Audit 408746

The accompanying schedule of expenditures of federal awards includes the federal award activity of the Rochester-Genesee Regional Transportation Authority (the Authority) and each of its blended component units under programs of the federal government for the year ended March 31, 2026. The blended component units are as follows:  Regional Transit Service, Inc., d/b/a RTS (RTS)  Lift Line, Inc., d/b/a RTS Access (Access)  Batavia Bus Service, Inc., d/b/a RTS Genesee (Genesee)  Livingston Area Transportation Service, Inc., d/b/a RTS Livingston (Livingston)  Ontario County Area Transit System, Inc., d/b/a RTS Ontario (Ontario)  Orleans Transit Service, Inc., d/b/a RTS Orleans (Orleans)  Seneca Transit Service, Inc., d/b/a RTS Seneca (Seneca)  Wayne Area Transportation Service, Inc., d/b/a RTS Wayne (Wayne)  Wyoming Transit Service, Inc., d/b/a RTS Wyoming (Wyoming)  Genesee Transportation Council Staff, Inc. (GTCS)

The accompanying schedule of expenditures of federal awards has been prepared in conformity with accounting principles generally accepted in the United States of America. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or 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. The Authority has elected not to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.