EIN: 954351663
UEI: U6L4K3MKKGB6
Audited by: Eide Bailly LLP
Cognizant 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 February 18, 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 August 18, 2026 (13 days ago).
What is a management decision? →During our testing of SCRRA’s provisions for procurement requirements, we noted the following information was not provided at the time of the contract award for one (1) of the seventeen (17) contracts selected for testing: Legal Remedies for Breach of Contract Termination for Cause and Convenience Clean Air Act and Federal Water Pollution Control Act Suspension and Debarment Byrd Anti-Lobbying Cause: SCRRA did not consistently ensure that the applicable required provisions were communicated to contractors. Effect: SCRRA did not identify the applicable required provisions of the contract to the contractors at the time of the contract award. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 17 out of 86 procurement contracts were selected for procurement and suspension and debarment testing. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the Authority modify and strengthen the current policies and procedures to ensure that all applicable required provisions are communicated to contractors in accordance with 2 CFR Appendix II to Part 200. Views of Responsible Officials: Management agrees. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Program Name: Federal Transit Cluster ALN No.: 20.500/20.507/20.525 Federal Grantor: U.S Department of Transportation Award No. and Year: Various 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 SCRRA’s provisions for procurement requirements, we noted the following information was not provided at the time of the contract award for one (1) of the seventeen (17) contracts selected for testing: Legal Remedies for Breach of Contract Termination for Cause and Convenience Clean Air Act and Federal Water Pollution Control Act Suspension and Debarment Byrd Anti-Lobbying Cause: SCRRA did not consistently ensure that the applicable required provisions were communicated to contractors. Effect: SCRRA did not identify the applicable required provisions of the contract to the contractors at the time of the contract award. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 17 out of 86 procurement contracts were selected for procurement and suspension and debarment testing. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the Authority modify and strengthen the current policies and procedures to ensure that all applicable required provisions are communicated to contractors in accordance with 2 CFR Appendix II to Part 200. Views of Responsible Officials: Management agrees. See separate corrective action plan.
FINDING 2025-002 Procurement and Suspension and Debarment Management’s or Department’s Response: Management agrees. Views of Responsible Officials and Corrective Action: SCRRA has implemented the use of the checklist for all the required documents associated with a procurement. The checklist includes all applicable documents required to complete a procurement and communicated to the contractors. Name of Responsible Person: Cynthia Minix Implementation Date: June 30, 2026
FAC accepted this audit on January 22, 2025 — management decision was due July 22, 2025.
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
FAC accepted this audit on February 13, 2023 — management decision was due August 13, 2023.
During our testing of SCRRA?s provisions for procurement requirements for the FTA program, we noted six (6) of the fourteen (14) contracts selected for testing where there was no evidence that SCRRA verified the entity was not suspended or debarred or otherwise excluded from participating in the transaction, prior to entering the contract, in accordance with SCRRA?s policy. During our testing of SCRRA?s provisions for procurement requirements for the CRISI program, we noted four (4) of the four (4) contracts selected for testing where there was no evidence that SCRRA verified the entity was not suspended or debarred or otherwise excluded from participating in the transaction, prior to entering the contract, in accordance with SCRRA?s policy. Cause: SCRRA did not adhere to established policies and procedures to verify the information described in the condition prior to entering the transactions. Effect: SCRRA?s control was not consistently applied, which required verification of suspension or debarment prior to entering the contract. However, the verification of suspension and debarment was subsequently performed and documented by SCRRA. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of fourteen (14) out of seventy-two (72) procurement contracts were selected for procurement and suspension and debarment testing for the FTA program. A nonstatistical sample of four (4) out of (4) procurement contracts were selected for procurement and suspension and debarment testing for the CRISI program. Repeat Finding from Prior Year(s): Yes Southern California Regional Rail Authority Schedule of Findings and Questioned Costs Year Ended June 30, 2022 Recommendation: We recommend SCRRA adhere to their procurement procedures requiring the suspension or debarment verification is performed prior to entering into a covered transaction. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Program Name: Consolidated Rail Infrastructure and Safety Improvements Program CFDA No.: 20.325 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirement: Procurement and Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Title 2 CFR Section 200.214 of the Uniform Guidance states that SCRRA must comply with 2 CFR part 180, which implements Executive Orders 12549 and 12689. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The 2022 Compliance Supplement states: Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at https://www.sam.gov/SAM/, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: During our testing of SCRRA?s provisions for procurement requirements for the FTA program, we noted six (6) of the fourteen (14) contracts selected for testing where there was no evidence that SCRRA verified the entity was not suspended or debarred or otherwise excluded from participating in the transaction, prior to entering the contract, in accordance with SCRRA?s policy. During our testing of SCRRA?s provisions for procurement requirements for the CRISI program, we noted four (4) of the four (4) contracts selected for testing where there was no evidence that SCRRA verified the entity was not suspended or debarred or otherwise excluded from participating in the transaction, prior to entering the contract, in accordance with SCRRA?s policy. Cause: SCRRA did not adhere to established policies and procedures to verify the information described in the condition prior to entering the transactions. Effect: SCRRA?s control was not consistently applied, which required verification of suspension or debarment prior to entering the contract. However, the verification of suspension and debarment was subsequently performed and documented by SCRRA. