EIN: 010373095
UEI: RNEQWW3M9J17
Audited by: RHR Smith & Company
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 August 5, 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 February 5, 2027 (148 days from today).
What is a management decision? →FAC accepted this audit on February 3, 2026 — management decision was due August 3, 2026.
During audit procedures, it was identified that the Committee does not have consistently applied internal controls over program expenditures. Cause: The Committee does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 38 cash disbursements tested. It was found that 12 of the disbursements tested did not have backup documentation supporting the journal entry that was made. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Repeat Finding: This is a repeat finding of 2023-002. Recommendation: The auditor recommends that the Committee implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Significant Deficiencies 2024-002 - Activities Allowed and Allowable Costs Federal Program Information: Department of Transportation - ALN: - 20.500, 20.507, 20.525 & 20.526 - Federal Transit Cluster Criteria: The following CFR(s) apply to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Committee does not have consistently applied internal controls over program expenditures. Cause: The Committee does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 38 cash disbursements tested. It was found that 12 of the disbursements tested did not have backup documentation supporting the journal entry that was made. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Repeat Finding: This is a repeat finding of 2023-002. Recommendation: The auditor recommends that the Committee implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: See attached Corrective Action Plan.
2024-002 Activities Allowed and Allowable Costs To address the finding regarding missing backup documentation for cash disbursements, the Biddeford-Saco-Old Orchard Beach Transit Committee has implemented new workflow controls in our new integrated accounting software. Starting July 1, 2025 all employees are now required to create a purchase order (PO) and obtain approvals before payments can be made. This process controlled by the finance manager creates a complete audit trail for every transaction, ensuring that all disbursements are properly documented.
2023-002
The Committee has not formally adopted certain required written financial management policies as outlined in the Code of Federal Regulations. Cause: The Committee was not aware of this requirement. Effect: Transactions could occur that did not comply with federal regulations. Identification of Questioned Costs: None identified. Context: The finding was based on requesting the Committee’s written financial policies related to federal compliance and therefore was not the result of a statistical sample. Repeat Finding: This is a repeat finding of 2023-003. Recommendation: The auditor recommends that the Committee obtain an understanding of the required written policies in the Code of Federal Regulations as applicable to its federal programs, create and formally adopt those required policies. Views of Responsible Officials and Corrective Action Plan: See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Significant Deficiencies 2024-003 - Allowable Costs/Cost Principles: Written Financial Policies Federal Program Information: Department of Transportation - ALN: - 20.500, 20.507, 20.525 & 20.526 - Federal Transit Cluster Criteria: The following CFR(s) apply to this finding: 2 CFR Section 200.302(b), Condition: The Committee has not formally adopted certain required written financial management policies as outlined in the Code of Federal Regulations. Cause: The Committee was not aware of this requirement. Effect: Transactions could occur that did not comply with federal regulations. Identification of Questioned Costs: None identified. Context: The finding was based on requesting the Committee’s written financial policies related to federal compliance and therefore was not the result of a statistical sample. Repeat Finding: This is a repeat finding of 2023-003. Recommendation: The auditor recommends that the Committee obtain an understanding of the required written policies in the Code of Federal Regulations as applicable to its federal programs, create and formally adopt those required policies. Views of Responsible Officials and Corrective Action Plan: See attached Corrective Action Plan.
2024-003 Allowable Costs/Cost Principles: Written Financial Policies The Biddeford-Saco-Old Orchard Beach Transit Committee acknowledges the need to formally adopt certain written financial management policies as outlined in federal regulations. The new finance manager is currently working to draft and formalize these policies and procedures with a targeted completion date of March 31, 2026. We will present them to the Board of Directors for review and official adoption.
2023-003
During audit procedures, it was identified that the Committee did not follow policies and procedures as adopted. Cause: The Committee does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: While reviewing the procurement policies and procedures, the auditor requested the micro and small purchases form, as found in the procurement policies and procedures documents, but none could be provided for the samples originally requested. Repeat Finding: This is a repeat finding of 2023-004. Recommendation: The auditor recommends that the Committee update its procurement policy and implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Significant Deficiencies 2024-004 - Procurement, Suspension and Debarment Federal Program Information: Department of Transportation – ALN: - 20.500, 20.507, 20.525 & 20.526 – Federal Transit Cluster Criteria: The following CFR(s) apply to this finding: 2 CFR 200.318 to 327. Condition: During audit procedures, it was identified that the Committee did not follow policies and procedures as adopted. Cause: The Committee does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: While reviewing the procurement policies and procedures, the auditor requested the micro and small purchases form, as found in the procurement policies and procedures documents, but none could be provided for the samples originally requested. Repeat Finding: This is a repeat finding of 2023-004. Recommendation: The auditor recommends that the Committee update its procurement policy and implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: See attached Corrective Action Plan.
