EIN: 621527267
UEI: R1KWR4DFYLR3
Audited by: Crosslin, PLLC
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 December 22, 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 June 22, 2026 (73 days ago).
What is a management decision? →FAC accepted this audit on November 27, 2024 — management decision was due May 27, 2025.
FAC accepted this audit on November 27, 2023 — management decision was due May 27, 2024.
FAC accepted this audit on December 26, 2022 — management decision was due June 26, 2023.
FAC accepted this audit on December 19, 2021 — management decision was due June 19, 2022.
2021-001 TN-2017-038-00 Grant - Positive Train Control for Music City Star Commuter Rail CFDA No. 20.500 - Federal Transit Cluster Program U.S. Department of Transportation Criteria The Authority is required to comply with the Cost Principles for Department of Transportation federal awards as outlined in 2 CFR 220. These principles describe selected cost items,allowable and unallowable costs, and standard methodologies for calculating indirect costs rates. Condition and Context The Authority charged fare collection equipment toward the grant. Fare collection equipment is not an allowable cost. Questioned Cost $151,448 Cause The Authority did not file an amendment to change the scope of the grant. Effect The Authority is not in compliance with Federal Cost Principles applicable to the Positive Train Control for Music City Star Commuter Rail grant, under the Federal Transit Cluster program.
Show full finding ▾Hide full finding ▴2021-001 TN-2017-038-00 Grant - Positive Train Control for Music City Star Commuter Rail CFDA No. 20.500 - Federal Transit Cluster Program U.S. Department of Transportation Criteria The Authority is required to comply with the Cost Principles for Department of Transportation federal awards as outlined in 2 CFR 220. These principles describe selected cost items,allowable and unallowable costs, and standard methodologies for calculating indirect costs rates. Condition and Context The Authority charged fare collection equipment toward the grant. Fare collection equipment is not an allowable cost. Questioned Cost $151,448 Cause The Authority did not file an amendment to change the scope of the grant. Effect The Authority is not in compliance with Federal Cost Principles applicable to the Positive Train Control for Music City Star Commuter Rail grant, under the Federal Transit Cluster program.
Management agrees that the costs identified in the finding are not related to Positive Train Control (?PTC?) and that Grant TN-2017-038-00 was initially awarded for PTC implementation. When the Federal Railroad Administration granted RTA a main line track exception for implementation of PTC as outlined in 49 ?CFR 236.1019(c)(2)(ii), RTA notified the Federal Transit Administration (?FTA?) that the funds awarded would not be needed to implement PTC and identified how the funds would be utilized under other projects in the Transportation Improvement Program. RTA staff has communicated regularly to FTA through its quarterly meetings and milestone progress reports of its intent to amend the grant as to the specific costs assigned to the award. The costs that have been identified in this finding do fall under other existing scopes in the grant award. Specifically, there is a scope in the award for signal and communication equipment. The costs assigned to the award were for communication equipment that will help facilitate the fare collection system currently being implemented for rail service. Consequently, RTA is currently in the process of submitting an award amendment for TN-2017-038-00 to FTA and anticipates approval in the near future.
FAC accepted this audit on November 11, 2020 — management decision was due May 11, 2021.
FAC accepted this audit on November 11, 2019 — management decision was due May 11, 2020.
FAC accepted this audit on January 27, 2019 — management decision was due July 27, 2019.
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
FAC accepted this audit on February 2, 2017 — management decision was due August 2, 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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