EIN: 730408093
UEI: XMSNZLSS98A8
Audited by: C.J. Runyon P.C.
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 12, 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 12, 2026 (54 days ago).
What is a management decision? →FAC accepted this audit on November 8, 2024 — management decision was due May 8, 2025.
FAC accepted this audit on March 7, 2023 — management decision was due September 7, 2023.
FAC accepted this audit on May 31, 2022 — management decision was due December 1, 2022.
Claims to the Oklahoma Department of Transportation for reimbursable transit service expenses for the Cares Act grant did not allocate any costs to other grants or third party contracts thereby resulting in 100% profit from these activities. Effect: Grant required all profits generated by any transit activity be applied towards allowable costs prior to computing the 100% federal share reimbursement. Program manager did not allocate any costs nor recognize any profits which results in Cares Act being over billed $497,841. Cause: Executive Director, senior accountant (financial director) nor program manager revised internal allowable costs control guidelines to correspond to written grant agreement. Criteria: Internal allowable cost control guidelines should be revised whenever new grants are awarded. Recommendation: Allowable cost control guidelines will be revised. The general ledger has been corrected and reviewed by management prior to issuance of audit. Oklahoma Department of Transportation program manager is aware of the situation and is working with us to correct. Corrective Action: Program staff, Executive Director, and Finance Director will revise guidelines pursuant to written grant agreements. Program managers will adhere to specified instructions named in grant agreements. The general ledger will be reconciled monthly. Department of Transportation program manager is working with us to correct the situation. Contact Person Name: Michelle Emmerson Completion Date: October 2021
Show full finding ▾Hide full finding ▴2021- Corrective Action Plan 2021-2 Federal Award Findings and Response 2021-2 Allowable Costs Condition: Claims to the Oklahoma Department of Transportation for reimbursable transit service expenses for the Cares Act grant did not allocate any costs to other grants or third party contracts thereby resulting in 100% profit from these activities. Effect: Grant required all profits generated by any transit activity be applied towards allowable costs prior to computing the 100% federal share reimbursement. Program manager did not allocate any costs nor recognize any profits which results in Cares Act being over billed $497,841. Cause: Executive Director, senior accountant (financial director) nor program manager revised internal allowable costs control guidelines to correspond to written grant agreement. Criteria: Internal allowable cost control guidelines should be revised whenever new grants are awarded. Recommendation: Allowable cost control guidelines will be revised. The general ledger has been corrected and reviewed by management prior to issuance of audit. Oklahoma Department of Transportation program manager is aware of the situation and is working with us to correct. Corrective Action: Program staff, Executive Director, and Finance Director will revise guidelines pursuant to written grant agreements. Program managers will adhere to specified instructions named in grant agreements. The general ledger will be reconciled monthly. Department of Transportation program manager is working with us to correct the situation. Contact Person Name: Michelle Emmerson Completion Date: October 2021
2021- Corrective Action Plan 2021-2 Federal Award Findings and Response 2021-2 Allowable Costs Condition: Claims to the Oklahoma Department of Transportation for reimbursable transit service expenses for the Cares Act grant did not allocate any costs to other grants or third party contracts thereby resulting in 100% profit from these activities. Effect: Grant required all profits generated by any transit activity be applied towards allowable costs prior to computing the 100% federal share reimbursement. Program manager did not allocate any costs nor recognize any profits which results in Cares Act being over billed $497,841. Cause: Executive Director, senior accountant (financial director) nor program manager revised internal allowable costs control guidelines to correspond to written grant agreement. Criteria: Internal allowable cost control guidelines should be revised whenever new grants are awarded. Recommendation: Allowable cost control guidelines will be revised. The general ledger has been corrected and reviewed by management prior to issuance of audit. Oklahoma Department of Transportation program manager is aware of the situation and is working with us to correct. Corrective Action: Program staff, Executive Director, and Finance Director will revise guidelines pursuant to written grant agreements. Program managers will adhere to specified instructions named in grant agreements. The general ledger will be reconciled monthly. Department of Transportation program manager is working with us to correct the situation. Contact Person Name: Michelle Emmerson Completion Date: October 2021
2020-002
Cash advances drawn down from the Economic Development Administration were in excess of cash requirements. Effect: Cash advances in excess of expenditures was $142,746 Cause: Cash advances were based on budgeted expenditures and not timely reconciled to actual expenditures. Criteria: Cash advances should be requested as close as administratively possible to expenditures. Recommendation: Timely reconciliation of cash advances to related expenditures. Corrective Action: Cash advances will be reconciled monthly to related expenditures and the excess cash advances will be disbursed on allowable expenditures. The general ledger has been corrected and reviewed by management prior to issuance of audit. Contact Person Name: Michelle Emmerson Completion Date: October 2021