2024-004 Procurement, Suspension and Debarment The Committee acknowledges that certain procurement procedures were not followed, leading to a finding of noncompliance. To remedy this, on July 1, 2025 we put new workflow controls in place within our new integrated accounting software. These workflows support compliance with our procurement policies and ensure all required supporting documentation, including forms for micro and small purchases, are secured and archived for capital purchases and grant expenditures. This will ensure that all procurement policies, which are in compliance with all FTA guidelines, are consistently followed.
2023-004
FAC accepted this audit on December 10, 2025 — management decision was due June 10, 2026.
During audit procedures, it was identified that the Committee does not have consistently applied internal controls over program expenditures. Cause: The Committee does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 38 cash disbursements tested. It was found that 12 of the disbursements tested did not have backup documentation supporting the journal entry that was made. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: The auditor recommends that the Committee implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Biddeford-Saco-Old Orchard Beach Transit Committee.
Show full finding ▾Hide full finding ▴2023-002 – Activities Allowed and Allowable Costs Federal Program Information: Department of Transportation - ALN: - 20.500, 20.507, 20.525 & 20.526 – Federal Transit Cluster 20.509 - Formula Grants for Rural Areas and Tribal Transit Program Criteria: The following CFR(s) apply to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Committee does not have consistently applied internal controls over program expenditures. Cause: The Committee does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 38 cash disbursements tested. It was found that 12 of the disbursements tested did not have backup documentation supporting the journal entry that was made. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: The auditor recommends that the Committee implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Biddeford-Saco-Old Orchard Beach Transit Committee.
2023-002 Activities Allowed and Allowable Costs To address the finding regarding missing backup documentation for cash disbursements, the Biddeford-Saco-Old Orchard Beach Transit Committee has implemented new workflow controls in our new integrated accounting software. Starting July 1, 2025 all employees are now required to create a purchase order (PO) and obtain approvals before payments can be made. This process controlled by the finance manager creates a complete audit trail for every transaction, ensuring that all disbursements are properly documented.
The Committee has not formally adopted certain required written financial management policies as outlined in the Code of Federal Regulations. Cause: The Committee was not aware of this requirement. Effect: Transactions could occur that did not comply with federal regulations. Identification of Questioned Costs: None identified. Context: The finding was based on requesting the Committee’s written financial policies related to federal compliance and therefore was not the result of a statistical sample. Repeat Finding: This is not a repeat finding. Recommendation: The auditor recommends that the Committee obtain an understanding of the required written policies in the Code of Federal Regulations as applicable to its federal programs, create and formally adopt those required policies. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Biddeford-Saco-Old Orchard Beach Transit Committee.
Show full finding ▾Hide full finding ▴2023-003 – Allowable Costs/Cost Principles: Written Financial Policies Federal Program Information: Department of Transportation - ALN: - 20.500, 20.507, 20.525 & 20.526 – Federal Transit Cluster 20.509 – Formula Grants for Rural Areas and Tribal Transit Program Criteria: The following CFR(s) apply to this finding: 2 CFR Section 200.302(b), Condition: The Committee has not formally adopted certain required written financial management policies as outlined in the Code of Federal Regulations. Cause: The Committee was not aware of this requirement. Effect: Transactions could occur that did not comply with federal regulations. Identification of Questioned Costs: None identified. Context: The finding was based on requesting the Committee’s written financial policies related to federal compliance and therefore was not the result of a statistical sample. Repeat Finding: This is not a repeat finding. Recommendation: The auditor recommends that the Committee obtain an understanding of the required written policies in the Code of Federal Regulations as applicable to its federal programs, create and formally adopt those required policies. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Biddeford-Saco-Old Orchard Beach Transit Committee.
