May 2, 2018
Report on Single Audit of the State of Ohio, Columbus, OH
What We Looked At
As part of our single audit program oversight responsibilities, we queried the Federal Audit Clearinghouse’s Image Management System to identify single audit reports containing findings that affect directly awarded Department of Transportation (DOT) programs. We reviewed the State of Ohio’s single audit report for the period ending June 30, 2017, which was prepared by an independent auditor.
What We Found
We found that the single audit report contained a significant finding related to non-compliance with the Office of Management and Budget’s (OMB) requirements that need prompt action from the Federal Highway Administration’s (FHWA) management.
We recommend FHWA ensures that the State complies with OMB’s requirements. We also recommend that FHWA determine the allowability of the $5,824 transaction, then review all construction projects to ensure that expenditures were properly paid within the period of performance, and recover any additional questioned costs, if applicable.