Summary Report on Significant Single Audit Findings Impacting DOT Programs for the 3-Month Period Ending March 31, 2024

What We Looked AtWe queried and downloaded 60 single audit reports prepared by non-Federal auditors and submitted to the Federal Audit Clearinghouse between January 1, 2024, and March 31, 2024, 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 23 incidents of significant noncompliance with Federal guidelines, related to 16 grantees, that require prompt action from DOT’s Operating Administrations. Of the 23 significant findings, 8 were repeat findings related to 5 grantees. The auditors also identified questioned costs totaling $2,682,526 for nine grantees. Of this amount, $993,739 was related to the Logan County Commission, Logan, WV, and $1,106,389 was related to the Yolo County Transportation District, Woodland, CA. Additionally, we identified nonmonetary repeat findings that caused modified opinions for the State of Illinois, Springfield, IL, the Joint Programs of the Shoshone and Arapaho Tribes of the Wind River Reservation, and the Greater Roanoke Transit Company, Roanoke, VA.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. We also recommend that DOT determine the allowability of the questioned transactions and recover $2,576,852, if applicable. Finally, we recommend that OST work with FTA to determine the allowability of the questioned tribal transactions and recover $105,674, if applicable.