EIN: 952409649
UEI: SJJLX5JLDT56
Audited by: Eide Bailly LLP
Oversight agency: 20 [Department of Transportation]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 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 25, 2026 (23 days from today).
What is a management decision? →During our testing of SCAG’s provisions for procurement requirements, we noted that not all required provisions were provided at the time of the contract award for two (2) of the four (4) contracts selected for testing. Of the applicable provisions for these two (2) contracts, based on the type and value of the contract, we noted the following missing provisions: 1. Legal remedies for breach of contract (Provision A) (1 instance) 2. Termination for cause and convenience (Provision B) (2 instances) 3. Clean Air Act and Federal Water Pollution Control Act (Provision G) (1 instance) 4. Suspension and Debarment (Provision H) (1 instance) 5. Byrd Anti-Lobbying (Provision I) (2 instances) Cause: SCAG did not consistently ensure that the applicable required provisions were communicated to contractors. Effect: SCAG did not include the applicable required provisions of the contract to the contractors at the time of the contract award. By failing to include all required provisions, contracts may not know the requirements they need to comply with. Questions Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 4 out of 9 procurement contracts were selected for procurement and suspension and debarment testing. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that SCAG modify and strengthen the current policies and procedures to ensure that all applicable required provisions are communicated to contractors in accordance with 2CFR Appendix II to Part 200. Views of Responsible Officials and Planned Corrective Action Management agrees. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Program Name: Highway Planning and Construction ALN No.: 20.205 Federal Grantor: U.S. Department of Transportation Passed-Though: California Department of Transportation Award No. and Year: 74A0822/74A1619, 2024 & 2025 Compliance Requirement: Procurement and Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control, Instance of Non-Compliance Criteria: 2 CFR section Appendix II to Part 200, Contract Provisions for Non-Federal Entity Contracts Under Federal Awards states that in addition to other provisions required by the Federal agency or non-Federal entity, all contracts made by the non-Federal entity under the Federal award must contain certain provisions, as applicable. Condition: During our testing of SCAG’s provisions for procurement requirements, we noted that not all required provisions were provided at the time of the contract award for two (2) of the four (4) contracts selected for testing. Of the applicable provisions for these two (2) contracts, based on the type and value of the contract, we noted the following missing provisions: 1. Legal remedies for breach of contract (Provision A) (1 instance) 2. Termination for cause and convenience (Provision B) (2 instances) 3. Clean Air Act and Federal Water Pollution Control Act (Provision G) (1 instance) 4. Suspension and Debarment (Provision H) (1 instance) 5. Byrd Anti-Lobbying (Provision I) (2 instances) Cause: SCAG did not consistently ensure that the applicable required provisions were communicated to contractors. Effect: SCAG did not include the applicable required provisions of the contract to the contractors at the time of the contract award. By failing to include all required provisions, contracts may not know the requirements they need to comply with. Questions Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 4 out of 9 procurement contracts were selected for procurement and suspension and debarment testing. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that SCAG modify and strengthen the current policies and procedures to ensure that all applicable required provisions are communicated to contractors in accordance with 2CFR Appendix II to Part 200. Views of Responsible Officials and Planned Corrective Action Management agrees. See separate corrective action plan.
Finding 001 Summary: During the FY 2024-25 testing, it was noted that not all required provisions were provided at the time of the contract award for two (2) of the four (4) contracts selected. Responsible Individual for the Implementation of the Corrective Action Plan: Cindy Giraldo, Chief Financial Officer Erika Bustamante, Deputy Director Corrective Action Plan: SCAG is in the process of amending the affected contracts, as applicable, to incorporate the required federal contract provisions under 2 CFR Part 200. In addition, as of March 2026, SCAG has implemented an updated SCAG Procurement Policy & Procedures Manual, which strengthens procurement controls and standardizes contract requirements for federally funded procurements. To further strengthen internal controls, SCAG will implement the following measures: • Standardized contract templates that incorporate required federal contract provisions. • Procurement checklists and review procedures requiring staff to verify that all federal provisions are included prior to contract execution. These actions are intended to ensure that all applicable required provisions are communicated to contractors and included in contracts executed under federal awards. Anticipated Completion Date: April 2026
FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
FAC accepted this audit on February 7, 2023 — management decision was due August 7, 2023.
FAC accepted this audit on February 22, 2022 — management decision was due August 22, 2022.
FAC accepted this audit on January 13, 2021 — management decision was due July 13, 2021.
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
FAC accepted this audit on January 16, 2019 — management decision was due July 16, 2019.
FAC accepted this audit on December 7, 2017 — management decision was due June 7, 2018.
FAC accepted this audit on January 23, 2017 — management decision was due July 23, 2017.
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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