Summary Report on Significant Single Audit Findings Impacting DOT Programs for the 3-Month Period Ending December 31, 2023

What We Looked AtWe queried and downloaded 16 single audit reports prepared by non-Federal auditors and submitted to the Federal Audit Clearinghouse between October 1, 2023, and December 31, 2023, to identify significant findings related to programs directly funded by the Department of Transportation (DOT).What We FoundWe found that reports contained a range of findings that impacted DOT programs. The auditors reported seven incidents of significant noncompliance with Federal guidelines related to four grantees that require prompt action from DOT’s Operating Administrations. Of these seven significant findings, five were repeat findings related to two grantees. The auditors also identified questioned costs totaling $10,240,600 for three grantees. Of this amount, $29,997 was related to the Gary Public Transportation Corporation, Gary, IN; $8,570,742 was related to the Navajo Nation, Window Rock, AZ; and $1,639,861 was related to the Pit River Tribe, Burney, CA. Additionally, we identified a nonmonetary repeat finding that caused a qualified opinion for the Navajo Nation.RecommendationsWe recommend that DOT coordinate with the impacted Operating Administrations to develop a corrective action plan to resolve and close the findings identified in this report. Additionally, we recommend that DOT determine the allowability of the questioned transactions and recover $29,997, if applicable. Furthermore, we recommend that OST works with FHWA to determine the allowability of the questioned tribal transactions and recover $10,210,603, if applicable.