Federal Reports

What We Looked AtWe reviewed the State of Rhode Island and Providence Plantations' 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 March 28, 2018.What We FoundWe found that the report contained a special tests and provisions requirements finding that needs prompt action from the Federal Highway Administration's (FHWA) management.RecommendationsWe recommend that FHWA ensures that the State complies with the special tests and provisions requirements. We also recommend that FHWA recovers $214,516 from the State, if applicable.

What We Looked AtWe reviewed the North Coast Railroad Authority'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 March 27, 2018.What We FoundWe found that the report contained a reporting requirements finding that needs prompt action from the Office of the Secretary's (OST) management.RecommendationsWe recommend that OST ensures that the North Coast Railroad Authority complies with the reporting requirements.

What We Looked AtWe reviewed the San Francisco Municipal Transportation Agency'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 March 29, 2018.What We FoundWe found that the report contained a procurement, suspension, and debarment finding that needs prompt action from the Federal Transit Administration's (FTA) management.RecommendationsWe recommend that FTA ensures that the Agency complies with the procurement, suspension, and debarment requirements. We also recommend that FTA recovers $214,494 from the Agency, if applicable.

What We Looked AtWe reviewed the State of North Carolina'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 March 19, 2018.What We FoundWe found that the report contained a special tests and provisions finding that needs prompt action from the Federal Highway Administration's (FHWA) management.RecommendationsWe recommend that FHWA ensures that the State complies with the special tests and provisions requirements.

What We Looked AtWe reviewed the Puerto Rico Highways and Transportation Authority's single audit report for the fiscal year ending June 30, 2016, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated April 6, 2018.What We FoundWe found that the report contained subrecipient monitoring requirements, special tests and provisions requirements, and matching requirements findings that need prompt action from the Federal Highway Administration's (FHWA) management and the Federal Transit Administration's (FTA) management.RecommendationsWe recommend that FTA ensures that the Authority complies with the subrecipient monitoring requirements. We recommend that FHWA ensures that the Authority complies with the special tests and provisions requirements and the matching requirements.

Medicare payments to providers for emergency ambulance transports did not comply or potentially did not comply with Federal requirements. Specifically, Medicare made improper and potentially improper payments totaling $1.9 million: (1) improper payments of $975,154 for transports to destinations that were not covered by Medicare for either emergency or nonemergency ambulance transports, including the identified ground mileage associated with the transports, and (2) potentially improper payments of $928,092 for transports that may not have met Medicare coverage requirements or might have been paid by Medicare as nonemergency ambulance transports. During our audit period (calendar years 2014 through 2016), the Centers for Medicare & Medicaid Services (CMS) did not require the Medicare contractors to implement nation-wide prepayment edits that would either deny payments or mandate prepayment review for emergency ambulance transports to destinations other than hospitals or skilled nursing facilities.