EIN: 341178477
UEI: TPCTBW19G3P5
Audited by: Perry & Associates CPAS AC
Oversight agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 14, 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 14, 2027 (164 days from today).
What is a management decision? →FAC accepted this audit on August 11, 2025 — management decision was due February 11, 2026.
FAC accepted this audit on July 31, 2024 — management decision was due January 31, 2025.
FAC accepted this audit on January 5, 2024 — management decision was due July 5, 2024.
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
2 CFR ? 1201.1 gives regulatory effect to the Department of Transportation for 2 CFR ?200.320(b) which requires that the non-Federal entity must have and use documented procurement procedures for the acquisition of property or services required under a Federal award or sub-award. When the value of the procurement for property or services exceeds the simplified acquisition threshold, or a lower threshold established by a non-Federal entity, formal procurement methods are required. Formal procurement methods require following documented procedures. Formal procurement methods also require public advertising unless a non-competitive procurement can be used in accordance with ? 200.319 or paragraph (c) of this section. The following formal methods of procurement are used for procurement of property or services above the simplified acquisition threshold or a value below the simplified acquisition threshold the non-Federal entity determines to be appropriate: 1. the sealed bid method if the acquisition meets the criteria in 2 CFR ? 200.320(b)(1); 2. the competitive proposals method under the conditions specified in 2 CFR ? 200.320(b)(2); or 3. noncompetitive proposals method but only when one or more of five circumstances are met 2 CFR ? 200.320(c). The ACTRA purchased five Ford E-450 vans at a cost of $70,277.95 each for a total of $351,389.75 which was 10.1% of the total expenditures from the Federal Transit Cluster. The contract price of the vans contract exceeded the simplified acquisition threshold of $250,000 which required the contract to use one of the procurement methods noted above. The ACTRA did not use any of the formal procurement methods before awarding the contract for the five Ford E-450 vans. The lack of an internal control for compliance with procurement contributed to noncompliance with this Federal program. Noncompliance may result in the loss of current or future federal funding. The ACRTA should establish and implement policies and procedures to verify that all contracts paid with federal funds follow the correct procurement method.
Show full finding ▾Hide full finding ▴2 CFR ? 1201.1 gives regulatory effect to the Department of Transportation for 2 CFR ?200.320(b) which requires that the non-Federal entity must have and use documented procurement procedures for the acquisition of property or services required under a Federal award or sub-award. When the value of the procurement for property or services exceeds the simplified acquisition threshold, or a lower threshold established by a non-Federal entity, formal procurement methods are required. Formal procurement methods require following documented procedures. Formal procurement methods also require public advertising unless a non-competitive procurement can be used in accordance with ? 200.319 or paragraph (c) of this section. The following formal methods of procurement are used for procurement of property or services above the simplified acquisition threshold or a value below the simplified acquisition threshold the non-Federal entity determines to be appropriate: 1. the sealed bid method if the acquisition meets the criteria in 2 CFR ? 200.320(b)(1); 2. the competitive proposals method under the conditions specified in 2 CFR ? 200.320(b)(2); or 3. noncompetitive proposals method but only when one or more of five circumstances are met 2 CFR ? 200.320(c). The ACTRA purchased five Ford E-450 vans at a cost of $70,277.95 each for a total of $351,389.75 which was 10.1% of the total expenditures from the Federal Transit Cluster. The contract price of the vans contract exceeded the simplified acquisition threshold of $250,000 which required the contract to use one of the procurement methods noted above. The ACTRA did not use any of the formal procurement methods before awarding the contract for the five Ford E-450 vans. The lack of an internal control for compliance with procurement contributed to noncompliance with this Federal program. Noncompliance may result in the loss of current or future federal funding. The ACRTA should establish and implement policies and procedures to verify that all contracts paid with federal funds follow the correct procurement method.
The improper aware of five vans was discovered during the Triennial Review. At that time the ACRTA Procurement Policy and Purchasing Procedures Manual was revised in April of 2021 and applicable personnel were trained on the updated policy in July 2021. This manual follows all Federal guidance for formal procurement methods and ACRTA will follow this guidance on any future procurements.
FAC accepted this audit on April 19, 2022 — management decision was due October 19, 2022.
2 CFR ? 1200.1 gives regulatory effect to the Department of Transportation for 2 CFR ? 200.318(i) which states that the non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The ACTRA purchased two Ford 450 vans for $133,438 each, 2 - small vans for $63,940 each and expended $22,500 for the Beam Design for the Parking Lot Project for a total of $417,256 which was 15.8% of the total expenditures from the Federal Transit Cluster; however, the ACTRA did not maintain records sufficient to detail the history of the procurement: rationale for the method of procurement, section of contract type, contractor selection or rejection, and the basis for the contract price. The lack of an internal control for compliance with procurement and suspension and debarment contributed to this noncompliance with this Federal program. Noncompliance with the requirements of a Federal grant may result in the loss of current or future funding. A control(s) should be implemented and monitored to ensure that the employee responsible for verifying compliance with procurement and suspension and debarment maintains records detailing the history of purchases.
Show full finding ▾Hide full finding ▴2 CFR ? 1200.1 gives regulatory effect to the Department of Transportation for 2 CFR ? 200.318(i) which states that the non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The ACTRA purchased two Ford 450 vans for $133,438 each, 2 - small vans for $63,940 each and expended $22,500 for the Beam Design for the Parking Lot Project for a total of $417,256 which was 15.8% of the total expenditures from the Federal Transit Cluster; however, the ACTRA did not maintain records sufficient to detail the history of the procurement: rationale for the method of procurement, section of contract type, contractor selection or rejection, and the basis for the contract price. The lack of an internal control for compliance with procurement and suspension and debarment contributed to this noncompliance with this Federal program. Noncompliance with the requirements of a Federal grant may result in the loss of current or future funding. A control(s) should be implemented and monitored to ensure that the employee responsible for verifying compliance with procurement and suspension and debarment maintains records detailing the history of purchases.
ACRTA now makes certain to follow their Purchasing Policies and Procedures Manual. This manual follows all Federal guidance for records pertaining to the history of procurements.
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
FAC accepted this audit on May 20, 2020 — management decision was due November 20, 2020.
FAC accepted this audit on July 31, 2019 — management decision was due January 31, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
FAC accepted this audit on November 26, 2018 — management decision was due May 26, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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