EIN: 481251313
UEI: Q8FYVGF23FM5
Audited by: KCoe Isom, LLP
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 July 9, 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 January 9, 2027 (126 days from today).
What is a management decision? →FAC accepted this audit on April 22, 2025 — management decision was due October 22, 2025.
FAC accepted this audit on May 2, 2024 — management decision was due November 2, 2024.
Agency management discovered that 100% of mechanics’ wages were included in the monthly operating reports for the year ended December 31, 2023, and a portion of these wages were not allowable. Management performed a complete and thorough review of the mechanic’s salary allocations for the period January 1, 2023, through December 31, 2023. It was determined that the allocation discrepancy began January 1, 2023, and ended December 31, 2023. During this review it was also noted that additional funding requests could be made for five backup vehicle costs. The net result is that the Agency had overreported the federal and state portion of the unallowable costs that will be returned to the Kansas Department of Transportation as follows: January 1, 2023 to June 30, 2023 $13,715 July 1, 2023 to December 31, 2023 $20,781 Agency management met with the Kansas Department of Transportation Program Administrator and Program Consultant to determine a plan of action to correct the discrepancies. Cause: As of January 1, 2023, a formula in the spreadsheet to prepare the monthly operating reports to the Kansas Department of Transportation was not linked to the proper cell. Effect: The Agency owes $13,715 to the Kansas Department of Revenue for the period January 1, 2023 to June 30, 2023, and $20,781 for the period July 1, 2023 to June 30, 2024. Recommendation: Agency management took immediate action to determine the effect for the entire year, communicated with the auditor, communicated with the Kansas Department of Transportation, and developed the plan to respond to the finding. As recommended by the Kansas Department of Transportation, a check for $13,715 will be written to the Kansas Department of Transportation. The last six‐month amount of $20,781 will be reported on the February, 2024, operating report to reduce the Kansas Department of Transportation reimbursement provided to the Agency for the year ending June 30, 2024. View of Responsible Officials and Planned Corrective Actions: We agree with the finding and have taken the following actions to fully address and correct the discrepancies. 1. Agency management reviewed all twelve months of 2023 billing to determine the total amount to return to the Kansas Department of Transportation. After this review, management determined that the overreporting discrepancies began in January, 2023, and occurred every month through December, 2023. 2. A meeting was held between Agency management and the Kansas Department of Transportation Program Administrator and Program Consultant to discuss the findings and determine a plan of action to correct the discrepancies. The action planned is outlined in the Recommendation section of this finding. 3. Monthly Operating Budget billings for January 2023 through December 2023, were reviewed and the appropriate amounts that should have been billed were determined and compared to the actual amount billed to KDOT. The net result is as identified in the Recommendation section of this finding. 4. Agency management has reviewed the internal processes and enhanced control activities to ensure the mechanic salaries are accurately reported in the monthly operating reports going forward.
Show full finding ▾Hide full finding ▴Formula Grants for Rural Areas and Tribal Transit Programs Section 5311‐ Operations Program Assistance Listing 20.509 Relating to Last Six Months of June 30, 2023 Contract Relating to First Six Months of June 30, 2024 Contract Criteria: Costs charged to federal funds under this grant must comply with the cost principles administered by the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) found at 2 CFR Part 200. Condition: Agency management discovered that 100% of mechanics’ wages were included in the monthly operating reports for the year ended December 31, 2023, and a portion of these wages were not allowable. Management performed a complete and thorough review of the mechanic’s salary allocations for the period January 1, 2023, through December 31, 2023. It was determined that the allocation discrepancy began January 1, 2023, and ended December 31, 2023. During this review it was also noted that additional funding requests could be made for five backup vehicle costs. The net result is that the Agency had overreported the federal and state portion of the unallowable costs that will be returned to the Kansas Department of Transportation as follows: January 1, 2023 to June 30, 2023 $13,715 July 1, 2023 to December 31, 2023 $20,781 Agency management met with the Kansas Department of Transportation Program Administrator and Program Consultant to determine a plan of action to correct the discrepancies. Cause: As of January 1, 2023, a formula in the spreadsheet to prepare the monthly operating reports to the Kansas Department of Transportation was not linked to the proper cell. Effect: The Agency owes $13,715 to the Kansas Department of Revenue for the period January 1, 2023 to June 30, 2023, and $20,781 for the period July 1, 2023 to June 30, 2024. Recommendation: Agency management took immediate action to determine the effect for the entire year, communicated with the auditor, communicated with the Kansas Department of Transportation, and developed the plan to respond to the finding. As recommended by the Kansas Department of Transportation, a check for $13,715 will be written to the Kansas Department of Transportation. The last six‐month amount of $20,781 will be reported on the February, 2024, operating report to reduce the Kansas Department of Transportation reimbursement provided to the Agency for the year ending June 30, 2024. View of Responsible Officials and Planned Corrective Actions: We agree with the finding and have taken the following actions to fully address and correct the discrepancies. 1. Agency management reviewed all twelve months of 2023 billing to determine the total amount to return to the Kansas Department of Transportation. After this review, management determined that the overreporting discrepancies began in January, 2023, and occurred every month through December, 2023. 2. A meeting was held between Agency management and the Kansas Department of Transportation Program Administrator and Program Consultant to discuss the findings and determine a plan of action to correct the discrepancies. The action planned is outlined in the Recommendation section of this finding. 3. Monthly Operating Budget billings for January 2023 through December 2023, were reviewed and the appropriate amounts that should have been billed were determined and compared to the actual amount billed to KDOT. The net result is as identified in the Recommendation section of this finding. 4. Agency management has reviewed the internal processes and enhanced control activities to ensure the mechanic salaries are accurately reported in the monthly operating reports going forward.
