EIN: 363126147
UEI: QNMFBR7SVDB1
Audited by: RSM UP LLP
Cognizant agency: 20 [Department of Transportation]
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Data as of August 29, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 24, 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 24, 2026 (56 days from today).
What is a management decision? →During our testing of the underlying activity supporting the auditee’s federally approved indirect cost rate, we identified that the indirect cost rate pool submitted to and approved by the Federal Transit Administration (FTA) included a tax penalty related to the late payment of a state/local tax obligation. The tax penalty was not identified and excluded from the indirect cost pool prior to submission for rate approval. The tax penalty was not directly charged to any federal award; however, because it was included in the approved indirect cost rate pool, a portion of the unallowable cost was allocated to federal awards through application of the indirect cost rate during the audit period. Cause: The auditee did not have sufficient review controls over the preparation of the indirect cost rate proposal to ensure that unallowable costs, including tax penalties, were identified and excluded from the indirect cost pool prior to submission and approval by the FTA. Effect or potential effect: As a result, the FTA approved indirect cost rate was calculated using a pool that included unallowable costs, causing a portion of the tax penalty to be indirectly charged to federal awards. Questioned costs: N/A Context: The unallowable tax penalty identified in the indirect cost pool represents $487,000, an amount in relation to the total overhead costs included in the cost allocation plan of approximately $87.9 million. The approved indirect cost allocation plan was used to charge approximately $17 million to the major program during the audit period. Recommendation: We recommend that the auditee: • Revise its indirect cost rate development procedures to ensure unallowable costs are excluded from the indirect cost pool prior to submission; • Strengthen review controls over indirect cost proposals to ensure compliance with 2 CFR Part 200; and • Coordinate with the FTA to determine whether a rate adjustment, rate correction, or reimbursement to federal programs is required for amounts allocated using the affected indirect cost rate. Views of responsible officials: Management acknowledges the finding and agrees that remediation is necessary. Management will implement the recommendations that it has defined within the corrective action plan required by Title 2 CFR 200.511 (c) executed on April 16, 2026.
Show full finding ▾Hide full finding ▴Finding 2024- 006 – Indirect Cost Rate Pool, Noncompliance and Significant Deficiency Federal award agency: Federal Transit Administration Program name and ALN: Federal Transit Cluster ALN 20.507 Federal Transit Formula Grants, ALN 20.525 State of Good Repair Grants Federal award identification number: IL-90-X717, IL-90-X726, IL-90-X743, IL-2016-021-01, IL-2017-028-02, IL-2018-024-01, IL-2019-022-02, IL-2021-002-02, IL-2020-050-02, IL-2021-002-01, IL-2020-018-01, IL-2021-050-02, IL-2021-024-01, IL-2022-032-02, IL-2022-005-01, IL-2023-036-02, IL-2023-036-04, IL-2024-025-02, IL-54-0002, IL-54-0003, IL-54-0006, IL-2016-020-01, IL-2017-028-01, IL-2018-024-02, IL-2019-022-01, IL-2020-050-01, IL-2021-050-01, IL-2022-032-01, IL-2022-032-03, IL-2023-036-01, IL-2023-036-03, IL-2024-025-01 Federal award year: 2013, 2014, 2015, 2016, 2017, 2018, 2020, 2021, 2022, 2023, 2024 Criteria: Under 2 CFR 200.441 (Fines, penalties, damages and other settlements), fines and penalties resulting from violations of, or failure to comply with, federal, state, local, or tribal laws and regulations are unallowable costs, unless incurred as a result of compliance with specific provisions of a federal award or with prior written approval of the federal awarding agency. Appendix V to 2 CFR Part 200 provides the required framework for states and local governments to identify, document, and allocate centralized service costs to benefitted Federal programs through a governmentwide cost allocation plan, as referenced by 200.414 for indirect cost recovery. Additionally, 2 CFR 200.403 and 2 CFR 200.414 require that indirect cost rates be based on allowable, allocable, and reasonable costs and that unallowable costs be excluded from indirect cost pools used to allocate costs to federal awards. Condition: During our testing of the underlying activity supporting the auditee’s federally approved indirect cost rate, we identified that the indirect cost rate pool submitted to and approved by the Federal Transit Administration (FTA) included a tax penalty related to the late payment of a state/local tax obligation. The tax penalty was not identified and excluded from the indirect cost pool prior to submission for rate approval. The tax penalty was not directly charged to any federal award; however, because