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 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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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 * 20.500 OR-03-0077 $ 155,405 * 20.500 OR-05-0013 9,670,438 * 20.500 OR-04-0029 1,520,320 * 20.500 OR-05-0014 6,745,650 * 20.500 OR-03-0125 14,415,703 32,507,516 * 20.507 OR-90-X147 19,787,825 * 20.507 OR-95-X008 977,924 * 20.507 OR-95-X007 384,732 * 20.507 OR-95-X006 4,402,327 * 20.507 OR-95-X014 406,691 * 20.507 OR-95-X033 13,000,000 * 20.507 OR-90-X159 25,975,337 * 20.507 OR-03-0126 85,000,000 * 20.507 OR-95-X028 21,400,000 * 20.507 OR-95-X034 3,595,500 174,930,336 * ARRA-20.507 OR-96-X001 950,620 * ARRA-20.507 OR-66-X001 330,062 1,280,682 * 20.507 METRO # 929339 6,686 * Total Federal Transit Cluster 20.507 METRO # 930841 65,000 71,686 208,790,220 Transit Services Program Cluster: Federal Highway Administration: Passed through from Oregon Department of Transportation: Capital Assistance Program for Elderly Persons and Persons with Disabilities 20.513 ODOT 26109 40,549 20.513 ODOT 26558 2,609,698 20.513 ODOT 27727 931,490 20.513 ODOT 27728 856,431 Total Capital Assistance Program for Elderly Persons and Persons with Disabilities 4,438,168 Direct Programs: Job Access - Reverse Commute 20.516 OR-37-X009 870,794 New Freedom Program 20.521 OR-57-X002 200,265 Total Transit Services Program Cluster 5,509,227 Direct Programs: Safe, Accountable, Flexible, Efficient Transportation Equity Act 20.505 OR-12-X001 1,812,351 Passed through from Oregon Department of Transportation: Safe, Accountable, Flexible, Efficient Transportation Equity Act 20.505 ODOT 27570 27,993 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
Schedule of Expenditures of Federal Awards (continued) For the Year Ended June 30, 2012 Passed through from METRO: Federal Transit - Alternatives Analysis 20.522 METRO # 930992 25,318 Total Federal Transit - Alternatives Analysis 25,318 Direct Programs: Capital Assistance Program for Reducing Energy Consumption/Greenhouse Gas Emission ARRA Tigger 20.523 OR-88-0001 1,205,985 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 20.932 OR-78-0001 15,295,050 15,295,050 Public Transportation Research Direct Programs: Passed through from Operation Lifesaver: Total U.S. Department of Transportation Total Public Transportation Research 20.514 OR-26-8002 59,350 20.514 OR-26-7001 1,707,693 20.514 OR-26-0004 254,402 2,021,445 20.514 FTA: VA-26-5020-01 5,000 2,026,445 234,692,589 U.S. Department of Homeland Security Programs: Direct Programs: Nat'l Explosives Det Canine Team Program 97.072 HSTS02-07-H-CAN202 90,500 Total Nat'l Explosives Det Canine Team Program 97.072 HSTS02-12-H-CAN501 167,051 257,551 Rail and Transit Security Grant Program 97.075 2009-RA-T9-0029 848,731 97.075 2010-RA-T0-0028 186,494 97.075 EMW-2011-RAK-00004 401,919 Passed through from Oregon Office of Emergency Management: Total Rail and Transit Security Grant Program 97.075 DHS-08-082 484,810 1,921,954 Passed through from City of Portland-Office of Emergency Management (POEM) 97.008 POEM # 53129 34,835 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) 84.133 H133G100135 5,804 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
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, 2012. 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 20.516 TriMet #12-0230 $ 5,100 Clackamas County 20.516 TriMet #10-0241 9,363 Clackamas County 20.516 TriMet #12-0177 8,255 Community Cycling Center 20.516 TriMet #12-0180 34,919 Immigrant & Refugee Community Organization 20.516 TriMet #12-0233 6,855 Metropolitan Family Services 20.516 TriMet #10-0239 3,383 Metropolitan Family Services 20.516 TriMet #12-0191 20,625 Mt. Hood Community College 20.516 TriMet #10-0430 8,906 Portland Community College 20.516 TriMet #10-0249 4,033 Portland Community College 20.516 TriMet #12-0259 10,035 Ride Connection 20.516 TriMet #10-0280 6,125 Ride Connection 20.516 TriMet #12-0176 55,415 Swan Island TMA 20.516 TriMet #09-0436 4,697 Swan Island TMA 20.516 TriMet #12-0162 55,570 Tualatin TMA 20.516 TriMet #10-0240 3,834 Tualatin TMA 20.516 TriMet #12-0170 41,362 West Columbia Gorge 20.516 TriMet #12-0232 4,716 Willamette Pedestrian Coalition 20.516 TriMet #12-0205 1,470 City of Portland 20.514 TriMet #06-0317 1,707,693 City of Portland 20.500 TriMet #10-0400 14,415,703 City of Portland 20.932 TriMet #11-0219 15,295,050 City of Portland 20.205 TriMet #11-0219 1,812,351 City of Portland 20.514 TriMet #11-0219 254,402 $ 33,769,862 Page 8
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: 20.500 Federal Transit Capital Investment Grants 20.507 Federal Transit Formula Grants ARRA 20.507 ARRA Federal Transit Formula Grants - Stimulus ARRA 20.932 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
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
SCHEDULE OF PRIOR FEDERAL AWARD FINDINGS YEAR ENDED JUNE 30, 2012 Schedule of Prior Federal Award Findings No matters were reported. Page 11