Auditors’ Recommendation: Agency management took immediate action to determine the effect for the entire year, communicated with the auditor, communicated with the Kansas Department of Transportation, and developed the plan to respond to the finding. As recommended by the Kansas Department of Transportation, a check for $13,715 will be written to the Kansas Department of Transportation. The last six‐month amount of $20,781 will be reported on the February, 2024, operating report to reduce the Kansas Department of Transportation reimbursement provided to the Agency for the year ending June 30, 2024. Action Taken: We agree with the finding and have taken the following actions to fully address and correct the discrepancies. 1. Agency management reviewed all twelve months of 2023 billing to determine the total amount to return to the Kansas Department of Transportation. After this review, management determined that the overreporting discrepancies began in January, 2023, and occurred every month through December, 2023. 2. A meeting was held between Agency management and the Kansas Department of Transportation Program Administrator and Program Consultant to discuss the findings and determine a plan of action to correct the discrepancies. The action planned is outlined in the Recommendation section of this finding. 3. Monthly Operating Budget billings for January 2023 through December 2023, were reviewed and the appropriate amounts that should have been billed were determined and compared to the actual amount billed to KDOT. The net result is as identified in the Recommendation section of this finding. 4. Agency management has reviewed the internal processes and enhanced control activities to ensure the mechanic salaries are accurately reported in the monthly operating reports going forward.
See Finding 2023‐001 for the details. Effect: The Agency owes $13,715 to the Kansas Department of Revenue for the period January 1, 2023 to June 30, 2023, and $20,781 for the period July 1, 2023 to June 30, 2024. See finding 2023‐001 for more detail. Recommendation: We recommend the Agency implement control activities and monitoring procedures to ensure monthly reports that are submitted to the funding agencies are accurately reflecting allowable grant costs. View of Responsible Officials and Planned Corrective Actions: We agree with the finding and have taken the actions as outlined in finding 2023‐001 to fully address and improve the control process. Specifically, Agency management has reviewed the internal processes and enhanced control activities to ensure the mechanic salaries are accurately reported in the monthly operating reports going forward.
Show full finding ▾Hide full finding ▴Formula Grants for Rural Areas and Tribal Transit Programs Section 5311‐ Operations Program Assistance Listing 20.509 Relating to Last Six Months of June 30, 2023 Contract Relating to First Six Months of June 30, 2024 Contract Criteria: Processes must be designed and implemented to provide reasonable assurance regarding the reliability of reporting for internal and external use as outlined in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) found at 2 CFR Part 200. Condition: See Finding 2023‐001 for the details. Effect: The Agency owes $13,715 to the Kansas Department of Revenue for the period January 1, 2023 to June 30, 2023, and $20,781 for the period July 1, 2023 to June 30, 2024. See finding 2023‐001 for more detail. Recommendation: We recommend the Agency implement control activities and monitoring procedures to ensure monthly reports that are submitted to the funding agencies are accurately reflecting allowable grant costs. View of Responsible Officials and Planned Corrective Actions: We agree with the finding and have taken the actions as outlined in finding 2023‐001 to fully address and improve the control process. Specifically, Agency management has reviewed the internal processes and enhanced control activities to ensure the mechanic salaries are accurately reported in the monthly operating reports going forward.
Auditors’ Recommendation: We recommend the Agency implement control activities and monitoring procedures to ensure monthly reports that are submitted to the funding agencies are accurately reflecting allowable grant costs. Action Taken: We agree with the finding and have taken the actions as outlined in finding 2023‐001 to fully address and improve the control process. Specifically, Agency management has reviewed the internal processes and enhanced control activities to ensure the mechanic salaries are accurately reported in the monthly operating reports going forward.
FAC accepted this audit on June 1, 2023 — management decision was due December 1, 2023.
FAC accepted this audit on May 2, 2022 — management decision was due November 2, 2022.
FAC accepted this audit on June 6, 2021 — management decision was due December 6, 2021.
FAC accepted this audit on April 1, 2020 — management decision was due October 1, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on April 23, 2018 — management decision was due October 23, 2018.
FAC accepted this audit on March 20, 2017 — management decision was due September 20, 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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