EIN: 530204654
UEI: M46DG3TNQ3Z8
Audited by: RSM US 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 January 23, 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 July 23, 2026 (43 days ago).
What is a management decision? →FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
FAC accepted this audit on December 13, 2023 — management decision was due June 13, 2024.
FAC accepted this audit on December 5, 2022 — management decision was due June 5, 2023.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
FAC accepted this audit on March 14, 2021 — management decision was due September 14, 2021.
Finding 2020-002: Completeness of the Schedule of Expenditures of Federal Awards (SEFA) ? Significant Deficiency Federal agency: U.S. Department of Transportation Program: Highway Research and Development Program (Research and Development Cluster) CFDA number: 20.200 See Finding 2020-001.
Show full finding ▾Hide full finding ▴Finding 2020-002: Completeness of the Schedule of Expenditures of Federal Awards (SEFA) ? Significant Deficiency Federal agency: U.S. Department of Transportation Program: Highway Research and Development Program (Research and Development Cluster) CFDA number: 20.200 See Finding 2020-001.
I. Finding 2020-001 and 2020-002: Completeness of the Schedule of Expenditures of Federal Awards (SEFA) ? Significant deficiency Corrective Action Plan: Management concurs with this recommendation. AASHTO will include the RI DOT cooperative agreement on the SEFA in the future. In addition, AASHTO will establish policies and procedures to ensure that any future pass-through awards are recognized as federal funding when appropriate and accurately reported on AASHTO?s SEFA. In addition, AASHTO will improve its controls over preparation of the SEFA to ensure completeness and accuracy prior to finalization. Person responsible for corrective action Strat Cavros Manager of Acquisitions, Contracts and Business Development Implementation of the corrective action plan - Immediately
We identified and reviewed one subrecipient under the major program. AASHTO established policies and procedures over subrecipient monitoring, including agreement execution and risk assessment. However, a formal risk assessment was not retained. Additionally, other elements of the subrecipient monitoring compliance criteria were missing from the subrecipient agreement including the following: ? CFDA Title and number ? Indirect cost rate for the federal award ? Valid DUNS number AASHTO also failed to request or obtaining audited financial reports from the subrecipient for the year ended June 30, 2020. Cause: Lack of controls around monitoring oversight of subrecipients of federal awards. Effect: AASHTO?s subrecipients are not being monitored to their respective level of risk as called for by 2 CFR 200. Questioned costs: None Repeat finding: No Recommendation: We recommend that AASHTO establish a risk assessment policy with a designated individual(s) responsible for effective implementation as well as an enhanced approval process over subrecipient agreements, monitoring plan, and maintain documentation of the awarding agency?s approval of grantees. Views of responsible officials: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-003: Subrecipient Monitoring ? Significant Deficiency/Compliance and Other Matters Federal agency: U.S. Department of Transportation Program: Highway Research and Development Program (Research and Development Cluster) CFDA number: 20.200 Criteria: Prime recipients of U.S. government (USG) funds are responsible for managing and monitoring each project, program, sub award, function or activity supported by the award (2 CFR 200.328, monitoring and reporting program performance). 2 CFR 200.331 requires that prime recipients evaluate subrecipients? risk of noncompliance with federal statutes, regulations and terms and the conditions of the sub award and to provide monitoring based on this evaluation. 2 CFR 200.500-521 requires organizations that provide sub grants and USG funds to other entities to provide assurance that each subrecipient administers the federally funded subawards in compliance with federal requirements. 2 CFR 200.331 states that the monitoring of the subrecipients must include verifying that every subrecipient is audited as required by Subpart F. Condition: We identified and reviewed one subrecipient under the major program. AASHTO established policies and procedures over subrecipient monitoring, including agreement execution and risk assessment. However, a formal risk assessment was not retained. Additionally, other elements of the subrecipient monitoring compliance criteria were missing from the subrecipient agreement including the following: ? CFDA Title and number ? Indirect cost rate for the federal award ? Valid DUNS number AASHTO also failed to request or obtaining audited financial reports from the subrecipient for the year ended June 30, 2020. Cause: Lack of controls around monitoring oversight of subrecipients of federal awards. Effect: AASHTO?s subrecipients are not being monitored to their respective level of risk as called for by 2 CFR 200. Questioned costs: None Repeat finding: No Recommendation: We recommend that AASHTO establish a risk assessment policy with a designated individual(s) responsible for effective implementation as well as an enhanced approval process over subrecipient agreements, monitoring plan, and maintain documentation of the awarding agency?s approval of grantees. Views of responsible officials: See corrective action plan.
II. Finding 2020-003: Subrecipient Monitoring ? Significant Deficiency/Compliance and Other Matters Corrective Action Plan: Management concurs with this recommendation. AASHTO will establish a subrecipient monitoring policy that incorporates all compliance requirements of 2 CFR 200, including the following: ? Determination of whether a subrecipient or contractor relationship exists ? Communication of key program requirements to the subrecipient, including all language required to be incorporated into subawards ? Requirements for assessing a subrecipient?s risk of non-compliance2 P a g e ? On-going monitoring of subrecipients, including the review of Single Audit reports and follow up on program specific findings In addition, AASHTO will ensure that all staff involved in the grants management function receive training to ensure compliance with the new policy. Person responsible for corrective action Strat Cavros Manager of Acquisitions, Contracts and Business Development Implementation of the corrective action plan - Immediately
FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
FAC accepted this audit on February 14, 2019 — management decision was due August 14, 2019.
FAC accepted this audit on December 11, 2017 — management decision was due June 11, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on March 13, 2017 — management decision was due September 13, 2017.
GSA_MIGRATION
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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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