Tri-County Metropolitan Transportation District Of Oregon

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1 OMB Circular A-133 Single Audit Reports For the Year Ended June 30, 2012 (With Independent Auditors Reports Thereon)

2 Table of Contents Page Independent Auditors Reports: 2-5 Independent Auditor s Report on the Financial Statements for the Year Ended * June 30, 2012 Report of Independent Auditors on Internal Control Over Financial Reporting 2-3 and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Report of Independent Auditors on Compliance with Requirements That Could 4-5 Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 and on the Schedule of Expenditures of Federal Awards Schedules: 6-10 Schedule of Expenditures of Federal Awards 6-7 Notes to the Schedule of Expenditures of Federal Awards 8 Schedule of Findings and Questioned Costs 9-10 Schedule of Prior Federal Award Findings 11 * Incorporated by reference only. Page 1

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7 Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2012 Federal grantor/program title U.S. Department of Transportation Direct Programs: Federal Transit Cluster: Federal Transit - Capital Investment Grants Federal Transit - Formula Grants ARRA Federal Transit - Formula Grants - Stimulus Federal Transit - Formula Grants Passed through from METRO Federal CFDA number Grant number Total expenditures * OR $ 155,405 * OR ,670,438 * OR ,520,320 * OR ,745,650 * OR ,415,703 32,507,516 * OR-90-X147 19,787,825 * OR-95-X ,924 * OR-95-X ,732 * OR-95-X006 4,402,327 * OR-95-X ,691 * OR-95-X033 13,000,000 * OR-90-X159 25,975,337 * OR ,000,000 * OR-95-X028 21,400,000 * OR-95-X034 3,595, ,930,336 * ARRA OR-96-X ,620 * ARRA OR-66-X ,062 1,280,682 * METRO # ,686 * Total Federal Transit Cluster METRO # ,000 71, ,790,220 Transit Services Program Cluster: Federal Highway Administration: Passed through from Oregon Department of Transportation: Capital Assistance Program for Elderly Persons and Persons with Disabilities ODOT , ODOT ,609, ODOT , ODOT ,431 Total Capital Assistance Program for Elderly Persons and Persons with Disabilities 4,438,168 Direct Programs: Job Access - Reverse Commute OR-37-X ,794 New Freedom Program OR-57-X ,265 Total Transit Services Program Cluster 5,509,227 Direct Programs: Safe, Accountable, Flexible, Efficient Transportation Equity Act OR-12-X001 1,812,351 Passed through from Oregon Department of Transportation: Safe, Accountable, Flexible, Efficient Transportation Equity Act ODOT ,993 Total Safe, Accountable, Flexible, Efficient Transportation Equity Act 1,840,344 *Denotes major program The accompanying notes are an integral part of this schedule. Page 6

8 Schedule of Expenditures of Federal Awards (continued) For the Year Ended June 30, 2012 Passed through from METRO: Federal Transit - Alternatives Analysis METRO # ,318 Total Federal Transit - Alternatives Analysis 25,318 Direct Programs: Capital Assistance Program for Reducing Energy Consumption/Greenhouse Gas Emission ARRA Tigger OR ,205,985 Total Capital Assistance Program for Reducing Energy Consumption/Greenhouse Gas Emission 1,205,985 Direct Programs: ARRA Transportation Investments Generating Economic Recovery * Total Transportation Investments Generating Economic Recovery ARRA Tigger OR ,295,050 15,295,050 Public Transportation Research Direct Programs: Passed through from Operation Lifesaver: Total U.S. Department of Transportation Total Public Transportation Research OR , OR ,707, OR ,402 2,021, FTA: VA ,000 2,026, ,692,589 U.S. Department of Homeland Security Programs: Direct Programs: Nat'l Explosives Det Canine Team Program HSTS02-07-H-CAN202 90,500 Total Nat'l Explosives Det Canine Team Program HSTS02-12-H-CAN , ,551 Rail and Transit Security Grant Program RA-T , RA-T , EMW-2011-RAK ,919 Passed through from Oregon Office of Emergency Management: Total Rail and Transit Security Grant Program DHS ,810 1,921,954 Passed through from City of Portland-Office of Emergency Management (POEM) POEM # ,835 Total U.S. Department of Homeland Security Programs 2,214,340 U.S. Department of Education: Passed through from Sendero Group Global Access Information Navigator (GAIN) H133G ,804 Total U.S. Department of Education 5,804 Total Expenditures of Federal Awards $236,912,733 *Denotes major program The accompanying notes are an integral part of this schedule. Page 7

9 1. Basis of Presentation Notes to the Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2012 The accompanying Schedule of Expenditures of Federal Awards includes all federal grant activity of Tri-County Metropolitan Transportation District of Oregon (the District), under programs of the federal government for the year ended June 30, The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Because this schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net assets or cash flows of the District. 2. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is consistent with the financial statements, as described in Note 1 to the District s June 30, 2012 financial statements. Such expenditures are recognized following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 3. Relationship to the Basic Financial Statements Federal awards are reported in the District s financial statements as operating grant revenue and capital contributions. 4. Subrecipients Included within the federal expenditures presented in the Schedule of Federal Awards are federal awards to subrecipients as follows: Subrecipient Federal CFDA number Grant number Total expenditures Clackamas Community College TriMet # $ 5,100 Clackamas County TriMet # ,363 Clackamas County TriMet # ,255 Community Cycling Center TriMet # ,919 Immigrant & Refugee Community Organization TriMet # ,855 Metropolitan Family Services TriMet # ,383 Metropolitan Family Services TriMet # ,625 Mt. Hood Community College TriMet # ,906 Portland Community College TriMet # ,033 Portland Community College TriMet # ,035 Ride Connection TriMet # ,125 Ride Connection TriMet # ,415 Swan Island TMA TriMet # ,697 Swan Island TMA TriMet # ,570 Tualatin TMA TriMet # ,834 Tualatin TMA TriMet # ,362 West Columbia Gorge TriMet # ,716 Willamette Pedestrian Coalition TriMet # ,470 City of Portland TriMet # ,707,693 City of Portland TriMet # ,415,703 City of Portland TriMet # ,295,050 City of Portland TriMet # ,812,351 City of Portland TriMet # ,402 $ 33,769,862 Page 8

10 SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2012 Section I Summary of Auditor s Results Financial statements Type of auditor s report issued: Unqualified Internal control over financial reporting: Material weakness(es) identified? yes X no Significant deficiency(es) identified yes X none reported Noncompliance material to financial statements noted? yes X no Federal Awards Internal control over major programs: Material weakness(es) identified? yes X no Significant deficiency(es) identified yes X none reported Type of auditor s report issued on compliance for major programs: Unqualified Audit findings disclosed that are required to be reported in accordance with Circular A-133, Section.510(a)? yes X no Identification of major programs: CFDA Number(s) Name of Federal Program or Cluster U.S. Department of Transportation Federal Transit cluster: Federal Transit Capital Investment Grants Federal Transit Formula Grants ARRA ARRA Federal Transit Formula Grants - Stimulus ARRA ARRA Transportation Investments Generating Economic Recovery Dollar threshold used to distinguish between Type A and Type B programs: $3,000,000 Auditee qualified as low-risk auditee? X yes no Page 9

11 SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2012 Section II Financial Statement Findings No matters were reported. Section III Federal Award Findings and Questioned Costs No matters were reported. Page 10

12 SCHEDULE OF PRIOR FEDERAL AWARD FINDINGS YEAR ENDED JUNE 30, 2012 Schedule of Prior Federal Award Findings No matters were reported. Page 11