EIN: 431016961
UEI: K2LGS8643927
Audited by: CliftonLarsonAllen LLP
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 February 18, 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 August 18, 2026 (12 days ago).
What is a management decision? →FAC accepted this audit on February 19, 2025 — management decision was due August 19, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
During the audit 1 of 7 vendors Oats did not complete a sam.gov search to see if the vendor is either suspended or debarred. Questioned costs: None Context: Oats could not provide evidence of the vendor search performed before entering into a contract with the vendor. Cause: Oats did not have effective internal controls over compliance in place to ensure that suspension and debarment procedures were followed and documented. Effect: Failure to properly approve contractors and maintain documentation may result in unallowable costs being charged to the grant, or may result in federal funds being charged to the grant for activities related to suspended or debarred vendors. Repeat Finding: N/A Recommendation: Oats should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Suspension and Debarment Federal Agency: U.S. Department of Transportation Federal Program Name: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MO-2020-010-00, MO-2019-24-00, MO-2021-003-00, MO18-X035, and MO-2023-002-00 Pass-Through Agency: Missouri Department of Transportation Pass-Through Number(s): N/A Award Period: 7/1/14-12/31/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: Verification that vendors were not suspended or debarred were not retained. Condition: During the audit 1 of 7 vendors Oats did not complete a sam.gov search to see if the vendor is either suspended or debarred. Questioned costs: None Context: Oats could not provide evidence of the vendor search performed before entering into a contract with the vendor. Cause: Oats did not have effective internal controls over compliance in place to ensure that suspension and debarment procedures were followed and documented. Effect: Failure to properly approve contractors and maintain documentation may result in unallowable costs being charged to the grant, or may result in federal funds being charged to the grant for activities related to suspended or debarred vendors. Repeat Finding: N/A Recommendation: Oats should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: OATS should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: OATS Procurement Policy was revised in July 2022 using the template provided by the Missouri Department of Transportation in compliance with Federal Transit Administration rules pertaining to procurement. The Policy states that OATS is to ensure vendors are not debarred or suspended for purchases greater than $25,000. The method used by OATS to do this is by a search of the database maintained on the System of Award Manager (SAM) website. During the course of the audit, OATS was unable to provide proof of a search of the database for Guardian Insurance. This vendor provides life insurance offered as part of OATS Employee Benefits package. The initial contract with Guardian was signed in December 2011 and a copy of the search was not able to be produced. In response to this finding, OATS has implemented a process whereby a SAM search on all vendors with whom we spend more than $25,000 will be conducted annually – not just at time of initial procurement. Name(s) of the contact person(s) responsible for corrective action: Dorothy Yeager, Executive Director and Jill Stedem, Administrative Services Director. Planned completion date for corrective action plan: Done
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on November 29, 2022 — management decision was due May 29, 2023.
FAC accepted this audit on September 27, 2021 — management decision was due March 27, 2022.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 5, 2018 — management decision was due June 5, 2019.
FAC accepted this audit on December 10, 2017 — management decision was due June 10, 2018.
FAC accepted this audit on December 28, 2016 — management decision was due June 28, 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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