EIN: 630648603
UEI: YW6DVF1UU5K3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 6, 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 6, 2026 (50 days ago).
What is a management decision? →The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2024. Cause: The Authority did not meet the submission date of June 30, 2025 for the September 30, 2024 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴Finding 2024-001 – Data Collection Form and Reporting Package to the Federal Audit Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Information on the federal program: All programs Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The data elements and format must be approved by OMB and include all required elements. Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2024. Cause: The Authority did not meet the submission date of June 30, 2025 for the September 30, 2024 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Condition: The Authority failed to timely submit the collection form or audit reporting package to the Federal Audit Clearinghouse for the period ending September 30, 2024. Views of Responsible Officials and Planned Corrective Actions: In 2024, the Authority continued to face challenges with staffing shortages and turnover in key financial positions. These challenges resulted in delays in performing and completing accounting functions and issuing financial statements in a timely manner. However, the Finance Department now has both a Controller and Accounting Supervisor and these positions should provide talent and experience to ensure accounting functions and processes are performed and completed in a timely matter. Moreover, processes are now in place to ensure accounting procedures are performed timely and those processes require signoff for reviews by top Accounting and Finance officials. Our personnel and process enhancements will enable the Authority to submit the reporting package to the Federal Audit Clearinghouse by the prescribed due date. Contact Person Responsible for Corrective Action: Glenn Dickerson, CPA — Chief Financial Officer Anticipated Completion Date: October 2025
2023-003
FAC accepted this audit on March 12, 2025 — management decision was due September 12, 2025.
The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2023. Cause: The Authority did not meet the submission date of June 30, 2024 for the September 30, 2023 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴Finding 2023-003 – Data Collection Form and Reporting Package to the Federal Audit Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Information on the federal program: All programs Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The data elements and format must be approved by OMB and include all required elements. Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2023. Cause: The Authority did not meet the submission date of June 30, 2024 for the September 30, 2023 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
In 2023, the Authority continued to face challenges with staffing shortages and turnover in key financial positions. These challenges resulted in delays in performing and completing accounting functions and issuing financial statements in a timely manner. However, Finance Department is now almost fully staffed, and our accounting professionals possess the talent and experience to ensure accounting functions and processes are performed and completed in a timely matter. We now have the following accounting positions filled — Accounting Manager, Accounting Supervisor, and Senior Accountant. Furthermore, we have advertised and expect to soon fill the position of Controller. Filling these positions and elevating the talent level have resulted in immediate enhancements in financial reporting and will enable the Authority to submit the reporting package to the Federal Audit Clearinghouse by the prescribed due date.
2022-002
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2022. Cause: The Authority did not meet the submission date of June 30, 2023 for the September 30, 2022 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴Finding 2022-002 – Data Collection Form and Reporting Package to the Federal Audit Clearinghouse (Significant Deficiency and Noncompliance) Information on the federal program: All programs Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The data elements and format must be approved by OMB and include all required elements. Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2022. Cause: The Authority did not meet the submission date of June 30, 2023 for the September 30, 2022 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
Views of Responsible Officials and Planned Corrective Actions: The Authority encountered several challenges closing its books for 2022. These challenges included (1) the adoption and implementation of a new accounting pronouncement, which required the restatement of the prior year’s financial statements, (2) the need to obtain appropriate property values for a significant donation and (3) staff turnover in key financial positions. These challenges which occurred within a short time frame prolonged the time needed to close the books and start the 2022 yearend audit. Although the adoption of a new accounting pronouncement and valuation of property from donors are infrequent events and not likely to recur soon, the Authority continues to experience higher than desired staff turnover. We believe our current staff is adequate to perform routine accounting and financial processes timely and accurately, and we remain committed to attracting and retaining experienced staff to further the goals and ideals of the Authority and to ensure that we can submit the reporting package to the Federal Audit Clearinghouse by the prescribed due date. Contact Person Responsible for Corrective Action: Glenn Dickerson, CPA — Chief Financial Officer Anticipated Completion Date: August 2024
2021-002
FAC accepted this audit on May 24, 2023 — management decision was due November 24, 2023.
