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Audit Reports

Date

DOT Needs to Improve its Tracking and Monitoring of All Single Audit Findings in Order to Effectively Manage Grants

Project ID
FI2012037
File Attachment

On December 28, 2011, we issued our final report on DOT’s implementation of single audit recommendations and cost recovery.  We found that for single audit findings classified as high priority, the five Operating Administrations (OA) we reviewed[1] issued decisions on grantees’ planned corrective actions within the Office of Management and Budget’s prescribed deadline.  However, for lower priority findings, the OAs issued untimely and incomplete decisions on grantees’ planned corrective actions.  Furthermore, the OAs did not ensure that grantees fully implemented planned corrective actions in a timely manner, including resolution of questioned costs.  Finally, the OAs did not take sufficient actions to identify and address grantees with numerous or repeated single audit findings.

We made recommendations to DOT to update its procedures to ensure prompt resolution of all single audit findings.  The Department concurred with one of our five recommendations, and partially concurred with the other four. We consider OST’s planned actions sufficient, but open pending completion of the planned actions.  

 


[1] We reviewed FHWA, FTA, FAA, FRA, and NHTSA.