EIN: 680316621
UEI: DDWKKC1MAWB8
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 2021. 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 June 16, 2022 (1531 days ago).
What is a management decision? →The expenses reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit as well as grant numbers, and CFDA numbers. Criteria: Internal controls should be in place that provide reasonable assurance that the SEFA is complete and accurate. Cause: The SEFA was not fully reconciled and finalized until after the single audit began and grant expenses incurred after June 30, 2021 were included on the SEFA as well as prior year revenue not claimed or reported causing a prior period adjustment, amounts were transposed and incorrect CFDA numbers and grant numbers were used. Effect: The expenses included on the SEFA were revised during the audit, which resulted in a prior period adjustment and could have resulted in the auditor not selecting the correct program for testing during the single audit and could have resulted in the single audit not satisfying the requirements of the Uniform Guidance. Context: A 2019 grant was not recognized in the year the qualified expenses were incurred, unexpended grant revenue was included on the SEFA. These issues were identified when comparing federal grant revenue on the SEFA to the general ledger and grant files. There were also clerical errors in the CFDA number, grant numbers, and dollar amounts were transposed. Identification of Repeat Findings: This finding is a repeat of finding 2020-001. Recommendation: We recommend a grant tracking spreadsheet and additional review procedures be implemented, and reconciliation of the SEFA to the GL to ensure the expenses, CFDA numbers, grant numbers reported on the SEFA are complete and accurate when the single audit begins.
Show full finding ▾Hide full finding ▴Finding 2021-001: Significant Deficiency ? Schedule of Expenditures of Federal Awards (SEFA). CFDA: 20.507 & 20.526 Federal Grantor: U.S. Department of Transportation, Federal Transportation Administration Passed-through: California Department of Transportation & Sacramento Regional Transit Pass-through Grantor?s No.: CA-2018-106, CA-2019-154, CA-2020-250 & pending. Compliance Requirement: Reporting Condition: The expenses reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit as well as grant numbers, and CFDA numbers. Criteria: Internal controls should be in place that provide reasonable assurance that the SEFA is complete and accurate. Cause: The SEFA was not fully reconciled and finalized until after the single audit began and grant expenses incurred after June 30, 2021 were included on the SEFA as well as prior year revenue not claimed or reported causing a prior period adjustment, amounts were transposed and incorrect CFDA numbers and grant numbers were used. Effect: The expenses included on the SEFA were revised during the audit, which resulted in a prior period adjustment and could have resulted in the auditor not selecting the correct program for testing during the single audit and could have resulted in the single audit not satisfying the requirements of the Uniform Guidance. Context: A 2019 grant was not recognized in the year the qualified expenses were incurred, unexpended grant revenue was included on the SEFA. These issues were identified when comparing federal grant revenue on the SEFA to the general ledger and grant files. There were also clerical errors in the CFDA number, grant numbers, and dollar amounts were transposed. Identification of Repeat Findings: This finding is a repeat of finding 2020-001. Recommendation: We recommend a grant tracking spreadsheet and additional review procedures be implemented, and reconciliation of the SEFA to the GL to ensure the expenses, CFDA numbers, grant numbers reported on the SEFA are complete and accurate when the single audit begins.
El Dorado County Transit Authority submits the following Corrective Action Plan for the year ended June 30, 2021. The finding from the June 30, 2021, Schedule of Findings and Questioned Costs (Schedule) for the Major Federal Program are discussed below. The finding number below is numbered consistently with the finding reported in the Schedule. 2021-001 - Reporting Recommendation: We recommend a grant tracking spreadsheet and additional review procedures be implemented, and reconciliation of the SAFE to the GL to ensure the expenses, CFDA numbers, grant numbers reported on the SEFA are complete and accurate when single audit begins. Corrective Action: The El Dorado County Transit Authority will develop a grant tracking process to closely monitor grant activity. An expanded process of reconciliation capital and grant related expenses to the GL by the Fiscal Technician II after final posting by the Finance Manager, will be implemented. A secondary review including all outstanding issues highlighted, will them be made by the outside CPA. Person Responsible: Julie Petersen, Finance Manager Phone Number: (530) 642-5383 ext. 206 Date Corrective Actions Will Be Completed: Implemented for the fiscal year 2021/22 financial and compliance audit.
2020-001
FAC accepted this audit on December 17, 2020 — management decision was due June 17, 2021.
The expenses reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit. Criteria: Internal controls should be in place that provide reasonable assurance that the SEFA is complete and accurate. Cause: The SEFA was not fully reconciled and finalized until after the single audit began and grant expenses incurred after June 30, 2020 were included on the SEFA. Effect: The expenses included on the SEFA were revised during the audit, which could have resulted in the auditor not selecting the correct program for testing during the single audit and could have resulted in the single audit not satisfying the requirements of the Uniform Guidance. Context: A bus purchased after June 30, 2020 was included on the SEFA that was identified when comparing capital expenses on the SEFA with the capital asset additions. Recommendation: We recommend additional review procedures be implemented to ensure the expenses reported on the SEFA are complete and accurate when the single audit begins. Views of Responsible Official and Planned Corrective Action: See Corrective Action Plan attached.
Show full finding ▾Hide full finding ▴Finding 2020-001: Significant Deficiency ? Schedule of Expenditures of Federal Awards (SEFA). CFDA: 20.513 Federal Grantor: U.S. Department of Transportation, Federal Transportation Administration Passed-through: California Department of Transportation Pass-through Grantor?s No.: 64AC18-0615. Compliance Requirement: Reporting Condition: The expenses reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit. Criteria: Internal controls should be in place that provide reasonable assurance that the SEFA is complete and accurate. Cause: The SEFA was not fully reconciled and finalized until after the single audit began and grant expenses incurred after June 30, 2020 were included on the SEFA. Effect: The expenses included on the SEFA were revised during the audit, which could have resulted in the auditor not selecting the correct program for testing during the single audit and could have resulted in the single audit not satisfying the requirements of the Uniform Guidance. Context: A bus purchased after June 30, 2020 was included on the SEFA that was identified when comparing capital expenses on the SEFA with the capital asset additions. Recommendation: We recommend additional review procedures be implemented to ensure the expenses reported on the SEFA are complete and accurate when the single audit begins. Views of Responsible Official and Planned Corrective Action: See Corrective Action Plan attached.
El Dorado County Transit Authority submits the following Corrective Action Plan for the year ended June 30, 2020. The finding from the June 30, 2020 Schedule of Findings and Questioned Costs (Schedule) for the Major Federal Program are discussed below. The finding number below is numbered consistently with the finding reported in the Schedule. 2020-001 - Reporting Recommendation: We recommend additional review procedures be implemented to ensure the expenses reported on the SEFA are complete and accurate when the single audit begins. Corrective Action: The El Dorado County Transit Authority will process a reconciliation of capital and grant related expenses by the Fiscal Technician II after final posting by the Finance Manager. A secondary review will then be made by the outside CPA. Person Responsible: Julie Petersen, Finance Manager Phone Number: (530) 642-5383 ext. 206 Date Corrective Actions Will Be Completed: Implemented for the fiscal year 2020/21 financial and compliance audit. El Dorado County Transit Authority Finance Manager
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