it was included in the approved indirect cost rate pool, a portion of the unallowable cost was allocated to federal awards through application of the indirect cost rate during the audit period. Cause: The auditee did not have sufficient review controls over the preparation of the indirect cost rate proposal to ensure that unallowable costs, including tax penalties, were identified and excluded from the indirect cost pool prior to submission and approval by the FTA. Effect or potential effect: As a result, the FTA approved indirect cost rate was calculated using a pool that included unallowable costs, causing a portion of the tax penalty to be indirectly charged to federal awards. Questioned costs: N/A Context: The unallowable tax penalty identified in the indirect cost pool represents $487,000, an amount in relation to the total overhead costs included in the cost allocation plan of approximately $87.9 million. The approved indirect cost allocation plan was used to charge approximately $17 million to the major program during the audit period. Recommendation: We recommend that the auditee: • Revise its indirect cost rate development procedures to ensure unallowable costs are excluded from the indirect cost pool prior to submission; • Strengthen review controls over indirect cost proposals to ensure compliance with 2 CFR Part 200; and • Coordinate with the FTA to determine whether a rate adjustment, rate correction, or reimbursement to federal programs is required for amounts allocated using the affected indirect cost rate. Views of responsible officials: Management acknowledges the finding and agrees that remediation is necessary. Management will implement the recommendations that it has defined within the corrective action plan required by Title 2 CFR 200.511 (c) executed on April 16, 2026.
Finding Reference: 2024-006 Finding Title: Indirect Cost Rate Pool, Noncompliance and Significant Deficiency CAP Contact Persons: • John Morris, Chief Financial Officer, Financial Affairs, (312) 322-6420 • Alan Ochab, Senior Director, Budget Management & Analysis, (312) 322-1519 Planned Corrective Actions: 1. Correction Adjustment: Management has communicated to its consultant, Maximus, its expectation that the final 2026 indirect cost rate report will incorporate an adjustment to remove the disallowed expense related to the unallowable tax penalty for all affected 2026 rates. Metra will not authorize submission of the final report to the Federal Transit Administration (FTA) until the Finance team confirms that the adjustment has been appropriately reflected and its impact fully evaluated. The adjustment, including relevant background information and its general impact on the rates, will be disclosed in the transmittal letter submitted to the FTA with the final report. 2. Independent Review Controls: Management will strengthen internal review controls by implementing a secondary review of the indirect cost rate data, including consulting with Internal Audit to improve review procedures. This review will verify that costs included in the indirect cost pool are allowable, reasonable, and adequately supported in accordance with 2 CFR Part 200, prior to submission to the Federal Transit Administration (FTA). Anticipated Completion Date: 09/30/2026
During testing of payroll transactions charged to the Federal program, RSM identified instances in which employee timecards were not supported by evidence of timely supervisory review and approval. Specifically, for certain timecards tested, approval either could not be substantiated, occurred after fiscal year end, or lacked documentation evidencing the date of approval. Cause: Management did not consistently maintain documentation evidencing timely supervisory review and approval of employee timecards charged to Federal grants. Additionally, monitoring controls over the timeliness of timecard approvals were not sufficient to ensure compliance with established payroll control procedures. Effect or potential effect: Without timely supervisory approval of timecards, there is an increased risk that unallowable, inaccurate, or improperly allocated payroll costs could be charged to Federal awards. Questioned costs: None noted. Context: 16 control exceptions out of 60 selections. The sample was not intended to be, and was not, a statistically valid sample. Recommendation: RSM recommends that management strengthen internal controls over payroll charged to Federal grants by ensuring that all employee timecards are reviewed and approved by supervisors in a timely manner and that documentation evidencing the approval date is retained. Management should also implement periodic monitoring to verify compliance with timecard approval requirements. Views of responsible officials: Management acknowledges the finding and agrees that remediation is necessary. Management will implement the recommendations that it has defined within the corrective action plan required by Title 2 CFR 200.511(c) executed on April 16, 2026.
