EIN: 472772193
UEI: FGANG6B9EFX3
Audited by: CliftonLarsonAllen, LLP
Oversight agency: 20 [Department of Transportation]
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Showing data from September 2, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 18, 2025. 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 March 18, 2026 (169 days ago).
What is a management decision? →FAC accepted this audit on January 17, 2025 — management decision was due July 17, 2025.
The Transit Board purchased fuel from a vendor based off of an extended contract. Questioned Costs: None. Context: During testing over fuel procurement, it was noted that the Transit Board had last gone out for competitive bids on fuel in 2020. Cause: Lack of management oversight. Effect: The Transit Board could be paying for fuel at a higher price. Repeat Finding: No Recommendation: CLA recommends that the Transit Board conduct a more frequent competitive bidding process for fuel procurement. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: MN-2019-018-01 Federal Award Identification Number and Year: MN-2019-018-01, 2022 Compliance Requirements Affected: Procurement Award Period: 1/1/22-12/31/22 Type of Finding: Significant Deficiency in Internal Controls over Compliance Criteria or Specific Requirements: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: The Transit Board purchased fuel from a vendor based off of an extended contract. Questioned Costs: None. Context: During testing over fuel procurement, it was noted that the Transit Board had last gone out for competitive bids on fuel in 2020. Cause: Lack of management oversight. Effect: The Transit Board could be paying for fuel at a higher price. Repeat Finding: No Recommendation: CLA recommends that the Transit Board conduct a more frequent competitive bidding process for fuel procurement. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2019-018-01, 2022 Compliance Requirements Affected: Procurement Award Period: 1/1/22-12/31/22 Type of Finding: Significant Deficiency in Internal Controls over Compliance and Compliance Recommendation: CLA recommends that the Transit Board conduct a competitive bidding process for fuel procurement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Transit Board will ensure proper procedures are followed. Name of the contact person responsible for corrective action: Jeremy Monahan, Transit Director Planned completion date for corrective action plan: December 31, 2025
FAC accepted this audit on December 14, 2021 — management decision was due June 14, 2022.
The Transit Board?s written procurement policies contain some of the components of a procurement policy in accordance with Title 2 U.S. Code of Federal Regulations. However, not all the specific language pertaining to ?? 180.300, 200.318, 200.320, and 200.326 is included. Questioned Costs: None. Context: Written policies and procedures that reflect the specific components of federal regulations improve controls to help ensure compliance with federal award requirements. Effect: Written policies and procedures that do not reflect specific Uniform Guidance procurement requirements could increase the risk of noncompliance with federal program requirements. Cause: The Transit Board believed the policy that was approved by Minnesota Department of Transportation for procurement included all necessary requirements. Recommendation: We recommend the Transit Board include the specific components of the Uniform Guidance requirements in its written procurement policies and procedures. View of Responsible Official: Acknowledged
Show full finding ▾Hide full finding ▴Finding Number: 2020-002 Prior Year Finding Number: N/A Repeat Finding Since: N/A Uniform Guidance Written Procurement Policies and Procedures Programs: U.S. Department of Transportation?s Formula Grants for Rural Areas and Tribal Transit Programs (CFDA No. 20.509), Award No. 1035589, 2020; COVID-19 Formula Grants for Rural Areas and Tribal Transit Programs (CFDA No. 20.509), Award No. 1035589, 2020 Pass-Through Agency: Minnesota Department of Transportation Criteria: Title 2 U.S. Code of Federal Regulations ? 200.318 states that the non-federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform with applicable federal law and the standards identified in this regulation. Condition: The Transit Board?s written procurement policies contain some of the components of a procurement policy in accordance with Title 2 U.S. Code of Federal Regulations. However, not all the specific language pertaining to ?? 180.300, 200.318, 200.320, and 200.326 is included. Questioned Costs: None. Context: Written policies and procedures that reflect the specific components of federal regulations improve controls to help ensure compliance with federal award requirements. Effect: Written policies and procedures that do not reflect specific Uniform Guidance procurement requirements could increase the risk of noncompliance with federal program requirements. Cause: The Transit Board believed the policy that was approved by Minnesota Department of Transportation for procurement included all necessary requirements. Recommendation: We recommend the Transit Board include the specific components of the Uniform Guidance requirements in its written procurement policies and procedures. View of Responsible Official: Acknowledged
