EIN: 900789415
UEI: VEW5Q4BJCNB7
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 1, 2024. 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 April 1, 2025 (513 days ago).
What is a management decision? →As a result of our testing over reporting, we identified 1 instance out of 3 sampled in which the report was filed ten (10) days after the due date. Cause: The Agency’s policies and procedures did not ensure that timely reporting was completed. Effect: The lack of performance of timely reporting could result in the risk of noncompliance with the program. Questioned Costs: None reported. Context/Sampling: A sample of two (2) quarterly reports and one (1) indirect cost plan was selected out of four (4) quarterly reports and one (1) indirect cost plan. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that the Agency strengthen its current policies and procedures with regards to timeliness of reports. Views of Responsible Officials: Management agrees with the finding. Delay in Caltrans approving the first quarter request for reimbursement and progress reports until January 24, 2023, as well as additional staff time needed to prepare the narrative information, resulted in the submittal of the second quarter reports nine days after the due date of January 30, 2023. Caltrans District 2 staff were notified early that there would be a delay in the reporting and indicated this was acceptable. This is an extraordinary occurrence, as it is SRTA’s common practice to submit all required reports before the deadline.
Show full finding ▾Hide full finding ▴Program: Metropolitan Planning & Research Federal Financial Assistance Listing No.: 20.505 Federal Agency: U.S. Department of Transportation Passed-through: California Department of Transportation Award Number and Year: 74A0821 (2015) Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance, Instance of Noncompliance Criteria: Per the grant agreement 74A0821 between Shasta Regional Transportation Agency and the State of California Department of Transportation, Division of Transportation Planning, dated January 1, 2015, Article I – Program Administration, Section 2. Quarterly Progress Reports, the Agency is required to submit quarterly progress reports no later than thirty (30) calendar days after the close of each quarter. Condition: As a result of our testing over reporting, we identified 1 instance out of 3 sampled in which the report was filed ten (10) days after the due date. Cause: The Agency’s policies and procedures did not ensure that timely reporting was completed. Effect: The lack of performance of timely reporting could result in the risk of noncompliance with the program. Questioned Costs: None reported. Context/Sampling: A sample of two (2) quarterly reports and one (1) indirect cost plan was selected out of four (4) quarterly reports and one (1) indirect cost plan. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that the Agency strengthen its current policies and procedures with regards to timeliness of reports. Views of Responsible Officials: Management agrees with the finding. Delay in Caltrans approving the first quarter request for reimbursement and progress reports until January 24, 2023, as well as additional staff time needed to prepare the narrative information, resulted in the submittal of the second quarter reports nine days after the due date of January 30, 2023. Caltrans District 2 staff were notified early that there would be a delay in the reporting and indicated this was acceptable. This is an extraordinary occurrence, as it is SRTA’s common practice to submit all required reports before the deadline.
Federal Agency: U.S. Department of Transportation Program/Cluster: Metropolitan Planning and Research Federal Assistance Listing Number: 20.505 Pass‐through: California Department of Transportation Award No. and Year: 74A0821, 2022/2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency over Compliance, Instance of Noncompliance Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Delay in Caltrans approving the first quarter request for reimbursement and progress reports until January 24, 2023, as well as additional staff time needed to prepare the narrative information, resulted in the submittal of the second quarter reports nine days after the due date of January 30, 2023. Caltrans District 2 staff were notified early that there would be a delay in the reporting and indicated this was acceptable. This is an extraordinary occurrence, as it is SRTA’s common practice to submit all required reports before the deadline. Corrective Action Plan: The Agency will send a memorandum to all staff to ensure timely reporting of required quarterly reports in accordance with the agency’s established policies and procedures and compliance with the Master Fund Transfer Agreement that is active at the time of submittal. The Agency will also create reminders on the shared agency calendar that will be set to automatically alert the executive director, CFO, OWP manager, and relevant staff, of the deadline to submit the quarterly narratives to further eliminate the risk of late reporting. Responsible Individual(s): Sean Tiedgen, Executive Director and Jessica Carlson, Chief Fiscal Officer Anticipated Completion Date: June 30, 2024
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
Program: Metropolitan Planning and Research CFDA No.: 20.505 Federal Agency: U.S. Department of Transportation Passed-through: California Department of Transportation Award Year: 2020-2021 Compliance Requirement: Cash Management Type of Finding: Noncompliance Grant Award Number: 74A0821 Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.302(b)(6) and (7) requires that all non-Federal entities to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payment). Condition Found: The Agency has not established written procedures to implement the cash management requirements of 2 CFR section 200.305. Context: The condition noted above was identified during our procedures related to cash management for the program which is subject to the Uniform Guidance. Effect: The Agency has not complied with the specific requirements for written procedures over cash management as described in the Uniform Guidance. Questioned Costs: No questioned costs were identified as a result of our procedures. Cause: The Agency?s procedures did not ensure the required written procedures were developed and implemented in accordance with the Uniform Guidance. Recommendation: We recommend that the Agency review its policies and formalize written procedures related to cash management requirements with 2 CFR section 200.305. Views of Responsible Officials: See separate corrective action plan.
