EIN: 300464034
UEI: RPLJX83Q6DU1
Audited by: Martin Starnes & Associates, CPAs, P.A.
Oversight agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 20, 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 September 20, 2026 (21 days from today).
What is a management decision? →FAC accepted this audit on February 4, 2025 — management decision was due August 4, 2025.
The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.16.1; 36233.91.3.2; and 51081.7.4.3 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-002 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurately but not timely. Identification of a Repeat Finding: This is a modified, repeat finding from the immediate previous audit, 2023-005. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Name of Contact Person: Scott Cook Corrective Action/Management’s Response: WPRTA will timely submit the Transportation Asset Management (TAM) inventory report. Proposed Completion Date: Immediately and ongoing
2023-005
The Authority implemented procurement policies that conform with the Federal Uniform Guidance. However, the Authority’s internal controls over procurement were not functioning as intended. Context: During our testing, we examined four procurements and one did not follow the Authority’s policy. Expenditures were approved prior to payment; however, proper procurement documentation was not kept on file as required by federal and Authority’s policy. Effect: Purchases may be made without the proper procurement approvals. Cause: Due to staff turnover at the Authority in recent years, there was an instance where proper procurement documentation was not on file. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questions costs are greater than $25,000. Known question costs are $13,421. Recommendation: The Authority should have a system in place to ensure that the procurement policies are implemented and functioning as intended. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴US Department of Transportation Program Name: Federal Transit Cluster AL# 20.507; 20.526 Significant Deficiency Nonmaterial Non-Compliance Finding: 2024-003 Criteria: In accordance 49 USC 5325(b)(1), the agency administering this program is responsible for retention of documentation to support procurements. Management must monitor activities under federal awards to assure compliance with federal requirements. Condition: The Authority implemented procurement policies that conform with the Federal Uniform Guidance. However, the Authority’s internal controls over procurement were not functioning as intended. Context: During our testing, we examined four procurements and one did not follow the Authority’s policy. Expenditures were approved prior to payment; however, proper procurement documentation was not kept on file as required by federal and Authority’s policy. Effect: Purchases may be made without the proper procurement approvals. Cause: Due to staff turnover at the Authority in recent years, there was an instance where proper procurement documentation was not on file. Questioned Costs: In accordance with 2 CFR 200, auditors are required to report known questioned costs when likely questions costs are greater than $25,000. Known question costs are $13,421. Recommendation: The Authority should have a system in place to ensure that the procurement policies are implemented and functioning as intended. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding: 2024-003 Name of Contact Person: Scott Cook Corrective Action/Management’s Response: WPRTA will better ensure that proper procurement documentation is maintained. Proposed Completion Date: Immediately and ongoing
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurate but not timely. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴US Department of Transportation Passed through the NC Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL# 20.509 Grant Number: 36233.129.15.1, 36233.129.15.2, 36233.129.14.3 and 36233.129.14.4 Significant Deficiency Nonmaterial Non-Compliance Finding: 2023-005 Criteria: In accordance with Urbanized Area Formula Program: 49 OSC 5311, the state agency administering the 5311 program is responsible for submitting the rural report on behalf of the state and it’s subrecipients. The state requires grantees to submit an annual updated Transportation Asset Management (TAM) inventory. Condition: The Formula Grant for Rural Areas and Tribal Transit Program is a federal program administered by the finance department of the Western Piedmont Regional Transit Authority. The Authority failed to submit an annual report by the required due date. Context: The updated Transportation Asset Management (TAM) inventory report that is required to be reported annually was filed past the required submission date. Effect: Data was submitted to the grantor in an untimely manner. Cause: Procedures were not in place to implement timely submission. Questioned Costs: None. The report filed was accurate but not timely. Recommendation: Management should adopt policies and procedures requiring supervision to review reports and submission requirements and ensure timely submission. Name of Contact Person: Scott Cook, Interim Finance Officer Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Name of Contact Person: Scott Cook Corrective Action/Management's Response: WPRTA will implement policies and procedures to ensure reports are submitted timely. Proposed Completion Date: Immediately and ongoing
FAC accepted this audit on August 14, 2023 — management decision was due February 14, 2024.
FAC accepted this audit on December 7, 2021 — management decision was due June 7, 2022.
FAC accepted this audit on February 16, 2021 — management decision was due August 16, 2021.
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
FAC accepted this audit on February 26, 2019 — management decision was due August 26, 2019.
FAC accepted this audit on January 24, 2018 — management decision was due July 24, 2018.
FAC accepted this audit on December 27, 2016 — management decision was due June 27, 2017.
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