Federal Reports

What We Looked AtWe reviewed the South Carolina Department of Transportation's (SCDOT) 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 28, 2017.What We FoundWe found that the report contained a finding related to improper recording of accounts payable and accounts receivable that needs prompt action from the Federal Highway Administration's (FHWA) management.RecommendationsWe recommend that FWHA ensures that the SC DOT complies with proper accounting requirements for accounts payable and accounts receivable.

What We Looked AtWe reviewed the State of Vermont'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 22, 2018.What We FoundWe found that the report contained reporting and matching, level of effort, earmarking findings that need prompt action from the National Highway Traffic Safety Administration's (NHTSA) management.RecommendationsWe recommend that NHTSA ensures that the State complies with the reporting and matching, level of effort, earmarking requirements.

We reviewed NRCS’ oversight of the CIG program.

What We Looked AtWe reviewed the Commonwealth of the Northern Mariana Islands' single audit report for the fiscal year ending September 30, 2017, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated June 27, 2018.What We FoundWe found that the report contained an equipment and real property management finding that needs prompt action from the Federal Highway Administration's (FHWA) management.RecommendationsWe recommend that FHWA ensures that the Commonwealth complies with the equipment and real property management requirements.

Our objective was to assess the company’s ability to restore IT services after a disruption. To do so, we analyzed the company’s business continuity planning and testing efforts and compared them to private- and public-sector IT management controls standards issued by the National Institute of Standards and Technology and ISACA (formerly the Information Systems Audit and Control Association). We also visited the company’s two data centers, analyzed IT service disruptions, and reviewed the company’s IT business continuity contracts.

This report provides the results of our audit to assess the National Institute of Standards and Technology’s (NIST) use of $300 million allocated by the Middle Class Tax Relief and Job Creation Act of 2012 (the Act) for public safety communications research and development (R&D). The objective of our audit was to assess whether NIST is appropriately using funds allocated by the Act to conduct public safety communications R&D, including NIST’s management of the Public Safety Innovation Accelerator Program (PSIAP).