or other identification number (iii) source of the equipment, including the award number (iv) whether title vests in the recipient or the Federal Government (v) acquisition date and cost (vi) information from which one can calculate the percentage of Federal participation in the cost of the equipment (vii) location and condition of the equipment and the date the information was reported (viii) unit acquisition cost and (ix) ultimate disposition data, including date of disposal and sales price or the method used to determine current fair market value where a recipient compensates the Federal awarding agency for its share. (2) Ensure equipment owned by the Federal Government shall be identified to indicate Federal ownership. (3) Conduct a physical inventory of equipment and the results reconciled with the equipment records at least once every two years. Condition: No internal controls have been developed to ensure compliance with the equipment management requirements. Accordingly, an inventory of federally funded equipment was not performed as required. Further, the equipment is not identified within capital asset records as being federally funded, and specific details that are required to be maintained in asset records have not been maintained. Cause: The Authority only periodically receives capital related grants. The overall controls of the Authority are designed to protect the Authority?s assets and to ensure proper financial reporting but have not been designed to ensure compliance with grant requirements. Effect: The Authority is not in compliance with the Federal regulation. Failure to comply with the grant provisions could impact future federal funding. Questioned Costs: None. Repeat Finding: No Recommendation: We recommend the Authority implement controls to ensure all equipment procured with federal funds are catalogued, ensuring the data fields contains all elements specified by the regulation. In addition, a control should be implemented to ensure that a biennial inventory is conducted. Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Staff from the Steamship Authority?s internal audit department will verify the inventory of the federally funded equipment on an annual basis. The equipment will be identified as being federally funded with the Capital asset records.
Noncompliance with Equipment Management Requirements Refer to Finding 2019-001
Show full finding ▾Hide full finding ▴Noncompliance with Equipment Management Requirements Refer to Finding 2019-001
Staff from the Steamship Authority?s internal audit department will verify the inventory of the federally funded equipment on an annual basis. The equipment will be identified as being federally funded with the Capital asset records.
The data collection form related to the fiscal year ended December 31, 2018 was filed after the required deadline. Cause: Personnel and system changes contributed to the delays experienced with the completion of the audit and consequently the untimely filing with the Federal Clearinghouse. Effect: The Authority is not in compliance with the Federal regulation. Failure to comply could impact future grant funding opportunities. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the Authority should take steps to ensure the timely completion of the single audit and consequently timely submission of its data collection form to the Federal Clearinghouse. Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Untimely Filing of Data Collection Form Criteria: Per Title 2 of the Code of Federal Regulations Section 200.512, the audit must be completed and the data collection form 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. Condition: The data collection form related to the fiscal year ended December 31, 2018 was filed after the required deadline. Cause: Personnel and system changes contributed to the delays experienced with the completion of the audit and consequently the untimely filing with the Federal Clearinghouse. Effect: The Authority is not in compliance with the Federal regulation. Failure to comply could impact future grant funding opportunities. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the Authority should take steps to ensure the timely completion of the single audit and consequently timely submission of its data collection form to the Federal Clearinghouse. Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
The late filing for the data collection for the fiscal year ended December 31, 2018 was due to the combination of then Treasurer/Comptroller Gerard Murphy resignation effective December 31, 2018, which resulted in the General Manager Robert B. Davis assuming the additional responsibilities of the Treasurer/Comptroller position. In addition to this, the Steamship Authority transitioned from their legacy accounting system to a new Microsoft Dynamics accounting system in the 2nd quarter of 2019. The Treasurer/Comptroller position has been filled by Mark Rozum on July 1, 2019 and the Authority has fully transitioned to the new accounting system. As a result, the data collection form related to the fiscal year ended December 31, 2019 will be submitted prior to the required deadline.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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