Audit Reports

-A A +A
skip-to-content
May 2, 2018

Report on Single Audit of the State of Ohio, Columbus, OH

Self-Initiated
Project ID: 
SA2018052
View PDF Document
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.
 
Recommendations
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.

Recommendations

Open

Closed

Closed on 05.28.2019
No. 1 to FHWA

Ensures the State complies with the period of performance requirements.

Closed on 04.07.2020
$5,824
No. 2 to 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.