EIN: 920170748
UEI: CS55BHHE4D74
Audited by: BDO USA, P.C.
Oversight agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 12, 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 November 12, 2025 (290 days ago).
What is a management decision? →Finding 2023-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Transportation ALN 20.509 Program Formula Grants for Rural Areas and Tribal Transit Program Award Number 2508-20-0202 & 2508-21-0301 Award Year 2020 and 2021 Criteria or specific requirement Per 2 CFR Chapter I and Chapter II part 200 section 200.512 states that “(1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The Form SF-SAC for the fiscal year ended June 30, 2023 was not filed on time. Cause The audit was not completed in time to file the form. Effect or Potential Effect The Organization was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end or within 30 days of the report date. The form for the fiscal year ended June 30, 2023 was filed late. Identification as a repeat finding Yes. This finding was reported as Finding 2022-002 in the prior audit. Recommendation We recommend CARTS implement internal control procedures to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.
Show full finding ▾Hide full finding ▴Finding 2023-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Transportation ALN 20.509 Program Formula Grants for Rural Areas and Tribal Transit Program Award Number 2508-20-0202 & 2508-21-0301 Award Year 2020 and 2021 Criteria or specific requirement Per 2 CFR Chapter I and Chapter II part 200 section 200.512 states that “(1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The Form SF-SAC for the fiscal year ended June 30, 2023 was not filed on time. Cause The audit was not completed in time to file the form. Effect or Potential Effect The Organization was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end or within 30 days of the report date. The form for the fiscal year ended June 30, 2023 was filed late. Identification as a repeat finding Yes. This finding was reported as Finding 2022-002 in the prior audit. Recommendation We recommend CARTS implement internal control procedures to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.
Finding 2023-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan To prevent recurrence of the late filing of financial reports, staff will work to prepare year end reconciliations for major programs, state and federal schedules of expenditures to determine single audit status, and file corresponding reports in a timely manner. Expected Completion Date June 30, 2025
2022-002
FAC accepted this audit on May 12, 2025 — management decision was due November 12, 2025.
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Transportation ALN 20.509 Program Formula Grants for Rural Areas and Tribal Transit Program Award Number 2508-20-0202, 2508-21-0101 and 2508-21-02021 Award Year 2020 and 2021 Criteria or specific requirement Per 2 CFR Chapter I and Chapter II part 200 section 200.512 states that “(1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The Form SF-SAC for the fiscal year ended June 30, 2022 was not filed on time. Cause The audit was not completed in time to file the form. Effect or Potential Effect The Organization was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end or within 30 days of the report date. The form for the fiscal year ended June 30, 2022 was filed late. Identification as a repeat finding Yes. This finding was reported as Finding 2021-002 in the prior audit. Recommendation We recommend CARTS implement internal control procedures to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.
Show full finding ▾Hide full finding ▴Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Transportation ALN 20.509 Program Formula Grants for Rural Areas and Tribal Transit Program Award Number 2508-20-0202, 2508-21-0101 and 2508-21-02021 Award Year 2020 and 2021 Criteria or specific requirement Per 2 CFR Chapter I and Chapter II part 200 section 200.512 states that “(1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The Form SF-SAC for the fiscal year ended June 30, 2022 was not filed on time. Cause The audit was not completed in time to file the form. Effect or Potential Effect The Organization was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end or within 30 days of the report date. The form for the fiscal year ended June 30, 2022 was filed late. Identification as a repeat finding Yes. This finding was reported as Finding 2021-002 in the prior audit. Recommendation We recommend CARTS implement internal control procedures to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan To prevent recurrence of the late filing of financial reports, staff will work to prepare year end reconciliations for major programs, state and federal schedules of expenditures to determine single audit status, and file corresponding reports in a timely manner. Expected Completion Date June 30, 2025
2021-002
FAC accepted this audit on September 5, 2023 — management decision was due March 5, 2024.
