EIN: 620976958
UEI: TS7EBVDTKXQ6
Audited by: Mauldin & Jenkins
Oversight agency: 20 [Department of Transportation]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 14, 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 October 14, 2025 (335 days ago).
What is a management decision? →FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on March 14, 2023 — management decision was due September 14, 2023.
The Authority did not have controls in place to document the proper review of one covered transaction for proper suspension and debarment prior to entering into the transaction. Cause: Management did not maintain documentation as required through 2 CFR section 180 to support the transaction was not entered into with a suspended or debarred third party. Effects: Failure to properly maintain documentation of the transaction does not allow for the verification that the test occurred prior to entering into the transaction. If the Authority were to enter into a transaction with an suspended or debarred party, the whole transaction could be disallowed and not be eligible for federal funding. Questioned Costs: Based on testing, the particular entity was noted to not be included in the listing maintained at SAM.gov and therefore, there are no questioned costs. Context: This was the only instance noted in testing and appears to be an isolated instance. Recommendation: We recommend the Authority ensure all covered transactions are properly reviewed for proper suspension and debarment compliance prior to entering into the transaction. There are three optional ways to accomplish this requirement, which are (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Views of Responsible Officials: We will ensure all covered transactions are properly reviewed and documentation maintained in the procurement files, prior to entering into future agreements.
Show full finding ▾Hide full finding ▴Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Authority did not have controls in place to document the proper review of one covered transaction for proper suspension and debarment prior to entering into the transaction. Cause: Management did not maintain documentation as required through 2 CFR section 180 to support the transaction was not entered into with a suspended or debarred third party. Effects: Failure to properly maintain documentation of the transaction does not allow for the verification that the test occurred prior to entering into the transaction. If the Authority were to enter into a transaction with an suspended or debarred party, the whole transaction could be disallowed and not be eligible for federal funding. Questioned Costs: Based on testing, the particular entity was noted to not be included in the listing maintained at SAM.gov and therefore, there are no questioned costs. Context: This was the only instance noted in testing and appears to be an isolated instance. Recommendation: We recommend the Authority ensure all covered transactions are properly reviewed for proper suspension and debarment compliance prior to entering into the transaction. There are three optional ways to accomplish this requirement, which are (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Views of Responsible Officials: We will ensure all covered transactions are properly reviewed and documentation maintained in the procurement files, prior to entering into future agreements.
We will ensure all covered transactions are properly reviewed and documentation maintained in the procurement files, prior to entering into future agreements.
FAC accepted this audit on January 18, 2022 — management decision was due July 18, 2022.
FAC accepted this audit on November 30, 2020 — management decision was due May 30, 2021.
FAC accepted this audit on February 2, 2020 — management decision was due August 2, 2020.
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
FAC accepted this audit on December 7, 2017 — management decision was due June 7, 2018.
FAC accepted this audit on January 4, 2017 — management decision was due July 4, 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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