EIN: 431916837
UEI: NK6LQJAC3F85
Audited by: Beussink, Hey, Roe & Stroder, L.L.C.
Oversight agency: 20 [Department of Transportation]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 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 July 20, 2026 (55 days ago).
What is a management decision? →FAC accepted this audit on January 12, 2025 — management decision was due July 12, 2025.
The Authority has an employee that has full access to the accounting software, can write checks, and is an authorized signor. Cause: The Authority has incurred turnover in management functions and limited number of employees were available to separate these duties. Effect: An incomplete separation of duties increases the risk of loss or misuse of the Authority's monies and increases the liklihood that misstatements would not be prevented or detected and corrected on a timely basis. Questioned Costs: None. Context: The finding is inr egards to the disbursement cycle. Cash disbursements for the fiscal year totaled $4,470,279. Repeat Finding: No. Recommendation: The Authority should separate an employee's ability to write checks, sign checks, and having full access to the accounting software. Views of Responsible Officials: The Authority agrees that separation of duties, within ability, is essential to robust fiscal internal controls. During the fiscal year the Authority experienced a turnover in administrative staff which resulted in a limited number of staff for a period to distribute duties, and there were limitations on the security functions o f the accounting software. . The Authority did maintain a separate individual, without signature authority, to perform bank reconciliations during this period. The Authority has updated the accounting software and reorganized the organization chart which will allow for enhanced controls.
Show full finding ▾Hide full finding ▴Federal Program: Federal Transit Cluster. Criteria: Separating the ability to write checks, sign checks, and full access to the accounting software decreases the risk of loss or misuse of the Authority's funds and increases the likelihood that misstatements would be prevented or detected and corrected on a timely basis. Condition: The Authority has an employee that has full access to the accounting software, can write checks, and is an authorized signor. Cause: The Authority has incurred turnover in management functions and limited number of employees were available to separate these duties. Effect: An incomplete separation of duties increases the risk of loss or misuse of the Authority's monies and increases the liklihood that misstatements would not be prevented or detected and corrected on a timely basis. Questioned Costs: None. Context: The finding is inr egards to the disbursement cycle. Cash disbursements for the fiscal year totaled $4,470,279. Repeat Finding: No. Recommendation: The Authority should separate an employee's ability to write checks, sign checks, and having full access to the accounting software. Views of Responsible Officials: The Authority agrees that separation of duties, within ability, is essential to robust fiscal internal controls. During the fiscal year the Authority experienced a turnover in administrative staff which resulted in a limited number of staff for a period to distribute duties, and there were limitations on the security functions o f the accounting software. . The Authority did maintain a separate individual, without signature authority, to perform bank reconciliations during this period. The Authority has updated the accounting software and reorganized the organization chart which will allow for enhanced controls.
Name of Contact Person: Kathy Mangels, Board President. Recommendation: We recommend the Authority separate the employee's ability to write checks, sign checks, and full access to the accounting software. Corrective Action: The Authority has updated the accounting software and reorganized the organization chart which will allow for enhanced controls. Proposed Completion Date: Immediately.
FAC accepted this audit on March 15, 2024 — management decision was due September 15, 2024.
FAC accepted this audit on March 19, 2023 — management decision was due September 19, 2023.
FAC accepted this audit on January 11, 2022 — management decision was due July 11, 2022.
FAC accepted this audit on January 24, 2021 — management decision was due July 24, 2021.
FAC accepted this audit on January 13, 2020 — management decision was due July 13, 2020.
FAC accepted this audit on January 13, 2019 — management decision was due July 13, 2019.
FAC accepted this audit on January 4, 2018 — management decision was due July 4, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 5, 2017 — management decision was due September 5, 2017.
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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