EIN: 931235175
UEI: R2L7KBX6J286
Audited by: SingerLewak LLP
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 November 19, 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 May 19, 2025 (468 days ago).
What is a management decision? →FAC accepted this audit on September 20, 2024 — management decision was due March 20, 2025.
FAC accepted this audit on June 2, 2022 — management decision was due December 2, 2022.
Monthly bank reconciliations are performed by the employee responsible for receipts, payroll, disbursements and the general ledger. Cause: Due to budget constraints, there are an insufficient number of individuals available to provide segregation of duties. Effect: Lack of segregation of duties could result in misstatements occurring that are not detected and corrected in a timely manner. Response: Management has determined it is not cost effective to correct this deficiency in internal control.
Show full finding ▾Hide full finding ▴Criteria: Internal controls over financial reporting should include sufficient segregation of duties to allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. Condition: Monthly bank reconciliations are performed by the employee responsible for receipts, payroll, disbursements and the general ledger. Cause: Due to budget constraints, there are an insufficient number of individuals available to provide segregation of duties. Effect: Lack of segregation of duties could result in misstatements occurring that are not detected and corrected in a timely manner. Response: Management has determined it is not cost effective to correct this deficiency in internal control.
This letter is in response to the 2020-2021 audit finding that Tillamook County Transportation District lacks sufficient segregation of duties between the performance of monthly bank reconciliations and the duties of receipts, payroll and disbursements. The District has made progress in improving segregation of duties by hiring an office assistant to perform some functions previously performed by the Finance Supervisor. The District General Manager, Douglas Pilant, continues to seek ways to provide adequate segregation of duties to remove the significant deficiency in internal controls. If you have any questions, please contact Tillamook County Transportation Districts General Manager Douglas Pilant at 503-815-8283.
2020-001
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
FAC accepted this audit on April 22, 2019 — management decision was due October 22, 2019.
FAC accepted this audit on January 22, 2018 — management decision was due July 22, 2018.
FAC accepted this audit on January 22, 2018 — management decision was due July 22, 2018.
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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