Finding Number: 2020-002 Finding Title: Uniform Guidance Written Procurement Policies and Procedures Program: Formula Grants for Rural Areas and Tribal Transit Programs (CFDA No. 20.509); COVID-19 Formula Grants for Rural Areas and Tribal Transit Programs (CFDA No. 20.509) Name of Contact Person Responsible for Corrective Action: Jeremy Monahan, Transit Director Corrective Action Planned: A list of the specific components provided to Transit Board staff that was deemed to be missing from the Transit Board?s Procurement Manual to be in compliance will be included in a draft of a revised policy manual. With assistance with reviewing from MnDOT Office of Transit and Active Transportation Compliance Department staff the completed and approved revisions will be brought before the Full Transit Board of Commissioners for consideration of adoption. Anticipated Completion Date: December 22, 2021 ? Full Board adoption of Revised Procurement Policy Manual
In a sample of eight procurement transactions tested under $5,000, two of the procurements had no documentation to verify the purchases were made when the competition was full and open. No additional pricing was obtained before purchases were made. Questioned Costs: None. Context: The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The Transit Board is not in compliance with federal grant requirements. Cause: The Transit Board indicated that staff were not aware of the level of effort they needed to put in to additional prices for purchases less than $5,000 as the process is very time consuming. Recommendation: We recommend the Transit Board implement procedures to ensure procurement transactions are conducted in a manner that provides full and open competition and that documentation is maintained. View of Responsible Official: Acknowledged
Show full finding ▾Hide full finding ▴Finding Number: 2020-003 Prior Year Finding Number: N/A Repeat Finding Since: N/A Procurement, Suspension, and Debarment Programs: U.S. Department of Transportation?s Formula Grants for Rural Areas and Tribal Transit Programs (CFDA No. 20.509), Award No. 1035589, 2020; COVID-19 Formula Grants for Rural Areas and Tribal Transit Programs (CFDA No. 20.509), Award No. 1035589, 2020 Pass-Through Agency: Minnesota Department of Transportation Criteria: Title 2 U.S. Code of Federal Regulations ? 200.319 states that all procurement transactions for the acquisition of property or services required under a Federal award must be conducted in a manner providing full and open competition consistent with the standards of this section and ? 200.320. Condition: In a sample of eight procurement transactions tested under $5,000, two of the procurements had no documentation to verify the purchases were made when the competition was full and open. No additional pricing was obtained before purchases were made. Questioned Costs: None. Context: The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The Transit Board is not in compliance with federal grant requirements. Cause: The Transit Board indicated that staff were not aware of the level of effort they needed to put in to additional prices for purchases less than $5,000 as the process is very time consuming. Recommendation: We recommend the Transit Board implement procedures to ensure procurement transactions are conducted in a manner that provides full and open competition and that documentation is maintained. View of Responsible Official: Acknowledged
Finding Number: 2020-003 Finding Title: Procurement, Suspension and Debarment Program: Formula Grants for Rural Areas and Tribal Transit Programs (CFDA No. 20.509); COVID-19 Formula Grants for Rural Areas and Tribal Transit Programs (CFDA No. 20.509) Name of Contact Person Responsible for Corrective Action: Jeremy Monahan, Transit Director Corrective Action Planned: Purchases under $5,000 are made on the free and open market. When purchases in that price range are made, the estimated costs of two or more vendors for the item will be attained whenever feasible. These estimated costs will be attached or notes regarding the estimated price of non-selected vendors will be added to the invoice for the item or service purchased from the selected vendor. Anticipated Completion Date: To begin immediately ? November 1, 2021.
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