EIN: 941749911
UEI: UKDZHCRW3U97
Audit also covers EIN: 943196169 · unlinked EINs have no separate FAC filing
Audited by: Crowe LLP
Cognizant agency: 20 [Department of Transportation]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 8, 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 June 8, 2026 (88 days ago).
What is a management decision? →FAC accepted this audit on November 6, 2024 — management decision was due May 6, 2025.
FAC accepted this audit on December 11, 2023 — management decision was due June 11, 2024.
FAC accepted this audit on December 13, 2022 — management decision was due June 13, 2023.
FAC accepted this audit on December 7, 2021 — management decision was due June 7, 2022.
FAC accepted this audit on December 9, 2020 — management decision was due June 9, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Section III ? Federal Award Findings and Questioned Costs 2019-001 ? Management Decision Letter Federal Awarding Agency: Department of Transportation (Passed through from the California Department of Transportation) CFDA Number: 20.205 Program Title: Highway Planning and Construction (Highway Planning and Construction Cluster) Award Year: 2018 ? 2019 Criteria Per CFR 200.331 (d)(3), the entity is responsible for issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ?200.521 Management decision. Per CFR 200.521 (d), the Federal awarding agency or pass-through entity responsible for issuing a management decision must do so within 6 months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC). The auditee must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the audit report. Condition In testing the entity?s conformity with the compliance requirements for subrecipient monitoring, we sampled 5 subrecipients. For 2 out of the 5 subrecipients sampled, the Management Decision Letter (MDL) was not issued within 6 months of when the subrecipient?s audit report was accepted by the FAC. Questioned Cost There are no question costs associated with this finding. Cause Due to staff turnover, the entity was short staffed and unable to train new employees to perform a review over the subrecipient audit reports. Thus, the responsibilities fell to a small number of employees which delayed them from filing the MDL in a timely manner. Effect MTC?s ability to know if they are in compliance with UG requirements concerning their use of subrecipients could be impacted, which could lead to a delay in identifying unallowable or unallocable costs. Recommendation We recommend management implement a formal policy in which subrecipient audit reports are reviewed consistently every four to five months, to ensure no review lapses the six month deadline. In addition, management should look to train additional employees to perform the review and issue MDLs. Management?s Views and Corrective Action Plan Management?s response is reported in the Corrective Action Plan and is considered part of this report.
Show full finding ▾Hide full finding ▴Section III ? Federal Award Findings and Questioned Costs 2019-001 ? Management Decision Letter Federal Awarding Agency: Department of Transportation (Passed through from the California Department of Transportation) CFDA Number: 20.205 Program Title: Highway Planning and Construction (Highway Planning and Construction Cluster) Award Year: 2018 ? 2019 Criteria Per CFR 200.331 (d)(3), the entity is responsible for issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ?200.521 Management decision. Per CFR 200.521 (d), the Federal awarding agency or pass-through entity responsible for issuing a management decision must do so within 6 months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC). The auditee must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the audit report. Condition In testing the entity?s conformity with the compliance requirements for subrecipient monitoring, we sampled 5 subrecipients. For 2 out of the 5 subrecipients sampled, the Management Decision Letter (MDL) was not issued within 6 months of when the subrecipient?s audit report was accepted by the FAC. Questioned Cost There are no question costs associated with this finding. Cause Due to staff turnover, the entity was short staffed and unable to train new employees to perform a review over the subrecipient audit reports. Thus, the responsibilities fell to a small number of employees which delayed them from filing the MDL in a timely manner. Effect MTC?s ability to know if they are in compliance with UG requirements concerning their use of subrecipients could be impacted, which could lead to a delay in identifying unallowable or unallocable costs. Recommendation We recommend management implement a formal policy in which subrecipient audit reports are reviewed consistently every four to five months, to ensure no review lapses the six month deadline. In addition, management should look to train additional employees to perform the review and issue MDLs. Management?s Views and Corrective Action Plan Management?s response is reported in the Corrective Action Plan and is considered part of this report.
2019-001 ? Management Decision Letter The management of MTC concurs with finding No. 2019-001, Management Decision Letter, as stated within this report. We present the following corrective action plan. Currently, the accounting manager issues management decision letters to subrecipients who have findings in their Uniform Guidance reporting package. While the reviews were performed within the six month period, the management decision letters were not issued within the six month period. It should be noted that findings reported by subrecipients did not pertain to federal funds awarded by MTC. Furthermore, all management decision letters have been issued at this time. MTC will evaluate our current procedures and expand training to grants management staff to facilitate more frequent management decision letter reviews. The training and evaluation of our current procedures will be completed by December 2019. Any new procedures resulting from our training and evaluation will be documented in the subrecipient monitoring section of our uniform guidance narrative. The contact person for this corrective action plan is Brian Mayhew. I can be reached at bmayhew@bayareametro.gov.
FAC accepted this audit on November 19, 2018 — management decision was due May 19, 2019.
FAC accepted this audit on November 26, 2017 — management decision was due May 26, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on November 21, 2016 — management decision was due May 21, 2017.
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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