Finding 2021-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Transportation ALN 20.509 Program Formula Grants for Rural Areas and Tribal Transit Program Award Number 2508-20-0201 and 2508-21-0201 Award Year 2020 and 2021 Criteria or specific requirement Personnel 2 CFR Chapter I and Chapter II part 200 section 200.512 states that ?(1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The Form SF-SAC for the fiscal year ended June 30, 2021 was not filed on time. Cause The audit was not completed in time to file the form. Effect or Potential Effect The Organization was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end or within 340 days of the report date. The form for the fiscal year ended June 30, 2021 was filed late. Identification as a repeat finding No Recommendation We recommend CARTS implement internal control procedures to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.
Show full finding ▾Hide full finding ▴Finding 2021-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Transportation ALN 20.509 Program Formula Grants for Rural Areas and Tribal Transit Program Award Number 2508-20-0201 and 2508-21-0201 Award Year 2020 and 2021 Criteria or specific requirement Personnel 2 CFR Chapter I and Chapter II part 200 section 200.512 states that ?(1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The Form SF-SAC for the fiscal year ended June 30, 2021 was not filed on time. Cause The audit was not completed in time to file the form. Effect or Potential Effect The Organization was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end or within 340 days of the report date. The form for the fiscal year ended June 30, 2021 was filed late. Identification as a repeat finding No Recommendation We recommend CARTS implement internal control procedures to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.
Finding 2021-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan To prevent recurrence of the late filing of financial reports, staff will work to prepare year end reconciliations for major programs, state and federal schedules of expenditures to determine single audit status, and file corresponding reports in a timely manner. Expected Completion Date August 30, 2023
Finding 2021-003 Significant Deficiency in Internal Control Over Compliance ? Cash Management Identification of the federal program Agency Department of Transportation ALN 20.509 Program Formula Grants for Rural Areas and Tribal Transit Program Award Number 2508-20-0201 and 2508-21-0201 Award Year 2020 and 2021 Criteria or specific requirement In accordance with 2 CFR 200, CARTS must establish internal controls to ensure that compliance requirements applicable to the program are followed in accordance with Uniform Guidance. This requires CARTS to have policies in place to ensure cash management requirements are met. Condition CARTS did not have appropriate controls in place to ensure cash management reports were being reviewed prior to submission. Cause CARTS has a small office and did not design adequate internal controls over the review of the cash management reports. Effect or Potential Effect Lack of proper internal controls over the review process of cash management reports could result in an inaccurate reporting of expenses to the granting agency. Questioned costs None Context In our test work over cash management requirements, we noted no controls in place to ensure cash management reports were reviewed prior to submission in 3 out of 3 samples tested. Identification as a repeat finding No Recommendation We recommend CARTS implement internal control procedures to ensure that a knowledgeable person other than the preparer review and check for accuracy of the cash management reports prior to submission to the granting agency. Views of Responsible Officials Management agrees with this finding. See the corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-003 Significant Deficiency in Internal Control Over Compliance ? Cash Management Identification of the federal program Agency Department of Transportation ALN 20.509 Program Formula Grants for Rural Areas and Tribal Transit Program Award Number 2508-20-0201 and 2508-21-0201 Award Year 2020 and 2021 Criteria or specific requirement In accordance with 2 CFR 200, CARTS must establish internal controls to ensure that compliance requirements applicable to the program are followed in accordance with Uniform Guidance. This requires CARTS to have policies in place to ensure cash management requirements are met. Condition CARTS did not have appropriate controls in place to ensure cash management reports were being reviewed prior to submission. Cause CARTS has a small office and did not design adequate internal controls over the review of the cash management reports. Effect or Potential Effect Lack of proper internal controls over the review process of cash management reports could result in an inaccurate reporting of expenses to the granting agency. Questioned costs None Context In our test work over cash management requirements, we noted no controls in place to ensure cash management reports were reviewed prior to submission in 3 out of 3 samples tested. Identification as a repeat finding No Recommendation We recommend CARTS implement internal control procedures to ensure that a knowledgeable person other than the preparer review and check for accuracy of the cash management reports prior to submission to the granting agency. Views of Responsible Officials Management agrees with this finding. See the corrective action plan.
Finding 2021-003 Significant Deficiency in Internal Control Over Compliance ? Cash Management Corrective Action Plan To prevent inaccurate reporting of expenses, a knowledgeable person other than the preparer will review and check for accuracy on the reporting. Expected Completion Date August 30, 2023
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
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