Our Objective(s)To evaluate single audit reports uploaded to the Federal Audit Clearinghouse between July 1, 2024 and September 30, 2024, and to identify findings that affect directly awarded Department of Transportation (DOT) programs.
Why This AuditOIG performs oversight of independent, non-Federal auditors single audit reports. Between 200 and 300 single audit reports are issued annually that include findings related to programs directly funded by DOT. We issue memoranda that summarize the single audit reports significant findings and recommendations that require priority action by DOT. When warranted, we also recommend that DOT recover funds that were inappropriately expended by non-Federal entities.
What We FoundAuditors reported 31 incidents of significant noncompliance with Federal guidelines related to 13 grantees that require prompt actions from DOTs Operating Administrations.
Of 31 findings, 13 were repeat findings related to 6 grantees.
Auditors identified questioned costs totaling $338,801 for three grantees.
Of this amount, $214,478 was related to Capital Area Transit System, Baton Rouge, LA.
We identified a finding that caused an adverse opinion for the City of Lawrence, Lawrence, KS.
We identified nonmonetary repeat findings that caused qualified opinions for three entities.
RecommendationsWe made two recommendations to OST to resolve and close the findings and recover questioned costs, if applicable
