EIN: 936002559
UEI: JETJS92NEEX4
Audited by: Clear Trail CPAs LLC
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 August 17, 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 February 17, 2027 (166 days from today).
What is a management decision? →SA-2024-03 FEDERAL PROGRAM : BUILD Grant 20.933 CONDITION: During our testing of the SF-270 report, we found that the report was inaccurate because the associated expenditures and subsequent reimbursements were adjusted after it was originally filed, and the report was not subsequently amended to reflect those changes. CRITERIA: The SF-270 report should be refiled if changes are made after initially filed. EFFECT: Without accurate reporting, the Port can be found out of compliance by the federal agency. CAUSE: The dates were incorrect on the report due to an expenditure being recorded incorrectly. RECOMMENDATION: We recommend the SF-270 reports are re-filed if needed. MANAGEMENT’S RESPONSE: Additional controls are in place to make sure the expenditures are recorded correctly and reports will be reviewed if any changes are made to expenditures.
Show full finding ▾Hide full finding ▴SA-2024-03 FEDERAL PROGRAM : BUILD Grant 20.933 CONDITION: During our testing of the SF-270 report, we found that the report was inaccurate because the associated expenditures and subsequent reimbursements were adjusted after it was originally filed, and the report was not subsequently amended to reflect those changes. CRITERIA: The SF-270 report should be refiled if changes are made after initially filed. EFFECT: Without accurate reporting, the Port can be found out of compliance by the federal agency. CAUSE: The dates were incorrect on the report due to an expenditure being recorded incorrectly. RECOMMENDATION: We recommend the SF-270 reports are re-filed if needed. MANAGEMENT’S RESPONSE: Additional controls are in place to make sure the expenditures are recorded correctly and reports will be reviewed if any changes are made to expenditures.
3. Deficiency #3 – Federal Grant Reporting a. Type of deficiency: Material Weakness – During our testing of the Port’s BUILD20 reporting requirements, we noted the SF-270 report dates were not accurate as a result of the associated expenditures being adjusted. We recommend the Port refiles affected SF-270 to match the reported expenditures for the fiscal year. b. The checklist noted in Deficiency #2 is also being used to make sure the SF-270s are correct. We are working with the Federal Highway Administration to see about refiling SF-270s. c. Already implemented.
SA-2024-04 FEDERAL PROGRAM : BUILD Grant 20.933 CONDITION: During our testing of the reporting requirements for the grant, we noted the Port did not file the SF-425 for the fiscal year. CRITERIA: The SF-425 report is required to be submitted. EFFECT: Without submitting required reports, the Port can be found out of compliance by the federal agency. CAUSE: The Port was relying on a contractor to prepare and file the reports. RECOMMENDATION: We recommend the SF-425 is filed. MANAGEMENT’S RESPONSE: The Port recognizes the filing of grant reports is its responsibility and has added a grant calendar to make sure that all reports are filed timely.
Show full finding ▾Hide full finding ▴SA-2024-04 FEDERAL PROGRAM : BUILD Grant 20.933 CONDITION: During our testing of the reporting requirements for the grant, we noted the Port did not file the SF-425 for the fiscal year. CRITERIA: The SF-425 report is required to be submitted. EFFECT: Without submitting required reports, the Port can be found out of compliance by the federal agency. CAUSE: The Port was relying on a contractor to prepare and file the reports. RECOMMENDATION: We recommend the SF-425 is filed. MANAGEMENT’S RESPONSE: The Port recognizes the filing of grant reports is its responsibility and has added a grant calendar to make sure that all reports are filed timely.
4. Deficiency #4 – Federal Grant Reporting a. Type of deficiency: Material Weakness – During our testing of the Port’s BUILD reporting requirements, we noted the SF-425 reports were not filed for the fiscal year. We recommend the Port file SF-425s timely. b. The due dates of all federal grants have been added to the finance calendar and are being filed timely. c. Already implemented.
FAC accepted this audit on December 7, 2021 — management decision was due June 7, 2022.
FAC accepted this audit on January 7, 2019 — management decision was due July 7, 2019.
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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