Show full finding ▾Hide full finding ▴Finding 2024- 007 – Timecard Approval Controls – Payroll Charge to Federal Grant, Significant Deficiency Federal award agency: US Department of Transportation Federal Transit Administration Program name and ALN: Federal Transit Cluster ALN 20.507 Federal Transit Formula Grants, ALN 20.525 State of Good Repair Grants Federal award identification number: IL-2017-028-00, IL-2018-024-00, IL-2019-022-01, IL-2021-050-00, IL-2022-005-01, IL-2022-032-00, IL-2023-036-01, IL-2024-025-00 Federal award year: 2017, 2018, 2019, 2022, 2023, 2024 Criteria: The Uniform Guidance requires non‑Federal entities to establish and maintain effective internal control over Federal awards that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award (2 CFR §200.303). In addition, payroll costs charged to Federal awards must be adequately supported and properly authorized to ensure that only allowable and accurate costs are charged (2 CFR §200.430(i)). Condition: During testing of payroll transactions charged to the Federal program, RSM identified instances in which employee timecards were not supported by evidence of timely supervisory review and approval. Specifically, for certain timecards tested, approval either could not be substantiated, occurred after fiscal year end, or lacked documentation evidencing the date of approval. Cause: Management did not consistently maintain documentation evidencing timely supervisory review and approval of employee timecards charged to Federal grants. Additionally, monitoring controls over the timeliness of timecard approvals were not sufficient to ensure compliance with established payroll control procedures. Effect or potential effect: Without timely supervisory approval of timecards, there is an increased risk that unallowable, inaccurate, or improperly allocated payroll costs could be charged to Federal awards. Questioned costs: None noted. Context: 16 control exceptions out of 60 selections. The sample was not intended to be, and was not, a statistically valid sample. Recommendation: RSM recommends that management strengthen internal controls over payroll charged to Federal grants by ensuring that all employee timecards are reviewed and approved by supervisors in a timely manner and that documentation evidencing the approval date is retained. Management should also implement periodic monitoring to verify compliance with timecard approval requirements. Views of responsible officials: Management acknowledges the finding and agrees that remediation is necessary. Management will implement the recommendations that it has defined within the corrective action plan required by Title 2 CFR 200.511(c) executed on April 16, 2026.
Finding Reference: 2024-007 Finding Title: Timecard Approval Controls – Payroll Charge to Federal Grant, Significant Deficiency CAP Contact Persons: • John Morris, Chief Financial Officer, Financial Affairs, (312) 322-6420 • Scott Dolude, Director of Payroll, Financial Affairs, (312) 322-6526 Planned Corrective Actions: 1. Timecard Approval Requirements for Federal Grants: Management will reinforce payroll control procedures to require that all employee timecards charged to Federal grants are reviewed and approved by designated supervisors in a timely manner and in accordance with established payroll deadlines. Specifically, that all required approvals must be completed prior to payroll processing and fiscal period close to ensure the allowability, accuracy, and proper allocation of costs charged to Federal awards. By June 30, 2026, management will send an email to all impact supervisory and management personnel responsible for time review and approval processes. 2. Documentation Standards and Audit Trail: Management will establish formal documentation standards to ensure that evidence of supervisory review and approval, including approval dates, is consistently retained in a secure, centralized system. These standards will support a clear and retrievable audit trail demonstrating compliance with the payroll documentation and allowability requirements of 2 CFR §200.430(i). 3. Monitoring and Compliance Oversight: Management will implement periodic monitoring procedures to assess compliance with timecard review and approval requirements. These procedures will include exception reporting, timely follow-up on identified deficiencies, and management review of monitoring results. Corrective actions will be implemented, as necessary, to address recurring or systemic issues related to untimely, incomplete, or undocumented approvals. Based on the results of monitoring processes, Director of Payroll and Timekeeping will conduct organizational, departmental, or team-based follow-up to address non-compliance or other issues. Anticipated Completion Date: 06/30/2026
Metra did not submit the 2024 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Ongoing capital asset reviews delayed the issuance of the basic financial statements. Effect or potential effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in Metra not being eligible to be considered a low-risk auditee. This will effect the scope of the Uniform Guidance audit for the next two fiscal years. Questioned costs: None noted. Context: Systemic in nature. Recommendation: We recommend that Metra establish and implement procedures to ensure the timely completion and issuance of its annual audit, including proactive monitoring of reporting deadlines and coordination across departments involved in audit‑related activities. Management should develop contingency plans to address delays in complex audit areas, such as capital asset reviews, to ensure future reporting packages and data collection forms are submitted to the Federal Audit Clearinghouse within the timeframes required by 2 CFR 200.512(a)(1). Views of responsible officials: Management acknowledges the finding and agrees that remediation is necessary. Management will implement the recommendations that it has defined within the corrective action plan required by Title 2 CFR 200.511(c) executed on April 16, 2026.
