May 3, 2023
Summary Report on Significant Single Audit Findings Impacting DOT Programs for the 3-Month Period Ending March 31, 2023
What We Looked At
We queried and downloaded 74 single audit reports prepared by non-Federal auditors and submitted to the Federal Audit Clearinghouse between January 1, 2023 and March 31, 2023, to identify significant findings related to programs directly funded by the Department of Transportation (DOT).
What We Found
We found that reports contained a range of findings that impacted DOT programs. The auditors reported 36 incidents of significant noncompliance with Federal guidelines related to 15 grantees that require prompt action from DOT’s Operating Administrations (OA). Of the 36 findings, 21 were repeat findings related to 8 grantees. The auditors also identified questioned costs totaling $14,886,138 for six grantees. Of this amount, $7,612,623 was related to the Crow Tribe of Indians, $5,472,288 was related to Pit River Tribe, and $1,146,291 was related to the COVID-19 formula grants of the Suburban Mobility Authority for Regional Transportation, Detroit, MI. Additionally, we identified nonmonetary repeat findings that caused a disclaimer of opinion for the Crow Tribe of Indians, Crow Agency, MT.
We recommend that DOT coordinate with the impacted OAs to develop a corrective action plan to resolve and close the findings identified in this report. We also recommend that DOT determine the allowability of the questioned transactions and recover $14,886,138, if applicable.