EIN: 237383218
UEI: MFEKTKNN98Y5
Audit also covers EIN: 510399907 · unlinked EINs have no separate FAC filing
Audited by: Rogers & Company, CPAs PLLC
Oversight agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 29, 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 October 29, 2026 (61 days from today).
What is a management decision? →FAC accepted this audit on March 4, 2025 — management decision was due September 4, 2025.
FAC accepted this audit on January 11, 2024 — management decision was due July 11, 2024.
FAC accepted this audit on February 5, 2023 — management decision was due August 5, 2023.
FAC accepted this audit on March 8, 2022 — management decision was due September 8, 2022.
FAC accepted this audit on March 15, 2021 — management decision was due September 15, 2021.
During testing, we noted the Association?s processes did not identify proper adjustments of expenditures for its Schedule of Expenditures of Federal Awards (SEFA). For National Center for Mobility Management, the Association did not identify and adjust for the appropriate amount of fringe benefits and indirect costs that would have overstated expenditures by $57,499 had it not been detected as part of the audit procedures. For Administration for Community Living, the Association did not identify and adjust for the appropriate amount of fringe benefits and indirect costs that would have overstated expenditures by $28,987 had it not been detected as part of the audit procedures.
Show full finding ▾Hide full finding ▴During testing, we noted the Association?s processes did not identify proper adjustments of expenditures for its Schedule of Expenditures of Federal Awards (SEFA). For National Center for Mobility Management, the Association did not identify and adjust for the appropriate amount of fringe benefits and indirect costs that would have overstated expenditures by $57,499 had it not been detected as part of the audit procedures. For Administration for Community Living, the Association did not identify and adjust for the appropriate amount of fringe benefits and indirect costs that would have overstated expenditures by $28,987 had it not been detected as part of the audit procedures.
Action taken in response to finding: This is a repeat finding from FY19 (2019-002). The Association now has in place within its financial accounting software the allocation module and logic to extend the Indirect cost at the end of each period close. The fringe benefit extension used throughout FY20 resulted in an inappropriate distribution as it was based on total revenue and not total salary. After the initial internal close this distribution error surfaced in an internal meeting with a grantee and as part of the discovery by the audit team when reviewing another grantee. The correction involved meetings with our software consultant to recast the programming then re- distributing the fringe pool, which has resulted in a fair and equitable distribution. The second trigger related back to 2020-001 and the impact of an underrun which will be improved with closer provisional rate monitoring, the actual indirect rate occurring and the anticipated final rate for the period.
2019-002
During our testing we noted the Association did not appropriately allocate expenditures through multiple cost centers to programs that benefitted from the expense.
Show full finding ▾Hide full finding ▴During our testing we noted the Association did not appropriately allocate expenditures through multiple cost centers to programs that benefitted from the expense.
Action taken in response to finding: The finding relates to an underrun which occurred with the provisional indirect rate in place throughout FY20 (see 2020-001 and 2020-002) being utilized for billing purposes being significantly over the actual final indirect rate incurred at the end of the fiscal year. Closer monitoring of the provisional rate in-place, the actual indirect rate occurring and the anticipated final rate for the period will be implemented immediately. In addition, a more timely completion of the audit will assure the final rate is in-hand prior to the end of the open fiscal year.
During our testing over the procurement compliance requirements, we noted that the Association did not adequately document procedures to determine whether the payee was suspended or disbarred from contracting on federal grants before entering the transaction.
Show full finding ▾Hide full finding ▴During our testing over the procurement compliance requirements, we noted that the Association did not adequately document procedures to determine whether the payee was suspended or disbarred from contracting on federal grants before entering the transaction.
Action taken in response to finding: This is a repeat finding from FY19 (2019-004). The Compliance Office detected a problem with certain compliance checks being run without evidence of the date of that run. The concern in this finding is limited to assuring a date is on the check, not that the check was run. One of the three instances detected involved the week the office was transitioning from normal to at-home COVID-19 quarantine operations. The steps in-place at the end of the FY20 have alleviated the problem. The assigned Program Manager and Compliance Officer will continue to follow these steps that produce a timely check that is documented as such.
