and Indian Tribal Governments and Non-Profit Organizations. (eCFR Code of — Federal Regulations ) 3. CASH MANAGEMENT Compliance Requirement Unexpended program funds exceeding $50 are to be – returned to the Public Transportation Division for redistribution. Audit Objective Determine if unexpended funds were reported to the department. – Review reporting form and reconcile amounts shown Suggested Audit Procedure – back to source documents to confirm that the allocation for each program was spent/was not spent and any remainder was reported to NCDOT. 4. CONFLICT OF INTEREST G.S. 14-234 includes a general prohibition against any public official having a personal interest in any contract to which he/she is a party in his/her official capacity. Any other statute or agency policy that applies should be tested as part of this compliance requirement. 5. ELIGIBILITY The ROAP funds must be used for the population group or Compliance Requirement – trip purpose as specified in the program guidelines. Audit Objective Determine if EDTAP, Employment, and RGP funds were expended – for the intended population group or trip purpose. Suggested Audit Procedure Review program eligibility certification, passenger – records, trip data, and accounting records to determine eligibility compliance. MATCHING, LEVEL OF EFFORT, EARMARKING Matching Compliance Requirement The allocation is to be used in accordance with the – guidelines of each program (e.g., Employment, EDTAP, RGP) as stated in the ROAP application package. Audit Objective Determine that funds were correctly applied. State match – requirements—no match required for EDTAP or Employment, and 10% required for RGP can be from passenger fare or local funds. Suggested Audit Procedure Compare the total reported project cost with the financial records to determine the costs are allowed and acceptable expenses. Review financial records and determine the sources, amounts and acceptability of shares claimed. 2. Level of Effort EDTAP funds cannot be used to supplant existing transportation – funding for elderly and persons with disabilities.
and Indian Tribal Governments and Non-Profit Organizations. (eCFR — Code of Federal Regulations ) 3. CASH MANAGEMENT Compliance Requirement – Unexpended program funds exceeding $50 are to be returned to the Public Transportation Division for redistribution. Audit Objective – Determine if unexpended funds were reported to the department. Suggested Audit Procedure – Review reporting form and reconcile amounts shown back to source documents to confirm that the allocation for each program was spent/was not spent and any remainder was reported to NCDOT. 4. CONFLICT OF INTEREST G.S. 14-234 includes a general prohibition against any public official having a personal interest in any contract to which he/she is a party in his/her official capacity. Any other statute or agency policy that applies should be tested as part of this compliance requirement. 5. ELIGIBILITY Compliance Requirement – The ROAP funds must be used for the population group or trip purpose as specified in the program guidelines. Audit Objective – Determine if EDTAP, Employment, and RGP funds were expended for the intended population group or trip purpose. Suggested Audit Procedure – Review program eligibility certification, passenger records, trip data, and accounting records to determine eligibility compliance. MATCHING, LEVEL OF EFFORT, EARMARKING Matching Compliance Requirement – The allocation is to be used in accordance with the guidelines of each program (e.g., Employment, EDTAP, RGP) as stated in the ROAP application package. Audit Objective – Determine that funds were correctly applied. State match requirements—no match required for EDTAP or Employment, and 10% required for RGP can be from passenger fare or local funds. Suggested Audit Procedure Compare the total reported project cost with the financial records to determine the costs are allowed and acceptable expenses. Review financial records and determine the sources, amounts and acceptability of shares claimed. 2. Level of Effort – EDTAP funds cannot be used to supplant existing transportation funding for elderly and persons with disabilities.
DOT-16CL-2017.docx