Show full finding ▾Hide full finding ▴Program: Metropolitan Planning and Research CFDA No.: 20.505 Federal Agency: U.S. Department of Transportation Passed-through: California Department of Transportation Award Year: 2020-2021 Compliance Requirement: Cash Management Type of Finding: Noncompliance Grant Award Number: 74A0821 Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.302(b)(6) and (7) requires that all non-Federal entities to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payment). Condition Found: The Agency has not established written procedures to implement the cash management requirements of 2 CFR section 200.305. Context: The condition noted above was identified during our procedures related to cash management for the program which is subject to the Uniform Guidance. Effect: The Agency has not complied with the specific requirements for written procedures over cash management as described in the Uniform Guidance. Questioned Costs: No questioned costs were identified as a result of our procedures. Cause: The Agency?s procedures did not ensure the required written procedures were developed and implemented in accordance with the Uniform Guidance. Recommendation: We recommend that the Agency review its policies and formalize written procedures related to cash management requirements with 2 CFR section 200.305. Views of Responsible Officials: See separate corrective action plan.
Finding 2021-003 Federal Agency Name: U.S. Department of Transportation Program Name: Metropolitan Planning and Research CFDA #: 20.205 Finding Summary: The Agency (Shasta Regional Transportation Agency) did not have a cash management policy pursuant to the requirements of the Uniform Guidance Responsible Individuals: Jessica Carlson, Chief Fiscal Officer; Sean Tiedgen, Executive Director Corrective Action Plan: Management was not aware that this was an issue because Section 1(D) of the Master Fund Transfer Agreement (MFTA) between the Shasta Regional Transportation Agency (SRTA) and Caltrans states that ?No State and/or Federal funds administered under this MFTA will be dispersed on the advance basis defined in 49 CFR Part 18.21.? As such, SRTA assumed no advances in general would be made as nearly all SRTA?s funds are handled between Caltrans and SRTA in accordance with the MFTA. This is due to the unique position that Caltrans has been given to manage many funding programs on behalf of, and in coordination with, the Federal Highway Administration (FHWA) and Federal Transit Administration (FTA) for California. However, SRTA also recognizes the following: 1. Recent federal and state funding programs and policies applicable to metropolitan planning organizations are broadening to other agencies that are not subject to the MFTA between Caltrans and SRTA, and that they may have their own policies or requirements in place, that may allow advances. 2. The Agency should have, at minimum, a basic policy in place to adhere to the requirements of Uniform Guidance 200.305 in anticipation of potential funds the agency may receive not subject to the MFTA between Caltrans and SRTA. The Agency plans to revise policies and procedures to conform to the requirements of Uniform Guidance 200.305, by the end of the 2022 calendar year. Anticipated Completion Date: December 31, 2022
FAC accepted this audit on March 4, 2019 — management decision was due September 4, 2019.
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2017-001
FAC accepted this audit on January 4, 2018 — management decision was due July 4, 2018.
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FAC accepted this audit on February 1, 2017 — management decision was due August 1, 2017.
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