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of fourteen (14) out of seventy-two (72) procurement contracts were selected for procurement and suspension and debarment testing for the FTA program. A nonstatistical sample of four (4) out of (4) procurement contracts were selected for procurement and suspension and debarment testing for the CRISI program. Repeat Finding from Prior Year(s): Yes Southern California Regional Rail Authority Schedule of Findings and Questioned Costs Year Ended June 30, 2022 Recommendation: We recommend SCRRA adhere to their procurement procedures requiring the suspension or debarment verification is performed prior to entering into a covered transaction. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Finding 2022-002 Procurement and Suspension and Debarment Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Corrective Action: On October 19, 2022, CPMM proactively conducted a check on all active procurements to ensure a SAM report was pulled. If one was not present in the file, CPMM pulled a SAM report. Going forward, CPMM will use the checklist to ensure a SAM report is pulled for all future procurements. SCRRA has already implemented the use of the checklist for all the required documents associated with a procurement. The checklist includes all required documents to complete a procurement including the verification of suspension and debarment documentation. Name of Responsible Person: Cynthia Minix Implementation Date: June 30, 2023
2021-001
SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirements: Other Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires non-federal entities receiving federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both the total federal expenditures and amounts passed through to subrecipients for the year. Per Title 2 CFR 200.502, the determination of when a Federal award must be expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. Condition: SCRRA reported expenditures on the current year SEFA that were previously reported as expenditures on the prior year SEFA. Cause: SCRRA did not have adequate internal controls in place to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to the correction, the total federal expenditures on the SEFA was overstated by $3,098,000. Questioned Costs: None Context/Sampling: No sampling was used; program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA enhance controls to ensure federal expenditures are accurately reported on the SEFA. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Finding 2022-003 Federal Transit Cluster - SEFA Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Corrective Action: SCRRA will document the process to review the SEFA from prior year. Compare the SEFA to the final Single Audit Report to ensure the ending balances tie back to the Single Audit Report, before starting the current year?s SEFA. Name of Responsible Person: Thelma Bloes Implementation Date: June 30, 2023
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
During our testing of SCRRA?s provisions for procurement requirements, we noted two (2) contracts of the sample of forty (40) selected for testing where there was no evidence that SCRRA verified the vendor was not suspended or debarred or otherwise excluded from participating in the transaction, prior to entering the contract, in accordance with SCRRA?s policy. Cause: SCRRA did not adhere to established policies and procedures to verify the information described in the condition prior to entering the transactions. Effect: SCRRA?s control was not consistently applied, which required verification of suspension or debarment prior to entering the contract. However, the verification of suspension and debarment was subsequently performed and documented by SCRRA. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 40 out of 200 procurement contracts were selected for procurement and suspension and debarment testing. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA adhere to their procurement procedures requiring the suspension or debarment verification is performed prior to entering into a covered transaction. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Program Name: Federal Transit Cluster CFDA No.: 20.500/20.507/20.525 Federal Grantor: U.S. Department of Transportation Award No. and Year: Various Compliance Requirement: Procurement and Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Title 2 CFR Section 200.214 of the Uniform Guidance states that SCRRA must comply with 2 CFR part 180, which implements Executive Orders 12549 and 12689. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The 2021 Compliance Supplement states: Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at https://www.sam.gov/SAM/, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: During our testing of SCRRA?s provisions for procurement requirements, we noted two (2) contracts of the sample of forty (40) selected for testing where there was no evidence that SCRRA verified the vendor was not suspended or debarred or otherwise excluded from participating in the transaction, prior to entering the contract, in accordance with SCRRA?s policy. Cause: SCRRA did not adhere to established policies and procedures to verify the information described in the condition prior to entering the transactions. Effect: SCRRA?s control was not consistently applied, which required verification of suspension or debarment prior to entering the contract. However, the verification of suspension and debarment was subsequently performed and documented by SCRRA. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 40 out of 200 procurement contracts were selected for procurement and suspension and debarment testing. Repeat Finding from Prior Year(s): No Recommendation: We recommend SCRRA adhere to their procurement procedures requiring the suspension or debarment verification is performed prior to entering into a covered transaction. Views of Responsible Officials: Management Agrees. See separate corrective action plan.