The Authority submitted the data collection form to the Federal Audit Clearinghouse for the period ending September 30, 2020 under an incorrect EIN. The Authority is late in submitting the data collection form for the period ending September 30, 2021. Cause: The Authority submitted the reporting package for the year ended September 30, 2020, on the due date. During the audit, we determined the data collection form had not been accepted and was not available on the Federal Clearinghouse website under their EIN. The Authority will resubmit and recertify the form using the correct EIN. If the revision is accepted, the original date will remain the same. The Authority did not meet the submission date of June 30, 2022 for the period ending September 30, 2021 form. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management?s View and Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴Finding 2021-002 ? Data Collection Form and Reporting Package to the Federal Audit Clearinghouse Information on the Federal Program: U.S. Department of Transportation Federal Transit Cluster Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The data elements and format must be approved by OMB and include all required elements. Condition: The Authority submitted the data collection form to the Federal Audit Clearinghouse for the period ending September 30, 2020 under an incorrect EIN. The Authority is late in submitting the data collection form for the period ending September 30, 2021. Cause: The Authority submitted the reporting package for the year ended September 30, 2020, on the due date. During the audit, we determined the data collection form had not been accepted and was not available on the Federal Clearinghouse website under their EIN. The Authority will resubmit and recertify the form using the correct EIN. If the revision is accepted, the original date will remain the same. The Authority did not meet the submission date of June 30, 2022 for the period ending September 30, 2021 form. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management?s View and Corrective Action Plan included at the end of the report.
Views of Responsible Officials and Planned Corrective Actions: The 2020 annual audit was submitted by the due date, but due to an error inputting the EIN, the audit could not be accessed using the correct EIN as a search criterion. However, the audit was accessible when searching under other search modes. The 2021 audit was not submitted timely because of delays in the readiness of providing certain information for auditing purposes. The delays are attributable to staff turnover and the inability to attract experienced staff due to the labor shortage associated with the pandemic. Within weeks of the start of fiscal year 2021, the two most experienced finance staff members resigned. To fill the vacancies quickly, the Authority used staff members from a third-party consultant for key financial functions. However, the experience and degree of familiarity of these staffers did not match the levels of those who resigned. Additionally, with the involvement of as many as 9 different staff members performing the functions of two positions (Accounting Manager and Senior Accountant) for fiscal year 2021, it was difficult to have consistent processes and results. After several unsuccessful attempts to fill finance department vacancies with experienced staff, the Authority was able to rehire as Accounting Manager one of the more experienced finance staff members who previously resigned. This staff addition has proved valuable in ensuring the accuracy and timeliness of financial information and reports. Financial reports are again issued timely and account balances are now reconciled and accurate. Additionally, to mitigate the impact of future unplanned vacancies, the Finance Department has undertaken efforts to cross-train employees in the more critical and essential accounting and financial functions. Therefore, in the event of unplanned vacancies, those functions will continue with minimal disruptions. Moreover, critical functions have been documented in detail to serve as a how to guide to further enhance and expedite the employee training and transition process. The Data Collection Form and Reporting Package was submitted to the Federal Audit Clearinghouse as soon as the report was final. With the addition of experienced staff, future audits should not be delayed. Contact Person Responsible for Corrective Action: Glenn Dickerson, CPA ? Chief Financial Officer
2020-001
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ending September 30, 2019.Criteria: 2 CFR section 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period.Cause of Condition: The Authority failed to have an audit completed and data collection form submitted before the required deadlineEffect of Condition: The Authority is considered a high-risk auditee. This classification can impact current and future grants.Auditor's Recommendation: It is recommended the Authority ensure timely completion of audit and submission of required reports to the Federal Audit Clearinghouse.
Show full finding ▾Hide full finding ▴Item 2020-001 ? Submission of Data Collection Form and Reporting Package to the Federal Audit ClearinghouseCondition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ending September 30, 2019.Criteria: 2 CFR section 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period.Cause of Condition: The Authority failed to have an audit completed and data collection form submitted before the required deadlineEffect of Condition: The Authority is considered a high-risk auditee. This classification can impact current and future grants.Auditor's Recommendation: It is recommended the Authority ensure timely completion of audit and submission of required reports to the Federal Audit Clearinghouse.
Views of Responsible Officials and Planned Corrective Actions: The 2019 annual audit was delayed in starting because of significant and unplanned vacancies in the Finance Division. Several key Finance employees left in 2018 without adequate notice, thereby preventing the transition of knowledge to replacement staff.Furthermore, the Director of Finance position remained vacant for an extended period (June 2018 until February 2019), before a permanent replacement was in place, and certain other Finance positions experienced excessive turnover.Because of the vacancies and lack of training for new staff, certain accounting functions were not performed in a manner that yielded accurate financial records for audit purposes.To mitigate the impact of any future unplanned vacancies, the Finance Department has undertaken efforts to cross-train employees in the more critical and essential accounting and financial functions. Therefore, in the event of unplanned vacancies, those functions will continue with minimal disruptions. Additionally, certain functions are being documented in detail to serve as a how to guide in to further enhance and expedite the training and transition process.This is a repeat finding and was not corrected timely because issuance of the 2018 audit report that disclosed the finding was late and because personnel were not hired that would have addressed the exposure that led to the finding. However, the Data Collection Form and Reporting Package for 2020 will be submitted to the Federal Audit Clearinghouse before the due date.