2023-003 Allowable Costs/Cost Principles: Written Financial Policies The Biddeford-Saco-Old Orchard Beach Transit Committee acknowledges the need to formally adopt certain written financial management policies as outlined in federal regulations. The new finance manager is currently working to draft and formalize these policies and procedures with a targeted completion date of March 31, 2026. We will present them to the Board of Directors for review and official adoption.
During audit procedures, it was identified that the Committee did not follow policies and procedures as adopted. Cause: The Committee does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: While reviewing the procurement policies and procedures, the auditor requested the micro and small purchases form, as found in the procurement policies and procedures documents, but none could be provided for the samples originally requested. Repeat Finding: This is not a repeat finding. Recommendation: The auditor recommends that the Committee update its procurement policy and implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Biddeford-Saco-Old Orchard Beach Transit Committee.
Show full finding ▾Hide full finding ▴2023-004 – Procurement, Suspension and Debarment Federal Program Information: Department of Transportation – ALN: - 20.500, 20.507, 20.525 & 20.526 – Federal Transit Cluster 20.509 – Formula Grants for Rural Areas and Tribal Transit Program Criteria: The following CFR(s) apply to this finding: 2 CFR 200.318 to 327. Condition: During audit procedures, it was identified that the Committee did not follow policies and procedures as adopted. Cause: The Committee does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: While reviewing the procurement policies and procedures, the auditor requested the micro and small purchases form, as found in the procurement policies and procedures documents, but none could be provided for the samples originally requested. Repeat Finding: This is not a repeat finding. Recommendation: The auditor recommends that the Committee update its procurement policy and implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Biddeford-Saco-Old Orchard Beach Transit Committee.
2023-004 Procurement, Suspension and Debarment The Committee acknowledges that certain procurement procedures were not followed, leading to a finding of noncompliance. To remedy this, on July 1, 2025 we put new workflow controls in place within our new integrated accounting software. These workflows support compliance with our procurement policies and ensure all required supporting documentation, including forms for micro and small purchases, are secured and archived for capital purchases and grant expenditures. This will ensure that all procurement policies, which are in compliance with all FTA guidelines, are consistently followed.
FAC accepted this audit on May 8, 2023 — management decision was due November 8, 2023.
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
FAC accepted this audit on February 2, 2021 — management decision was due August 2, 2021.
During testing of the compliance requirement of Cash Management for grant ME-2019-019, we found a formula error in the local match calculation that caused the District to overstate the eligible federal reimbursement. Cause: The District was alerted of this formula area in fiscal year 2019; however, management changed finance directors during fiscal year 2020 and the new finance director believed that the issue was previously corrected. Effect: This error caused the District to draw $13,814 prior to the District meeting the local match and subsequently drawing the funds before eligible expenditures had occurred. This error was not material to the Formula Grants for Rural Areas Program; however, management?s control system was unable to detect and correct the error in a timely manner. Recommendation: We suggest that management establish a review process for all drawdown requests prior to submitting them to the funding source. A second individual, other than the person who filled out the drawdown request, should review the drawdown request and ensure that amounts are calculating properly prior to approving the reimbursement.
Show full finding ▾Hide full finding ▴Criteria: Under the Uniform Guidance compliance requirement of Cash Management, a local transit agency requesting federal funds must spend funds on eligible expenditures prior to seeking reimbursement from the funding source. Statement of Condition: During testing of the compliance requirement of Cash Management for grant ME-2019-019, we found a formula error in the local match calculation that caused the District to overstate the eligible federal reimbursement. Cause: The District was alerted of this formula area in fiscal year 2019; however, management changed finance directors during fiscal year 2020 and the new finance director believed that the issue was previously corrected. Effect: This error caused the District to draw $13,814 prior to the District meeting the local match and subsequently drawing the funds before eligible expenditures had occurred. This error was not material to the Formula Grants for Rural Areas Program; however, management?s control system was unable to detect and correct the error in a timely manner. Recommendation: We suggest that management establish a review process for all drawdown requests prior to submitting them to the funding source. A second individual, other than the person who filled out the drawdown request, should review the drawdown request and ensure that amounts are calculating properly prior to approving the reimbursement.
All drawdown requests will be reviewed by the Executive Director to ensure the amounts have been calculating properly prior to approving the reimbursement. This will begin immediately.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 13, 2018 — management decision was due May 13, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 28, 2017 — management decision was due May 28, 2018.
FAC accepted this audit on December 7, 2016 — management decision was due June 7, 2017.
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