EIN: 930586982
UEI: U5LFCFM1A8J5
Audited by: Eide Bailly LLP
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 March 10, 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 September 10, 2026 (1 day from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on March 11, 2024 — management decision was due September 11, 2024.
FAC accepted this audit on January 31, 2023 — management decision was due July 31, 2023.
FAC accepted this audit on March 3, 2022 — management decision was due September 3, 2022.
FAC accepted this audit on January 24, 2021 — management decision was due July 24, 2021.
FAC accepted this audit on February 26, 2020 — management decision was due August 26, 2020.
During our testing of a random sample of 25 transactions for the Federal Transit Cluster, we noted management was unable to provide the correct rates, specifically the fringe rate, to utilize in our recalculation of the amount being charged to the Federal award. Context: Using the complete population of 4,927 payroll disbursements charged to the Federal Transit Cluster, we tested a sample of 25 payroll disbursements to recalculate the amount of payroll charged to the Federal award. We obtained each of the selected employee?s time card, approved pay rate, and the last-approved burden rate in order to perform this calculation. Effect: Of the 25 transactions randomly selected, our recalculations indicated that 21 transactions under- charged the Federal award and 4 transactions over-charged to the Federal award. Questioned costs: None. Cause: The District did not have adequate controls in place to verify amounts charged to the Federal award. It was noted that pay rates can change frequently due to the District?s workforce and a control is needed to verify the payroll charges being allocated to the Federal award which are not calculated in the District?s system agree with the payroll being recorded in the District?s system. Regarding the burden rate specifically, the District?s system does not maintain a history documenting when changes are made. Recommendation: We recommend a control be implemented to independently verify that payroll amounts charged to the Federal award are in agreement with the amounts supported by the District?s general ledger. Additionally, we recommend a control be implemented to document the approval of the burden rate as evidence that it has been updated in the general ledger correctly.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: In accordance with Uniform Guidance Part 200.405, a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to the Federal award or cost objective in accordance with relative benefits received. Condition: During our testing of a random sample of 25 transactions for the Federal Transit Cluster, we noted management was unable to provide the correct rates, specifically the fringe rate, to utilize in our recalculation of the amount being charged to the Federal award. Context: Using the complete population of 4,927 payroll disbursements charged to the Federal Transit Cluster, we tested a sample of 25 payroll disbursements to recalculate the amount of payroll charged to the Federal award. We obtained each of the selected employee?s time card, approved pay rate, and the last-approved burden rate in order to perform this calculation. Effect: Of the 25 transactions randomly selected, our recalculations indicated that 21 transactions under- charged the Federal award and 4 transactions over-charged to the Federal award. Questioned costs: None. Cause: The District did not have adequate controls in place to verify amounts charged to the Federal award. It was noted that pay rates can change frequently due to the District?s workforce and a control is needed to verify the payroll charges being allocated to the Federal award which are not calculated in the District?s system agree with the payroll being recorded in the District?s system. Regarding the burden rate specifically, the District?s system does not maintain a history documenting when changes are made. Recommendation: We recommend a control be implemented to independently verify that payroll amounts charged to the Federal award are in agreement with the amounts supported by the District?s general ledger. Additionally, we recommend a control be implemented to document the approval of the burden rate as evidence that it has been updated in the general ledger correctly.
Effective February 1, 2020 the following will be the new process: (1) The fringe rate calculation will be reviewed annually by Finance to see if any changes are needed. (2) Any changes to the fringe rate will be communicated to the Payroll Technician. (3) The Payroll Technician will print a new wage sheet each pay period showing the updated fully- burdened wage rate per employee and forward it to the Fleet Maintenance Business Process Specialist. (4) The Business Process Specialist will input any new fully-burdened wage rates into the EAM System for the pay period in which the new fully-burdened rate became effective. (5) The Fleet Director or designee, will approve the EAM PM Work Order report prior to any grant draw downs. (6) Grants personnel will periodically test EAM Work Orders to confirm the current fully-burdened wage rates have been entered.
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on May 15, 2017 — management decision was due November 15, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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