FAC Explorer

Audit 299654

FY End
2023-06-30
Total Expended
$18.39M
Findings
10
Programs
5
Organization: Oats, INC (MO)
Year: 2023 Accepted: 2024-03-28
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
387480 2023-005 Significant Deficiency - I
387481 2023-005 Significant Deficiency - I
387482 2023-005 Significant Deficiency - I
387483 2023-005 Significant Deficiency - I
387484 2023-005 Significant Deficiency - I
963922 2023-005 Significant Deficiency - I
963923 2023-005 Significant Deficiency - I
963924 2023-005 Significant Deficiency - I
963925 2023-005 Significant Deficiency - I
963926 2023-005 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
20.509 Formula Grants for Rural Areas and Tribal Transit Program $5.42M Yes 1
20.507 Federal Transit_formula Grants $449,809 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $275,676 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $98,454 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $85,730 - 0

Contacts

Name Title Type
K2LGS8643927 Dorothy Yeager Auditee
5735545901 Donna Doty Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: OATS, Incorporated has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal activity of OATS, Incorporated under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of OATS, Incorporated, it is not intended to and does not present the financial position, change in net assets, or cash flows of OATS, Incorporated.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: OATS, Incorporated has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: OATS, Incorporated has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. OATS, Incorporated has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-005
Suspension and Debarment Federal Agency: U.S. Department of Transportation Federal Program Name: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MO-2020-010-00, MO-2019-24-00, MO-2021-003-00, MO18-X035, and MO-2023-002-00 Pass-Through Agency: Missouri Department of Transportation Pass-Through Number(s): N/A Award Period: 7/1/14-12/31/24 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Verification that vendors were not suspended or debarred were not retained. Condition: During the audit 1 of 7 vendors Oats did not complete a sam.gov search to see if the vendor is either suspended or debarred. Questioned costs: None Context: Oats could not provide evidence of the vendor search performed before entering into a contract with the vendor. Cause: Oats did not have effective internal controls over compliance in place to ensure that suspension and debarment procedures were followed and documented. Effect: Failure to properly approve contractors and maintain documentation may result in unallowable costs being charged to the grant, or may result in federal funds being charged to the grant for activities related to suspended or debarred vendors. Repeat Finding: N/A Recommendation: Oats should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-005
Suspension and Debarment Federal Agency: U.S. Department of Transportation Federal Program Name: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MO-2020-010-00, MO-2019-24-00, MO-2021-003-00, MO18-X035, and MO-2023-002-00 Pass-Through Agency: Missouri Department of Transportation Pass-Through Number(s): N/A Award Period: 7/1/14-12/31/24 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Verification that vendors were not suspended or debarred were not retained. Condition: During the audit 1 of 7 vendors Oats did not complete a sam.gov search to see if the vendor is either suspended or debarred. Questioned costs: None Context: Oats could not provide evidence of the vendor search performed before entering into a contract with the vendor. Cause: Oats did not have effective internal controls over compliance in place to ensure that suspension and debarment procedures were followed and documented. Effect: Failure to properly approve contractors and maintain documentation may result in unallowable costs being charged to the grant, or may result in federal funds being charged to the grant for activities related to suspended or debarred vendors. Repeat Finding: N/A Recommendation: Oats should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-005
Suspension and Debarment Federal Agency: U.S. Department of Transportation Federal Program Name: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MO-2020-010-00, MO-2019-24-00, MO-2021-003-00, MO18-X035, and MO-2023-002-00 Pass-Through Agency: Missouri Department of Transportation Pass-Through Number(s): N/A Award Period: 7/1/14-12/31/24 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Verification that vendors were not suspended or debarred were not retained. Condition: During the audit 1 of 7 vendors Oats did not complete a sam.gov search to see if the vendor is either suspended or debarred. Questioned costs: None Context: Oats could not provide evidence of the vendor search performed before entering into a contract with the vendor. Cause: Oats did not have effective internal controls over compliance in place to ensure that suspension and debarment procedures were followed and documented. Effect: Failure to properly approve contractors and maintain documentation may result in unallowable costs being charged to the grant, or may result in federal funds being charged to the grant for activities related to suspended or debarred vendors. Repeat Finding: N/A Recommendation: Oats should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-005
Suspension and Debarment Federal Agency: U.S. Department of Transportation Federal Program Name: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MO-2020-010-00, MO-2019-24-00, MO-2021-003-00, MO18-X035, and MO-2023-002-00 Pass-Through Agency: Missouri Department of Transportation Pass-Through Number(s): N/A Award Period: 7/1/14-12/31/24 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Verification that vendors were not suspended or debarred were not retained. Condition: During the audit 1 of 7 vendors Oats did not complete a sam.gov search to see if the vendor is either suspended or debarred. Questioned costs: None Context: Oats could not provide evidence of the vendor search performed before entering into a contract with the vendor. Cause: Oats did not have effective internal controls over compliance in place to ensure that suspension and debarment procedures were followed and documented. Effect: Failure to properly approve contractors and maintain documentation may result in unallowable costs being charged to the grant, or may result in federal funds being charged to the grant for activities related to suspended or debarred vendors. Repeat Finding: N/A Recommendation: Oats should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-005
