EIN: 950397042
UEI: C4B3PUWJEK47
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 1, 2023. 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 1, 2023 (1092 days ago).
What is a management decision? →During our testing of the program we noted instances in which employees were paid an additional amount of sick time during a pay period. Cause: Due to a programming error within ADP?s system, employee sick time hours that were coded on time-cards were doubled on MBTA?s payroll register. Effect: The programming error caused for excess costs to be incurred by MBTA. As payroll charges were fully allocated to the Federal program, the amount allocated also includes the excess amounts paid to employees. Questioned Costs: As a result of our procedures, we identified excess payments to employees in the amount of $527. However, the total amount caused by the data entry error was $756. Context/Sampling: A nonstatistical sample of 40 transactions out of approximately 988 transactions were selected for testing, which accounted for $77,983 of $2,251,472 of federal program expenditures. Repeat Finding from prior Year: No. Recommendation: We noted that MBTA revised its procedures to ensure system errors are identified prior to payroll being finalized and the programming error persisted for only a single pay period. However, we recommend that MBTA revise its Federal grant management procedures to ensure that costs incurred due to error or other types of unallowable costs are not included in subsequent reimbursement requests. View of Responsible Officials: Management agrees. See separately issued corrective action plan.
Show full finding ▾Hide full finding ▴Program: Formula Grants for Rural Areas, COVID-19 Formula Grants for Rural Areas Federal Financial Assistance Number: 20.509 Federal Grantor: U.S. Department of Transportation ? Federal Transit Administration Passed-Through: State of California Department of Transportation Award No. and Year: 64RO21-01647 and 2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: 2 CFR section 200.430, Compensation ? personal services, states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: During our testing of the program we noted instances in which employees were paid an additional amount of sick time during a pay period. Cause: Due to a programming error within ADP?s system, employee sick time hours that were coded on time-cards were doubled on MBTA?s payroll register. Effect: The programming error caused for excess costs to be incurred by MBTA. As payroll charges were fully allocated to the Federal program, the amount allocated also includes the excess amounts paid to employees. Questioned Costs: As a result of our procedures, we identified excess payments to employees in the amount of $527. However, the total amount caused by the data entry error was $756. Context/Sampling: A nonstatistical sample of 40 transactions out of approximately 988 transactions were selected for testing, which accounted for $77,983 of $2,251,472 of federal program expenditures. Repeat Finding from prior Year: No. Recommendation: We noted that MBTA revised its procedures to ensure system errors are identified prior to payroll being finalized and the programming error persisted for only a single pay period. However, we recommend that MBTA revise its Federal grant management procedures to ensure that costs incurred due to error or other types of unallowable costs are not included in subsequent reimbursement requests. View of Responsible Officials: Management agrees. See separately issued corrective action plan.
Finding 2022-002 Program: Formula Grants for Rural Areas, COVID-19 Formula Grants for Rural Areas Finding Summary: 2 CFR section 200.430, Compensation ? personal services, states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records must be support by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Responsible Individuals: Cheri Holsclaw, General Manager Corrective Action Plan: Basin Transit will review the Federal grants management procedures to ensure that costs incurred due to error or other types of unallowable costs are not included in subsequent reimbursement requests. Anticipated Completion Date: January 27, 2023 Cheri Holsclaw, General Manager
FAC accepted this audit on March 30, 2018 — management decision was due September 30, 2018.
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