Report on a Single Audit of the State of Michigan, Lansing, MI

What We Looked AtWe reviewed the State of Michigan's 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 21, 2018.What We FoundWe found that the report contained a matching, level of effort, earmarking finding that needs prompt action from the National Highway Traffic Safety Administration's (NHTSA) management.RecommendationsWe recommend that NHTSA ensures that the State complies with the matching, level of effort, earmarking requirements.