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, 2013 (With Independent Auditors Reports Thereon)

3 Table of Contents Page Independent Auditors Reports: 2-6 Report of Independent Auditors on the Financial Statements for the Year Ended * June 30, 2013 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 Each Major Federal 4-6 Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by OMB Circular A- 133 Schedules: 7-12 Schedule of Expenditures of Federal Awards 7-8 Notes to the Schedule of Expenditures of Federal Awards 9 Schedule of Findings and Questioned Costs Schedule of Prior Federal Award Findings 12 * Incorporated by reference only. Page 1

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10 Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2013 Federal grantor/program title U.S. Department of Transportation Direct Programs: Federal Transit Cluster: Federal Transit - Capital Investment Grants Federal Transit - Formula Grants State of Good Repair Grants Federal Transit - Formula Grants Passed through from METRO Federal CFDA number Grant number Total expenditures * OR $ 14,294,828 * OR ,000,000 * OR ,066,170 * OR ,510,943 * OR ,279,769 * OR , ,181,813 * OR-90-X ,238 * OR-95-X ,544 * OR-95-X ,636 * OR-95-X014 1,115,779 * OR-95-X033 8,700,000 * OR-90-X159 8,259,654 * OR-95-X034 9,750,000 * OR-95-X ,280 * OR-90-X166 34,550,197 * OR-95-X053 4,300,000 * OR-95-X054 3,595,500 * OR-95-X ,673 72,384,501 * OR ,388,893 * METRO # ,000 Total Federal Transit Cluster 206,965,207 Transit Services Program Cluster: Passed through from Oregon Department of Transportation: Enhanced Mobility of Seniors and Individuals ODOT , ODOT ,921, ODOT ,063, ODOT ,515 Total Enhanced Mobility of Seniors and Individuals 5,313,483 Direct Programs: Job Access - Reverse Commute Program OR-37-X ,616 New Freedom Program OR-57-X ,032 Total Transit Services Program Cluster 6,458,131 *Denotes major program The accompanying notes are an integral part of this schedule. Page 7

11 Schedule of Expenditures of Federal Awards (continued) For the Year Ended June 30, 2013 Federal CFDA number Total expenditures Federal grantor/program title Grant number Passed through from Oregon Department of Transportation: Metropolitan Transportation Planning ODOT $ 11,720 Passed through from METRO: Alternatives Analysis METRO # ,601 Direct Programs: Capital Assistance Program for Reducing Energy Consumption/Greenhouse Gas Emission Public Transportation Research Direct Programs: Passed through from Operation Lifesaver: Total U.S. Department of Transportation Total Public Transportation Research OR ,657, OR , OR , OR , OR , , FTA: VA , , ,563,920 U.S. Department of Homeland Security Programs: Direct Programs: Nat'l Explosives Det Canine Team Program HSTS02-12-H-CAN ,822 Rail and Transit Security Grant Program RA-T , RA-T ,790 Total Rail and Transit Security Grant Program Total U.S. Department of Homeland Security Programs EMW-2011-RAK ,551 1,520,079 1,685,901 U.S. Department of Education: Passed through from Sendero Group National Institute on Disability and Rehabilitiation Research Global Access Information Navigator (GAIN) Total U.S. Department of Education H133G ,796 3,796 Total Expenditures of Federal Awards $ 218,253,617 *Denotes major program The accompanying notes are an integral part of this schedule. Page 8

12 1. Basis of Presentation Notes to the Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2013 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, 2013 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 City of Portland TriMet # $ 1,279,769 City of Portland TriMet # ,673 City of Portland TriMet # ,487 Clackamas Community College TriMet # ,658 Clackamas County TriMet # ,223 Community Cycling TriMet # ,874 Immigrant & Refugee Community Org TriMet # ,756 Metropolitan Family Services TriMet # ,000 Portland Community College TriMet # ,340 Ride Connection TriMet # ,299 Ride Connection TriMet # ,622 Ride Connection TriMet # ,719 Ride Connection TriMet # ,926 Ride Connection TriMet # ,627 Swan Island TMA TriMet # ,731 Tualatin TMA TriMet # ,570 Willamette Pedestrian Coalition TriMet # ,700 Page 9

13 SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2013 Section I Summary of Auditor s Results Financial statements Type of auditor s report issued: Unmodified 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: Unmodified 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 State of Good Repair Grants Program 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 10

14 SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2013 Section II Financial Statement Findings No matters were reported. Section III Federal Award Findings and Questioned Costs No matters were reported. Page 11

15 SCHEDULE OF PRIOR FEDERAL AWARD FINDINGS YEAR ENDED JUNE 30, 2013 Schedule of Prior Federal Award Findings No matters were reported. Page 12

Tri-County Metropolitan Transportation District Of Oregon

Tri-County Metropolitan Transportation District Of Oregon OMB Circular A-133 Single Audit Reports For the Year Ended June 30, 2012 (With Independent Auditors Reports Thereon) Table of Contents Page Independent Auditors Reports: 2-5 Independent Auditor s Report