Show full finding ▾Hide full finding ▴2024-008 –Noncompliance and Significant Deficiency, Data Collection Form Federal award agency: Federal Transit Administration Program name and ALN: Federal Transit Cluster ALN 20.507 Federal Transit Formula Grants, ALN 20.525 State of Good Repair Grants Federal award identification number: IL-90-X717, IL-90-X726, IL-90-X743, IL-2016-021-01, IL-2017-028-02, IL-2018-024-01, IL-2019-022-02, IL-2021-002-02, IL-2020-050-02, IL-2021-002-01, IL-2020-018-01, IL-2021-050-02, IL-2021-024-01, IL-2022-032-02, IL-2022-005-01, IL-2023-036-02, IL-2023-036-04, IL-2024-025-02, IL-54-0002, IL-54-0003, IL-54-0006, IL-2016-020-01, IL-2017-028-01, IL-2018-024-02, IL-2019-022-01, IL-2020-050-01, IL-2021-050-01, IL-2022-032-01, IL-2022-032-03, IL-2023-036-01, IL-2023-036-03, IL-2024-025-01 Federal award year: 2013, 2014, 2015, 2016, 2017, 2018, 2020, 2021, 2022, 2023, 2024 Criteria: 2 CFR 200.512(a)(1) requires that Metra’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of Metra’s fiscal year (September 30, 2025). Condition: Metra did not submit the 2024 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Ongoing capital asset reviews delayed the issuance of the basic financial statements. Effect or potential effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in Metra not being eligible to be considered a low-risk auditee. This will effect the scope of the Uniform Guidance audit for the next two fiscal years. Questioned costs: None noted. Context: Systemic in nature. Recommendation: We recommend that Metra establish and implement procedures to ensure the timely completion and issuance of its annual audit, including proactive monitoring of reporting deadlines and coordination across departments involved in audit‑related activities. Management should develop contingency plans to address delays in complex audit areas, such as capital asset reviews, to ensure future reporting packages and data collection forms are submitted to the Federal Audit Clearinghouse within the timeframes required by 2 CFR 200.512(a)(1). Views of responsible officials: Management acknowledges the finding and agrees that remediation is necessary. Management will implement the recommendations that it has defined within the corrective action plan required by Title 2 CFR 200.511(c) executed on April 16, 2026.
Finding Reference: 2024-008 Finding Title: Noncompliance and Significant Deficiency, Data Collection Form CAP Contact Persons: • John Morris, Chief Financial Officer, Financial Affairs, (312) 322-6420 • Joseph Psioda, Controller, Financial Affairs, (312) 322-6346 Planned Corrective Actions: 1. Submission of Federal Reporting Package: Management will implement procedures to ensure the timely completion and submission of the annual audit, reporting package, and data collection form. This will include establishing a detailed audit timeline with interim milestones, strengthening coordination among departments responsible for required data and information, and proactively monitoring federal reporting deadlines. Management will also develop contingency plans to address delays in complex audit areas to minimize the risk of future reporting delays. These procedures will be implemented for the 2025 audit cycle to ensure timely submission to the Federal Audit Clearinghouse. Anticipated Completion Date: 06/30/2026
FAC accepted this audit on June 24, 2024 — management decision was due December 24, 2024.
FAC accepted this audit on June 15, 2023 — management decision was due December 15, 2023.
FAC accepted this audit on June 13, 2022 — management decision was due December 13, 2022.
FAC accepted this audit on May 26, 2021 — management decision was due November 26, 2021.
FAC accepted this audit on May 10, 2020 — management decision was due November 10, 2020.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on September 9, 2018 — management decision was due March 9, 2019.
FAC accepted this audit on July 13, 2017 — management decision was due January 13, 2018.
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