2019-001
FAC accepted this audit on September 22, 2020 — management decision was due March 22, 2021.
The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ending September 30, 2018. Criteria: 2 CFR section 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Cause of Condition: The Authority failed to have an audit completed and data collection form submitted before the required deadline Effect of Condition: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Auditor's Recommendation: It is recommended the Authority ensure timely completion of audit and submission of required reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: The 2018 annual audit was recently completed but was delayed in starting because of significant and unplanned vacancies in the Finance Division. Several key Finance employees left without adequate notice, thereby preventing the appropriate transition and transfer of knowledge to replacement staff. Furthermore, the Director of Finance position remained vacant for an extended period (June 2018 until February 2019), before a permanent replacement was in place, and certain other Finance positions experienced excessive turnover. Because of the vacancies and lack of training for new staff, certain accounting functions were not performed in a manner that yielded accurate financial records for audit purposes. To mitigate the impact of any future unplanned vacancies, the Finance Department has undertaken efforts to cross-train employees in the more critical and essential accounting and financial functions. Therefore, in the event of unplanned vacancies, those functions will continue with minimal disruptions. Additionally, certain functions are being documented in detail to serve as a how to guide in to further enhance and expedite the training and transition process. The Data Collection Form and Reporting Package will be submitted to the Federal Audit Clearinghouse as soon as the report is final.
Show full finding ▾Hide full finding ▴Item 2019-001 ? Submission of Data Collection Form and Reporting Package to the Federal Audit Clearinghouse Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ending September 30, 2018. Criteria: 2 CFR section 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Cause of Condition: The Authority failed to have an audit completed and data collection form submitted before the required deadline Effect of Condition: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Auditor's Recommendation: It is recommended the Authority ensure timely completion of audit and submission of required reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: The 2018 annual audit was recently completed but was delayed in starting because of significant and unplanned vacancies in the Finance Division. Several key Finance employees left without adequate notice, thereby preventing the appropriate transition and transfer of knowledge to replacement staff. Furthermore, the Director of Finance position remained vacant for an extended period (June 2018 until February 2019), before a permanent replacement was in place, and certain other Finance positions experienced excessive turnover. Because of the vacancies and lack of training for new staff, certain accounting functions were not performed in a manner that yielded accurate financial records for audit purposes. To mitigate the impact of any future unplanned vacancies, the Finance Department has undertaken efforts to cross-train employees in the more critical and essential accounting and financial functions. Therefore, in the event of unplanned vacancies, those functions will continue with minimal disruptions. Additionally, certain functions are being documented in detail to serve as a how to guide in to further enhance and expedite the training and transition process. The Data Collection Form and Reporting Package will be submitted to the Federal Audit Clearinghouse as soon as the report is final.
Item 2019 001 ? Submission of Data Collection Form and Reporting Package to the Federal Audit Clearinghouse Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ending September 30, 2018. Views of Responsible Officials and Planned Corrective Actions: The 2018 annual audit was recently completed but was delayed in starting because of significant and unplanned vacancies in the Finance Division. Several key Finance employees left without adequate notice, thereby preventing the transition of knowledge to replacement staff. Furthermore, the Director of Finance position remained vacant for an extended period (June 2018 until February 2019), before a permanent replacement was in place, and certain other Finance positions experienced excessive turnover. Because of the vacancies and lack of training for new staff, certain accounting functions were not performed in a manner that yielded accurate financial records for audit purposes. To mitigate the impact of any future unplanned vacancies, the Finance Department has undertaken efforts to cross-train employees in the mor critical and essential accounting and financial functions. Therefore, in the event of unplanned vacancies, those functions will continue with minimal disruptions. Additionally, certain functions are being documented in detail to serve as a how to guide in to further enhance and expedite the training and transition process. The Data Collection Form and Reporting Package will be submitted to the Federal Audit Clearinghouse as soon as the report is final.