I. Federal Award Findings and Questioned Costs FINDING 2021-001 Procurement and Suspension and Debarment Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Corrective Action: SCRRA will implement the use of the checklist for all the required documents associated with a procurement. The checklist will include all required documents to complete a procurement including the verification of suspension and debarment documentation. Name of Responsible Person: Cynthia Minix Implementation Date: June 30, 2022
FAC accepted this audit on January 19, 2021 — management decision was due July 19, 2021.
FAC accepted this audit on January 30, 2020 — management decision was due July 30, 2020.
SCRRA?s listing of all equipment acquired with federal funds only included federal equipment acquired in recent fiscal years and did not include any equipment acquired with federal grants in prior years. Context: The condition noted above was identified as a result of our audit procedures. Effect: SCRRA?s records have not been consistently maintained in accordance with federal requirements. Cause: Due to the implementation of a new capital asset module in 2017, only assets acquired in recent fiscal years were included in the module. Questioned Costs: No questioned costs were identified as a result of our procedures.Repeat Finding: This finding is a repeat finding of prior year finding 2018-003. Recommendation: We recommended that SCRRA update its accounting policies and procedures related to federally funded equipment to track and include all the required information in accordance with applicable award regulations. View of Responsible Official and Planned Corrective Actions: See separate Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2019-002 Program: Federal Transit Cluster CFDA No.: 20.500, 20.507 & 20.525 Federal Agency: U.S. Department of Transportation Passed-through: Orange County Transportation Authority and Riverside County Transportation Commission Award Year: Various Compliance Requirements: Equipment & Real Property Management Criteria: The Southern California Regional Rail Authority is required to comply with Title 49 U.S. Code of Federal Regulations (CFR) Part 18, Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments for federal awards made prior to December 26, 2014 and to comply with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards for federal awards made subsequent to December 26, 2014. Both of these regulations require property records be maintained that include a description of the property, a serial number or other identification number, the source of property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the cost of the property, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: SCRRA?s listing of all equipment acquired with federal funds only included federal equipment acquired in recent fiscal years and did not include any equipment acquired with federal grants in prior years. Context: The condition noted above was identified as a result of our audit procedures. Effect: SCRRA?s records have not been consistently maintained in accordance with federal requirements. Cause: Due to the implementation of a new capital asset module in 2017, only assets acquired in recent fiscal years were included in the module. Questioned Costs: No questioned costs were identified as a result of our procedures.Repeat Finding: This finding is a repeat finding of prior year finding 2018-003. Recommendation: We recommended that SCRRA update its accounting policies and procedures related to federally funded equipment to track and include all the required information in accordance with applicable award regulations. View of Responsible Official and Planned Corrective Actions: See separate Corrective Action Plan.
FINDING 2019-002 Program: Federal Transit Cluster CFDA No.: 20.500, 20.507 & 20.525 Federal Agency: U.S. Department of Transportation Passed-through: Orange County Transportation Authority and Riverside County Transportation Commission Award Year: Various Compliance Requirement: Equipment & Real Property Management Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: To address the FY18 Audit finding, staff began working in January of 2019 by first completing a review of Finance Policy 4.1, which provides guidance for the tracking of federal funded equipment. During the last six months of FY19, staff then worked to create a ?Grantor Report? that tracks fixed assets by ?Funding Source Award Number? and ?Award Type.? In addition to tracking the federal participation percentage, the report would also track: description, serial number, federal award information number, acquisition date, acquisition cost, location, useful life, use and condition. This meets the basic requirement for FTA-funded equipment. All of the fixed assets from FY17 ? FY19 (and going forward) are being tracked by funding allocations or federal participation percentage. During the same six-month period of FY19, SCCRA?s fixed asset accountant was able to identify the funding allocations on 85% of the total 1,076_QTY assets to be accounted for. General Accounting staff has remaining 410 assets which require additional research to complete the project. This work is anticipated to be completed by June 30, 2020. Name of Responsible Person: Alex Barber Implementation Date: June 30, 2020
2018-003
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 30, 2018 — management decision was due July 30, 2018.
FAC accepted this audit on January 23, 2017 — management decision was due July 23, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-004
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