Report on a Single Audit of the State of Nebraska, Lincoln, NE

What We Looked AtWe reviewed the State of Nebraska's single audit report for the fiscal year ended June 30, 2018, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated March 19, 2019.What We FoundWe found that the report contained two allowable costs/cost principles and subrecipient monitoring findings that need prompt action from the Federal Transit Administration's (FTA) management. We also found that the report contained an allowable costs/cost principles and subrecipient monitoring finding that needs prompt action from the National Highway Traffic Safety Administration's (NHTSA) management.RecommendationsWe recommend that FTA ensures that the State complies with the allowable costs/cost principles and subrecipient monitoring requirements. We also recommend that NHTSA ensures that the State complies with the allowable costs/cost principles and subrecipient monitoring requirements. In addition, we recommend that FTA recovers $303,917 and NHTSA recovers $11,745 from the State, if applicable.