EIN: 010377080
UEI: FFTLG7CG7RL3
Audited by: BDMP Assurance, LLP
Oversight agency: 20 [Department of Transportation]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 3, 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 December 3, 2026 (93 days from today).
What is a management decision? →FAC accepted this audit on June 9, 2025 — management decision was due December 9, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
Information on the Federal Program: Federal Agency: United States Department of Transportation Program Name: Federal Transit Cluster AL: 20.507 Federal Award Year: 2023 Federal Agency: United States Department of Transportation Program Name: Formula Grants for Rural Areas AL: 20.509 Federal Award Year: 2023 Criteria: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, an institution must verify that the vendor or employee is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), formerly the Excluded Parties List System, maintained by the General Services Administration, collecting a certification from the vendor, or by adding a clause or condition to the covered transaction. Condition Found: During our audit, we noted the District did not consistently review the SAM for vendors meeting the covered transaction threshold. Context: Based on our testing, we noted that none of the vendors selected in our testing that were charged to the grant were included in the SAM listing. Although we did note the District has a process to review SAM for vendors during the procurement process and during prior to payment to vendors, this review does not consistently occur. Questioned Costs: None noted Cause and Effect: The District is aware of the requirement to verify vendors against the SAM. Since this process was not performed on all vendors, there was a risk vendors who may be included on the SAM were included in the expenditures for the federal program. Identification as a Repeat Finding, if applicable: N/A Recommendation: We recommend the District implement a process to verify all vendors prior to payment against the SAM. We also recommend the District provide additional training to all individuals involved in the accounts payable and procurement on the importance of the SAM reviews. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40. Responsible party: Laurie Bowie, (207) 774-7874
Show full finding ▾Hide full finding ▴Information on the Federal Program: Federal Agency: United States Department of Transportation Program Name: Federal Transit Cluster AL: 20.507 Federal Award Year: 2023 Federal Agency: United States Department of Transportation Program Name: Formula Grants for Rural Areas AL: 20.509 Federal Award Year: 2023 Criteria: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, an institution must verify that the vendor or employee is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), formerly the Excluded Parties List System, maintained by the General Services Administration, collecting a certification from the vendor, or by adding a clause or condition to the covered transaction. Condition Found: During our audit, we noted the District did not consistently review the SAM for vendors meeting the covered transaction threshold. Context: Based on our testing, we noted that none of the vendors selected in our testing that were charged to the grant were included in the SAM listing. Although we did note the District has a process to review SAM for vendors during the procurement process and during prior to payment to vendors, this review does not consistently occur. Questioned Costs: None noted Cause and Effect: The District is aware of the requirement to verify vendors against the SAM. Since this process was not performed on all vendors, there was a risk vendors who may be included on the SAM were included in the expenditures for the federal program. Identification as a Repeat Finding, if applicable: N/A Recommendation: We recommend the District implement a process to verify all vendors prior to payment against the SAM. We also recommend the District provide additional training to all individuals involved in the accounts payable and procurement on the importance of the SAM reviews. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40. Responsible party: Laurie Bowie, (207) 774-7874
The District will implement a routine verification process for vendors paid with Federal funds against the SAM. This will be performed during the initial vendor set up for new vendors with the likelihood they will be paid $25,000 from federal funds and annually for existing vendors. Documentation will be reviewed to support the checks being performed. The District will ensure all individuals involved with accounts payable and procurement will receive training on the process and rationale for SAM reviews periodically. Responsible Party: Laurie Bowie, Director of Finance and HR 207-774-7874 Anticipated Completion Date: 7/15/24
FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
During audit procedures, it was identified that the District?s procurement policy did not include some of the elements required by the above federal regulations. Cause: The District does not have the necessary language over the procurement policy in regard to federal regulations. Effect: Procurements might not conform to applicable Federal regulations. Identification of Questioned Costs: Based upon procurement items sampled, no noncompliance matters were noted. Context: A review was conducted of the District?s procurement policy and the policy was not in compliance with federal regulations. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District adopt a procurement policy that is in compliance with federal regulations and that the District implement internal control processes and procedures to ensure that procurement policies are always in compliance with federal regulations. Views of Responsible Officials: Client agrees with finding.
Show full finding ▾Hide full finding ▴2022-001 - Procurement Federal Program Information: Department of Transportation ALN ? 20.507 ? Federal Transit Cluster Criteria: The following CFR(s) apply to this finding: 2 CFR section 200.318 through 200.326. Condition: During audit procedures, it was identified that the District?s procurement policy did not include some of the elements required by the above federal regulations. Cause: The District does not have the necessary language over the procurement policy in regard to federal regulations. Effect: Procurements might not conform to applicable Federal regulations. Identification of Questioned Costs: Based upon procurement items sampled, no noncompliance matters were noted. Context: A review was conducted of the District?s procurement policy and the policy was not in compliance with federal regulations. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District adopt a procurement policy that is in compliance with federal regulations and that the District implement internal control processes and procedures to ensure that procurement policies are always in compliance with federal regulations. Views of Responsible Officials: Client agrees with finding.
To: RHR Smith From: Casco Bay Islands Transit District Subj: Corrective Action Plan Date: June 1, 2023 We are aware of the Condition identified in Section Ill - Federal Awards, Other Matters regarding 2 CFR Section 200.318 through 200.327. During your audit procedures it was identified that the District's procurement policy did not include some of the elements required by the above federal regulations. In further conversations with you, as our independent auditors, it was also discussed that based upon procurement items sampled, no non-compliance matters were noted. We have amended our CBITD Procurement Policy as of June 1, 2023 to specifically include additional required elements.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on September 30, 2021 — management decision was due March 30, 2022.
FAC accepted this audit on July 5, 2020 — management decision was due January 5, 2021.
FAC accepted this audit on April 7, 2019 — management decision was due October 7, 2019.
FAC accepted this audit on January 17, 2018 — management decision was due July 17, 2018.
FAC accepted this audit on January 17, 2018 — management decision was due July 17, 2018.
FAC accepted this audit on October 2, 2016 — management decision was due April 2, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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