Federal Reports

We reviewed the Bureau of Safety and Environmental Enforcement (BSEE) to determine if it was overseeing and enforcing offshore oil and gas decommissioning requirements for idle infrastructure on the Outer Continental Shelf. Overall, we learned that BSEE has not yet implemented decommissioning policies and procedures at the national level.BSEE senior management told us the policies have not been implemented because there are concerns that requiring operators to decommission infrastructure will force many into bankruptcy. This happened, in part, because of (1) insufficient headquarters and regional management oversight; (2) BSEE staff’s need for training on enforcement procedures; and (3) regional management’s concern that enforcing the Federal regulations, by forcing operators to decommission, will push additional operators into bankruptcy.We plan to initiate a review within the next 2 years, which will allow BSEE the opportunity to develop and implement a bureauwide decommissioning policy.

What We Looked AtWe reviewed the City of Phoenix's single audit report for the fiscal year ending June 30, 2018, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated December 14, 2018.What We FoundWe found that the report contained a subrecipient monitoring finding that needs prompt action from the Federal Transit Administration's (FTA) management.RecommendationsWe recommend that FTA ensures that the City complies with the subrecipient monitoring requirements.

What We Looked AtWe reviewed the Greater New Haven Transit District's single audit report for the fiscal year ending June 30, 2018, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated December 7, 2018.What We FoundWe found that the report contained an activities allowed or unallowed finding that needs prompt action from the Federal Transit Administration's (FTA) management.RecommendationsWe recommend that FTA ensures that the District complies with the activities allowed or unallowed requirements. We also recommend that FTA recovers $221,551 from the District, if applicable.

What We Looked AtWe reviewed Macon-Bibb County's single audit report for the fiscal year ending June 30, 2018, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated December 31, 2018.What We FoundWe found that the report contained a reporting finding that needs prompt action from the Office of the Secretary's (OST) management.RecommendationsWe recommend that OST ensures that the County complies with the reporting requirements.

What We Looked AtWe reviewed the State of West Virginia's single audit report for the fiscal year ending June 30, 2018, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated February 8, 2018.What We FoundWe found that the report contained a period of performance and a special tests and provisions finding that need prompt action from the Federal Highway Administration's (FHWA) management.RecommendationsWe recommend that FHWA ensures that the State complies with the period of performance and the special tests and provisions requirements. We also recommend that FHWA recovers $6,521,679 from the State, if applicable.

What We Looked AtWe reviewed the New Mexico Department of Transportation's single audit report for the fiscal year ending June 30, 2018, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated October 25, 2018.What We FoundWe found that the report contained a subrecipient monitoring finding that needs prompt action from the Federal Highway Administration's (FHWA) management.RecommendationsWe recommend that FHWA ensures that the Department complies with the subrecipient monitoring requirements.

What We Looked AtWe reviewed the City of Bangor's single audit report for the fiscal year ending June 30, 2018, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated January 15, 2019.What We FoundWe found that the report contained a procurement and suspension and debarment finding that needs prompt action from the Federal Transit Administration's (FTA) management.RecommendationsWe recommend that FTA ensures that the City complies with the procurement and suspension and debarment requirements. We also recommend that FTA recovers $81,888 from the City, if applicable.

What We Looked AtWe reviewed the City of Long Beach's single audit report for the fiscal year ending June 30, 2017, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated November 9, 2018.What We FoundWe found that the report contained an allowable costs/cost principles finding that needs prompt action from the Federal Transit Administration's (FTA) management.RecommendationsWe recommend that FTA ensures that the City complies with the allowable costs/cost principles requirements. We also recommend that FTA recovers $1,656 from the City, if applicable.

What We Looked AtWe reviewed the Metro Regional Transit Authority's single audit report for the fiscal year ending December 31, 2017, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated September 24, 2018.What We FoundWe found that the report contained a special test and provisions finding that needs prompt action from the Federal Transit Administration's (FTA) management.RecommendationsWe recommend that FTA ensures that the Authority complies with the special test and provisions requirements.