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fiscal year. The reporting forms include required The Ohio DOT information on each agency's registered agent, The Governor of Ohio has designated the Ohio officers, documentation of fidelity or performance DOT as the agency responsible for administering bonds (required to remain exempt from audit FTA programs for the state. Section 5501.07 of the requirements), and a report of budgeted and actual Ohio Revised Code designates the Office of Transit transactions.6 within the Ohio DOT to administer all FTA programs The Oregon DOT's Audit Division, along with for which the state is administratively responsible. PTD, tracks OMB Circular A-133 audits for com- The Ohio DOT also administers approximately pliance. Responsibilities are described in the state $15 million in state funds for public transportation management plan as follows: annually. The Office of Transit is led by an adminis- · The division, or the [Oregon DOT] Internal trator and is supported by a staff of 12 full-time em- Audit Division, reviews the annual audits of ployees, one part-time employee, and one consultant. sub recipients to assure that federal and state In a typical fiscal year, the Ohio DOT awards transit funds are reported in the audits. FTA program funds to subrecipients as follows: · The division maintains copies of the audits for · Formula Grants for Non-Urbanized Areas at least three years. (Section 5311)--35 rural subrecipients · The division reviews the management letter · Transportation for Elderly Persons and Per- accompanying an audit to determine if there sons with Disabilities (Section 5310)--195 are material findings that need to be addressed subrecipients before grant agreements are executed with the subrecipient. The Ohio DOT also administers funds related · The division is responsible to issue manage- to the Job Access and Reverse Commute Program ment decisions within six weeks on subrecipi- (Section 5316) and the New Freedom Program (Sec- ent audit findings and ensure that subrecipi- tion 5317). ents take corrective action. Appendix C contains a pre-award audit ques- Source of Financial Audit Requirement tionnaire developed by PTD for new subrecipients.7 According to the Ohio DOT's state management The questionnaire is designed to help PTD assess plans covering Section 5311 and 5310 subrecipients, the subrecipient's ability to comply with the require- ments associated with FTA funding. Areas covered [a]ll Section 5311 grantees are required to have by the questionnaire include an annual audit. Where grantees subcontract, subcontractors are subject to the audit require- · general information, including the amount of ments as well. Section 5311 grantees must follow federal awards from all sources for the previ- the requirements of the (Federal) Single Audit ous fiscal year; Act of 1984 and OMB A-133 as applicable. · cash management, addressing controls over federal funds, documentation of disbursements, and and reconciliation of bank accounts; and Section 5310 recipients that receive $500,000 or · other areas, covering indirect costs, cost shar- more annually in federal funds are required to ing, compliance, and procurement. submit an annual A-133 audit to [Ohio DOT]. Recipients are also required to submit operating reports to [Ohio DOT] for as long as they operate 6 the vehicle or until disposition is granted, which- Oregon Secretary of State, Audits Division. Report in Lieu ever is earlier.8 of Audit (Revised 2008). Available at: http://www.sos.state.or. us/audits/pages/municipal/forms.html (accessed December 19, The Ohio DOT has a number of Section 5311 sub- 2011). recipients that expend less than $500,000 in federal 7Oregon Department of Transportation, Public Transit Divi- sion, Pre-Award Audit Questionnaire for New Sub-Recipient. Available at: http://www.oregon.gov/ODOT/PT/PROGRAMS/ 8State of Ohio. Management Plan for Rural (FTA Section SHARED/MGMT_PLAN/PreawardProgQs.pdf?ga=t (accessed 5311) and for Elderly Individuals and Individuals with Dis- December 19, 2011). abilities (FTA Section 5310), 2008. 15