Cross County Connection Transportation Management Association, Inc.Non-Profit

Cross County Transportation Management Association, Inc. (?Cross County?) failed to file its single audit report with the federal awarding agency in prior years. Condition The single audit report was required to be completed and filed by the earlier of 30 calendar days after the receipt of the auditor?s report, or nine months after the end of the period under audit, however, the previous single audit reports were never filed. Criteria Per 2 CFR 910.512(a)(1), the audit must be completed, and the reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor?s report, or nine months after the end of the audit period. Cause Cross County was not aware of requirement. Effect or Potential Effect Absence of reporting could result in lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Recommendation We recommend that Cross County establishes procedures and controls to ensure all required single audit reports are filed and filed timely. Views of Responsible Officials Cross County acknowledges the prior single audit reports were never previously filed with the federal awarding agency. However, Cross County was not aware this was a requirement as the previous accounting firm indicated the filing was not required. Going forward, Cross County will ensure timely filing to the federal clearinghouse will be completed.

Cross County failed to properly document formal procurement procedures for procurement of property or services exceeding the simplified acquisition threshold or lower threshold established in compliance with the Uniform Guidance. Condition When the value of the procurement for property or services under a federal financial assistance award exceeds the simplified acquisition threshold, or a lower threshold established by a non-federal entity, formal procurement methods are required. Criteria Per 2 CFR 200.320(a), formal methods of procurement include sealed bids, proposals, and noncompetitive procurement. Formal procurement methods also require public advertising unless a noncompetitive procurement can be used. Cause Cross County never had a contract that exceeded the simplified acquisition threshold of $250,000, therefore did not think formal procurement methods were necessary. Effect or Potential Effect Cross County was not in compliance with federal requirements relating to procurement policies. Recommendation We recommend that Cross County establishes and documents a formal procurement policy that includes the formal procurement methods for property and services procured over the simplified acquisition threshold. Views of Responsible Officials Cross County acknowledges the deficiency with control over procurement processes. However, they did not believe they would ever meet the $250,000 threshold and would go through the formal process if they did. Cross County will review Withum?s recommendation and document a formal procurement policy in accordance with the Uniform Guidance.