Our Objective(s)To evaluate single audit reports uploaded to the Federal Audit Clearinghouse between October 1, 2024 and December 31, 2024, and identify findings that affect directly awarded Department of Transportation (DOT) programs.
Why This AuditOIG performs oversight of independent, non-Federal auditors' single audit reports. Over the past 3 fiscal years, on average over 250 single audit reports were issued that included 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 29 incidents of significant noncompliance with Federal guidelines related to 14 grantees that require prompt actions from DOT's Operating Administrations.
Of 29 findings, 12 were repeat findings related to 4 grantees.
Auditors identified questioned costs totaling $6,873,168 for seven grantees.
Of this amount, $5,574,091 was related to The Navajo Nation, Window Rock, AZ and $419,296 was related to Toledo Area Regional Transit Authority, Toledo, OH.
We identified nonmonetary repeat findings that caused disclaimers of opinions for two entities.
RecommendationsWe made four recommendations to OST to resolve and close the findings and recover questioned costs, if applicable.