Show full finding ▾Hide full finding ▴2021- Corrective Action Plan 2021-3 Federal Award Findings and Response 2021-3 Cash Management Condition: Cash advances drawn down from the Economic Development Administration were in excess of cash requirements. Effect: Cash advances in excess of expenditures was $142,746 Cause: Cash advances were based on budgeted expenditures and not timely reconciled to actual expenditures. Criteria: Cash advances should be requested as close as administratively possible to expenditures. Recommendation: Timely reconciliation of cash advances to related expenditures. Corrective Action: Cash advances will be reconciled monthly to related expenditures and the excess cash advances will be disbursed on allowable expenditures. The general ledger has been corrected and reviewed by management prior to issuance of audit. Contact Person Name: Michelle Emmerson Completion Date: October 2021
2021- Corrective Action Plan 2021-3 Federal Award Findings and Response 2021-3 Cash Management Condition: Cash advances drawn down from the Economic Development Administration were in excess of cash requirements. Effect: Cash advances in excess of expenditures was $142,746 Cause: Cash advances were based on budgeted expenditures and not timely reconciled to actual expenditures. Criteria: Cash advances should be requested as close as administratively possible to expenditures. Recommendation: Timely reconciliation of cash advances to related expenditures. Corrective Action: Cash advances will be reconciled monthly to related expenditures and the excess cash advances will be disbursed on allowable expenditures. The general ledger has been corrected and reviewed by management prior to issuance of audit. Contact Person Name: Michelle Emmerson Completion Date: October 2021
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
Claims to the Oklahoma Department of Transportation for reimbursable transit service expenses for the Cares Act grant did not allocate ant costs to other grants or third party contracts thereby resulting in 100% profit from these activities. Effect: Grant required all profits generated by any transit activity be applied towards allowable costs prior to computing the 100% federal share reimbursement. Program manager did not allocate any costs nor recognize any profits which results in Cares Act being over billed $119,126. Cause: Executive Director, senior accountant (financial director) nor program manager revised internal allowable costs control guidelines to correspond to written grant agreement. Criteria: Internal allowable cost control guidelines should be revised whenever new grants are awarded. Recommendation: Allowable cost control guidelines will be revised. The general ledger has been corrected and reviewed by management prior to issuance of audit. Oklahoma Department of Transportation program manager is aware of the situation and is working with us to correct. Corrective Action: Program staff, Executive Director, and Finance Director will revise guidelines pursuant to written grant agreements. Program managers will adhere to specified instructions named in grant agreements. The general ledger will be reconciled monthly. Department of Transportation program manager is working with us to correct the situation. Contact Person Name: Michelle Emmerson Completion Date: October 2021
Show full finding ▾Hide full finding ▴2020- Corrective Action Plan 2020-2 Federal Award Findings and Response 2020-2 Allowable Costs Condition: Claims to the Oklahoma Department of Transportation for reimbursable transit service expenses for the Cares Act grant did not allocate ant costs to other grants or third party contracts thereby resulting in 100% profit from these activities. Effect: Grant required all profits generated by any transit activity be applied towards allowable costs prior to computing the 100% federal share reimbursement. Program manager did not allocate any costs nor recognize any profits which results in Cares Act being over billed $119,126. Cause: Executive Director, senior accountant (financial director) nor program manager revised internal allowable costs control guidelines to correspond to written grant agreement. Criteria: Internal allowable cost control guidelines should be revised whenever new grants are awarded. Recommendation: Allowable cost control guidelines will be revised. The general ledger has been corrected and reviewed by management prior to issuance of audit. Oklahoma Department of Transportation program manager is aware of the situation and is working with us to correct. Corrective Action: Program staff, Executive Director, and Finance Director will revise guidelines pursuant to written grant agreements. Program managers will adhere to specified instructions named in grant agreements. The general ledger will be reconciled monthly. Department of Transportation program manager is working with us to correct the situation. Contact Person Name: Michelle Emmerson Completion Date: October 2021
2020- Corrective Action Plan 2020-2 Federal Award Findings and Response 2020-2 Allowable Costs Condition: Claims to the Oklahoma Department of Transportation for reimbursable transit service expenses for the Cares Act grant did not allocate ant costs to other grants or third party contracts thereby resulting in 100% profit from these activities. Effect: Grant required all profits generated by any transit activity be applied towards allowable costs prior to computing the 100% federal share reimbursement. Program manager did not allocate any costs nor recognize any profits which results in Cares Act being over billed $119,126. Cause: Executive Director, senior accountant (financial director) nor program manager revised internal allowable costs control guidelines to correspond to written grant agreement. Criteria: Internal allowable cost control guidelines should be revised whenever new grants are awarded. Recommendation: Allowable cost control guidelines will be revised. The general ledger has been corrected and reviewed by management prior to issuance of audit. Oklahoma Department of Transportation program manager is aware of the situation and is working with us to correct. Corrective Action: Program staff, Executive Director, and Finance Director will revise guidelines pursuant to written grant agreements. Program managers will adhere to specified instructions named in grant agreements. The general ledger will be reconciled monthly. Department of Transportation program manager is working with us to correct the situation. Contact Person Name: Michelle Emmerson Completion Date: October 2021
FAC accepted this audit on June 29, 2020 — management decision was due December 29, 2020.
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