Suspension and Debarment Federal Agency: U.S. Department of Transportation Federal Program Name: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MO-2020-010-00, MO-2019-24-00, MO-2021-003-00, MO18-X035, and MO-2023-002-00 Pass-Through Agency: Missouri Department of Transportation Pass-Through Number(s): N/A Award Period: 7/1/14-12/31/24 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Verification that vendors were not suspended or debarred were not retained. Condition: During the audit 1 of 7 vendors Oats did not complete a sam.gov search to see if the vendor is either suspended or debarred. Questioned costs: None Context: Oats could not provide evidence of the vendor search performed before entering into a contract with the vendor. Cause: Oats did not have effective internal controls over compliance in place to ensure that suspension and debarment procedures were followed and documented. Effect: Failure to properly approve contractors and maintain documentation may result in unallowable costs being charged to the grant, or may result in federal funds being charged to the grant for activities related to suspended or debarred vendors. Repeat Finding: N/A Recommendation: Oats should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-005
Suspension and Debarment Federal Agency: U.S. Department of Transportation Federal Program Name: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MO-2020-010-00, MO-2019-24-00, MO-2021-003-00, MO18-X035, and MO-2023-002-00 Pass-Through Agency: Missouri Department of Transportation Pass-Through Number(s): N/A Award Period: 7/1/14-12/31/24 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Verification that vendors were not suspended or debarred were not retained. Condition: During the audit 1 of 7 vendors Oats did not complete a sam.gov search to see if the vendor is either suspended or debarred. Questioned costs: None Context: Oats could not provide evidence of the vendor search performed before entering into a contract with the vendor. Cause: Oats did not have effective internal controls over compliance in place to ensure that suspension and debarment procedures were followed and documented. Effect: Failure to properly approve contractors and maintain documentation may result in unallowable costs being charged to the grant, or may result in federal funds being charged to the grant for activities related to suspended or debarred vendors. Repeat Finding: N/A Recommendation: Oats should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-005
Suspension and Debarment Federal Agency: U.S. Department of Transportation Federal Program Name: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MO-2020-010-00, MO-2019-24-00, MO-2021-003-00, MO18-X035, and MO-2023-002-00 Pass-Through Agency: Missouri Department of Transportation Pass-Through Number(s): N/A Award Period: 7/1/14-12/31/24 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Verification that vendors were not suspended or debarred were not retained. Condition: During the audit 1 of 7 vendors Oats did not complete a sam.gov search to see if the vendor is either suspended or debarred. Questioned costs: None Context: Oats could not provide evidence of the vendor search performed before entering into a contract with the vendor. Cause: Oats did not have effective internal controls over compliance in place to ensure that suspension and debarment procedures were followed and documented. Effect: Failure to properly approve contractors and maintain documentation may result in unallowable costs being charged to the grant, or may result in federal funds being charged to the grant for activities related to suspended or debarred vendors. Repeat Finding: N/A Recommendation: Oats should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-005
Suspension and Debarment Federal Agency: U.S. Department of Transportation Federal Program Name: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MO-2020-010-00, MO-2019-24-00, MO-2021-003-00, MO18-X035, and MO-2023-002-00 Pass-Through Agency: Missouri Department of Transportation Pass-Through Number(s): N/A Award Period: 7/1/14-12/31/24 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Verification that vendors were not suspended or debarred were not retained. Condition: During the audit 1 of 7 vendors Oats did not complete a sam.gov search to see if the vendor is either suspended or debarred. Questioned costs: None Context: Oats could not provide evidence of the vendor search performed before entering into a contract with the vendor. Cause: Oats did not have effective internal controls over compliance in place to ensure that suspension and debarment procedures were followed and documented. Effect: Failure to properly approve contractors and maintain documentation may result in unallowable costs being charged to the grant, or may result in federal funds being charged to the grant for activities related to suspended or debarred vendors. Repeat Finding: N/A Recommendation: Oats should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-005
Suspension and Debarment Federal Agency: U.S. Department of Transportation Federal Program Name: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MO-2020-010-00, MO-2019-24-00, MO-2021-003-00, MO18-X035, and MO-2023-002-00 Pass-Through Agency: Missouri Department of Transportation Pass-Through Number(s): N/A Award Period: 7/1/14-12/31/24 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Verification that vendors were not suspended or debarred were not retained. Condition: During the audit 1 of 7 vendors Oats did not complete a sam.gov search to see if the vendor is either suspended or debarred. Questioned costs: None Context: Oats could not provide evidence of the vendor search performed before entering into a contract with the vendor. Cause: Oats did not have effective internal controls over compliance in place to ensure that suspension and debarment procedures were followed and documented. Effect: Failure to properly approve contractors and maintain documentation may result in unallowable costs being charged to the grant, or may result in federal funds being charged to the grant for activities related to suspended or debarred vendors. Repeat Finding: N/A Recommendation: Oats should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-005
Suspension and Debarment Federal Agency: U.S. Department of Transportation Federal Program Name: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MO-2020-010-00, MO-2019-24-00, MO-2021-003-00, MO18-X035, and MO-2023-002-00 Pass-Through Agency: Missouri Department of Transportation Pass-Through Number(s): N/A Award Period: 7/1/14-12/31/24 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Verification that vendors were not suspended or debarred were not retained. Condition: During the audit 1 of 7 vendors Oats did not complete a sam.gov search to see if the vendor is either suspended or debarred. Questioned costs: None Context: Oats could not provide evidence of the vendor search performed before entering into a contract with the vendor. Cause: Oats did not have effective internal controls over compliance in place to ensure that suspension and debarment procedures were followed and documented. Effect: Failure to properly approve contractors and maintain documentation may result in unallowable costs being charged to the grant, or may result in federal funds being charged to the grant for activities related to suspended or debarred vendors. Repeat Finding: N/A Recommendation: Oats should update and strengthen their procurement policy to match UG and DOL guidelines, and create a policy for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines. The Organization should ensure these policies are followed for all vendors and that documentation related to these policies are maintained. Views of responsible officials: There is no disagreement with the audit finding.