2018-002
The Authority failed to file the Federal Financial Reports within 30 days after the quarter end. Criteria: FTA Grant Management Circular 5010-1E grantee recipients of 5309 grants regardless of location and population area are required to file the federal financial reports within 30 days after the end of each calendar quarter, i.e., by January 30, April 30, July 30, and October 30. Cause of Condition: The Authority had a change in management at the time reports were due. The remaining personnel were unaware of the filing deadline. Effect of Condition: Significant deficiency was found in the Authority's internal controls over compliance for Reporting objective for the following grants: "See Schedule of Findings and Questioned Costs for chart/table" Auditor's Recommendation: It is recommended the Authority develop an internal control process to ensure timely completion of all required reports. Views of Responsible Officials and Planned Corrective Actions: The Authority had a change in grants management at the time reports were due and the remaining staff were unaware of the filing deadline. The remaining staff contacted the FTA Region IV Program Manager for assistance with receiving the required Transit Awards Management System task for accessibility to FFR reports. After staff was given access, the FTA Program Manager further assisted the staff by providing a training document detailing the required steps to prepare and submit the reports. These circumstances, information and documentation were provided to the independent auditors during their fieldwork. The same information and documentation was also provided to FTA reviewers during the August 2019 Triennial Review. Based on the circumstances, FTA noted this occurrence in the Triennial Review Final Report as a management oversight comment and not a finding. However, to prevent this reporting oversight from occurring in the future, Standard Operating Procedures have been adopted to provide instructions for preparation of Federal Financial Reports. Reoccurring calendar events have been set up to ensure all FFRS are submitted no later than the 30th day after the completion of a quarterly reporting cycle.
Show full finding ▾Hide full finding ▴Item 2019-002 ? Reporting: Federal Financial Reports for Grantees Condition: The Authority failed to file the Federal Financial Reports within 30 days after the quarter end. Criteria: FTA Grant Management Circular 5010-1E grantee recipients of 5309 grants regardless of location and population area are required to file the federal financial reports within 30 days after the end of each calendar quarter, i.e., by January 30, April 30, July 30, and October 30. Cause of Condition: The Authority had a change in management at the time reports were due. The remaining personnel were unaware of the filing deadline. Effect of Condition: Significant deficiency was found in the Authority's internal controls over compliance for Reporting objective for the following grants: "See Schedule of Findings and Questioned Costs for chart/table" Auditor's Recommendation: It is recommended the Authority develop an internal control process to ensure timely completion of all required reports. Views of Responsible Officials and Planned Corrective Actions: The Authority had a change in grants management at the time reports were due and the remaining staff were unaware of the filing deadline. The remaining staff contacted the FTA Region IV Program Manager for assistance with receiving the required Transit Awards Management System task for accessibility to FFR reports. After staff was given access, the FTA Program Manager further assisted the staff by providing a training document detailing the required steps to prepare and submit the reports. These circumstances, information and documentation were provided to the independent auditors during their fieldwork. The same information and documentation was also provided to FTA reviewers during the August 2019 Triennial Review. Based on the circumstances, FTA noted this occurrence in the Triennial Review Final Report as a management oversight comment and not a finding. However, to prevent this reporting oversight from occurring in the future, Standard Operating Procedures have been adopted to provide instructions for preparation of Federal Financial Reports. Reoccurring calendar events have been set up to ensure all FFRS are submitted no later than the 30th day after the completion of a quarterly reporting cycle.
Item 2019 002 ? Reporting: Federal Financial Reports for Grantees Condition: The Authority has failed to timely the Federal Financial Reports before 30 days after the quarter end. Views of Responsible Officials and Planned Corrective Actions: The Authority had a change in grants management at the time reports were due and the remaining staff were unaware of the filing deadline. The remaining staff contacted the FTA Region IV Program Manager for assistance with receiving the required Transit Awards Management System task for accessibility to FFR reports. After staff was given access, the FTA Program Manager further assisted the staff by providing a training document detailing the required steps to prepare and submit the reports. These circumstances, information and documentation were provided to the independent auditors during their fieldwork. The same information and documentation were also provided to FTA reviewers during the August 2019 Triennial Review. Based on the circumstances, FTA noted this occurrence in the Triennial Review Final Report as a management oversight comment and not a finding. However, to prevent this reporting oversight from occurring in the future, Standard Operating Procedures have been adopted to provide instructions for preparation of Federal Financial Reports. Reoccurring calendar events have been set up to ensure all FFRS are submitted no later than the 30th day after the completion of a quarterly reporting cycle.