2019-004
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
During our testing over the subrecipient monitoring compliance requirements, we noted that the Association did not include the required information under CFR 200.331 at the time of the subaward and when the subaward agreement was provided to the subrecipient. Questioned costs: None Context: We tested 10 of 21 subrecipient awards made during the year ended June 30, 2019. Cause: Executed subaward agreements with subrecipients tested did not include all of the required information under CFR 200.331. Effect: Failure to sufficiently communicate required information to subrecipients may result in noncompliance. Repeat Finding: No Recommendation: We recommend that the Association implement procedures to ensure adequate reviews are conducted to ensure required information is communicated to subrecipients at the time of the subaward. We have observed that the Association included the required information in certain subsequent subaward agreements. Views of Responsible Officials of the Auditee: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria: Subrecipient monitoring regulations under CFR 200.331 requires that the Association must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes certain information at the time of the subaward. Such information must include subrecipient?s unique entity identifier, Federal Award Identification Number (FAIN), Federal Award Date of award to the Association by the Federal Agency, CFDA Number and Name, Indirect cost rate for the Federal award as well as other information detailed within the aforementioned CFR. Condition: During our testing over the subrecipient monitoring compliance requirements, we noted that the Association did not include the required information under CFR 200.331 at the time of the subaward and when the subaward agreement was provided to the subrecipient. Questioned costs: None Context: We tested 10 of 21 subrecipient awards made during the year ended June 30, 2019. Cause: Executed subaward agreements with subrecipients tested did not include all of the required information under CFR 200.331. Effect: Failure to sufficiently communicate required information to subrecipients may result in noncompliance. Repeat Finding: No Recommendation: We recommend that the Association implement procedures to ensure adequate reviews are conducted to ensure required information is communicated to subrecipients at the time of the subaward. We have observed that the Association included the required information in certain subsequent subaward agreements. Views of Responsible Officials of the Auditee: There is no disagreement with the audit finding.
Explanation of disagreement with audit finding: There is no disagreement with audit finding. Action taken in response to finding: Implementation of the new Financial Policies and Procedures in FY19 has resolved any omissions at the end of FY19 and that continue into FY20 successfully. The provision of complete information under CFR 200.331 started in the later stages of FY19 and is in place for FY20. Name of the contact person responsible for corrective action: Reginald Knowlton, Director of Finance Planned completion date for corrective action plan: October 2019
During our testing over the procurement compliance requirements, we noted that the Association did not adequately document procedures to determine whether the payee was suspended or disbarred from contracting on federal grants before entering into the transaction. Questioned costs: None Context: We tested 10 of 28 procurement transactions completed during the year ended June 30, 2019. Cause: Documentation did not include sufficient information to indicate when and who conducted the procedures to determine whether the payee is not suspended or disbarred from contracting on federal grants before entering into the transaction. Effect: Noncompliance could result in loss of federal funding. Repeat Finding: Yes. Prior year finding number was 2018-007. Recommendation: We recommend that the Association implement procedures to ensure adequate evidence is documented to verify whether or not the payee was suspended or disbarred from contracting on federal grants before entering into the transaction. We have observed that for certain subsequent covered transactions the Association adequately modified its procedures. Views of Responsible Officials of the Auditee: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria: Procurement regulations under CFR 180.995 require organizations that plan to enter into covered transactions determine whether payees are not debarred, suspended, or otherwise excluded from contracting on federal grants before entering into the transaction. Condition: During our testing over the procurement compliance requirements, we noted that the Association did not adequately document procedures to determine whether the payee was suspended or disbarred from contracting on federal grants before entering into the transaction. Questioned costs: None Context: We tested 10 of 28 procurement transactions completed during the year ended June 30, 2019. Cause: Documentation did not include sufficient information to indicate when and who conducted the procedures to determine whether the payee is not suspended or disbarred from contracting on federal grants before entering into the transaction. Effect: Noncompliance could result in loss of federal funding. Repeat Finding: Yes. Prior year finding number was 2018-007. Recommendation: We recommend that the Association implement procedures to ensure adequate evidence is documented to verify whether or not the payee was suspended or disbarred from contracting on federal grants before entering into the transaction. We have observed that for certain subsequent covered transactions the Association adequately modified its procedures. Views of Responsible Officials of the Auditee: There is no disagreement with the audit finding.
Explanation of disagreement with audit finding: There is no disagreement with audit finding. Action taken in response to finding: In the beginning of the fiscal year, certain checks were run without obtaining a date stamp to validate when the check was obtained. The Compliance Office detected this problem prior to the end of FY19 and remedied it. Each member of the project team that has an occasion to run these checks have been trained on the proper technique to run the checks, including securing a date stamp. The Compliance Office maintains the file for each contractor and is able to monitor all aspects of the file using the Checklist developed to be certain of compliance, including in this area of running checks and having them date stamped. Name of the contact person responsible for corrective action: Reginald Knowlton, Director of Finance Planned completion date for corrective action plan: October 2019
2018-007
FAC accepted this audit on March 18, 2019 — management decision was due September 18, 2019.
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2017-009
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2017-010
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2017-011
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2017-013
FAC accepted this audit on October 10, 2018 — management decision was due April 10, 2019.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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