Report on a Single Audit of the Commonwealth of the Northern Mariana Islands, Saipan, MP

What We Looked AtWe reviewed the Commonwealth of the Northern Mariana Islands' single audit report for the fiscal year ending September 30, 2017, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated June 27, 2018.What We FoundWe found that the report contained an equipment and real property management finding that needs prompt action from the Federal Highway Administration's (FHWA) management.RecommendationsWe recommend that FHWA ensures that the Commonwealth complies with the equipment and real property management requirements.