2018-003
The Authority under reported expenditures on its Federal Financial Reports. Criteria: Per the Federal Transit Administration Grant Management Circular 5010-1E, financial reports should report financial data that is accurate and up-to-date. Reports should be based on the required supporting documentation maintained in the grantee's official financial management system that produces information which objectively discloses financial aspects of events or transactions. Cause of Condition: The Authority had a change in management at the time reports were due. The remaining personnel did not know how to accurately calculate expenditures for the period. Effect of Condition: A significant deficiency was found in the Authority's internal controls over compliance for reporting objective for the following contracts: "See Schedule of Findings and Questioned Costs for chart/table" Auditor's Recommendation: It is recommended the Authority develop an internal control process to ensure accurate completion of all required reports. Views of Responsible Officials and Planned Corrective Actions: The Authority had a change in grants management at the time reports were due and the remaining staff were unaware of the filing requirements of the more complex awards. The remaining staff contacted the FTA Region IV Program Manager for assistance with receiving the required Transit Awards Management System task for accessibility to FFR reports. After staff was given access, the FTA Program Manager further assisted the staff by providing a training document detailing the required steps to prepare and submit the reports. It should be noted that some grant expenditures were reported accurately, and the others in error were corrected when the Director of Grants was rehired. These circumstances, information and documentation were provided to the independent auditors during their fieldwork. The same information and documentation was also provided to FTA reviewers during the August 2019 Triennial Review. Based on the circumstances, FTA noted this occurrence in the Triennial Review Final Report as a management oversight comment and not a finding. However, to prevent these reporting errors from occurring in the future, Standard Operating Procedures have been adopted to provide instructions for preparation of Federal Financial Reports. Reoccurring calendar events have been set up to ensure all FFRS are submitted no later than the 30th day after the completion of a quarterly reporting cycle.
Show full finding ▾Hide full finding ▴Item 2019-003 ? Reporting of Federal Financial Reports for Grantees Condition: The Authority under reported expenditures on its Federal Financial Reports. Criteria: Per the Federal Transit Administration Grant Management Circular 5010-1E, financial reports should report financial data that is accurate and up-to-date. Reports should be based on the required supporting documentation maintained in the grantee's official financial management system that produces information which objectively discloses financial aspects of events or transactions. Cause of Condition: The Authority had a change in management at the time reports were due. The remaining personnel did not know how to accurately calculate expenditures for the period. Effect of Condition: A significant deficiency was found in the Authority's internal controls over compliance for reporting objective for the following contracts: "See Schedule of Findings and Questioned Costs for chart/table" Auditor's Recommendation: It is recommended the Authority develop an internal control process to ensure accurate completion of all required reports. Views of Responsible Officials and Planned Corrective Actions: The Authority had a change in grants management at the time reports were due and the remaining staff were unaware of the filing requirements of the more complex awards. The remaining staff contacted the FTA Region IV Program Manager for assistance with receiving the required Transit Awards Management System task for accessibility to FFR reports. After staff was given access, the FTA Program Manager further assisted the staff by providing a training document detailing the required steps to prepare and submit the reports. It should be noted that some grant expenditures were reported accurately, and the others in error were corrected when the Director of Grants was rehired. These circumstances, information and documentation were provided to the independent auditors during their fieldwork. The same information and documentation was also provided to FTA reviewers during the August 2019 Triennial Review. Based on the circumstances, FTA noted this occurrence in the Triennial Review Final Report as a management oversight comment and not a finding. However, to prevent these reporting errors from occurring in the future, Standard Operating Procedures have been adopted to provide instructions for preparation of Federal Financial Reports. Reoccurring calendar events have been set up to ensure all FFRS are submitted no later than the 30th day after the completion of a quarterly reporting cycle.
Item 2019 003 ? Reporting of Federal Financial Reports for Grantees Condition: The Authority under reported expenditures on its Federal Financial Reports. Views of Responsible Officials and Planned Corrective Actions: The Authority had a change in grants management at the time reports were due and the remaining staff were unaware of the filing requirements of the more complex awards. The remaining staff contacted the FTA Region IV Program Manager for assistance with receiving the required Transit Awards Management System task for accessibility to FFR reports. After staff was given access, the FTA Program Manager further assisted the staff by providing a training document detailing the required steps to prepare and submit the reports. It should be noted that some grant expenditures were reported accurately, and the others in error were corrected when the Director of Grants was rehired. These circumstances, information and documentation were provided to the independent auditors during their fieldwork. The same information and documentation were also provided to FTA reviewers during the August 2019 Triennial Review. Based on the circumstances, FTA noted this occurrence in the Triennial Review Final Report as a management oversight comment and not a finding. However, to prevent these reporting errors from occurring in the future, Standard Operating Procedures have been adopted to provide instructions for preparation of Federal Financial Reports. Reoccurring calendar events have been set up to ensure all FFRS are submitted no later than the 30th day after the completion of a quarterly reporting cycle.
2018-004
FAC accepted this audit on June 28, 2020 — management decision was due December 28, 2020.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on October 25, 2018 — management decision was due April 25, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
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