Our Objective(s)
To evaluate single audit reports uploaded to the Federal Audit Clearinghouse between April 1, 2025 and June 30, 2025, 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 Found
Auditors reported 20 findings related to 11 grantees that included significant noncompliance with Federal guidelines that require prompt actions from DOT's Operating Administrations.
Of the 20 findings, 8 were repeat findings related to 4 grantees.
Auditors identified questioned costs totaling $27,114 for 1 of the 11 grantees.
We identified nonmonetary repeat findings that caused a disclaimer of opinion for one entity and a qualified opinion for another.
Recommendations
We made 2 recommendations to OST to resolve and close the findings and recover questioned costs, if applicable.
