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Audit Reports

Date

Summary Report on Significant Single Audit Findings Impacting DOT Programs for the 3-Month Period Ending September 30, 2023

Requested By
Self-Initiated
Project ID
SA2024009
File Attachment
What We Looked At
We queried and downloaded 91 single audit reports prepared by non-Federal auditors and submitted to the Federal Audit Clearinghouse between July 1, 2023, and September 30, 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 43 incidents of significant noncompliance with Federal guidelines related to 19 grantees that require prompt action from DOT’s Operating Administrations (OA). Of these 43 findings, 13 were repeat findings related to 10 grantees. The auditors also identified questioned costs totaling $6,464,590 for five grantees. Of this amount, $5,141,550 was related to the State of Oklahoma, and $989,435 to Ottawa County, Oklahoma. Additionally, we identified nonmonetary repeat findings that caused qualified opinions for Cherokee County, Georgia; the Jackson Municipal Airport Authority, Jackson, MS; the City of Santa Fe, New Mexico; the County of San Joaquin, California; the North Coast Railroad Authority, Ukiah, CA; Ottawa County, Oklahoma; Alamosa County, Colorado; Lower Brule Sioux Tribe, Lower Brule, SD; and the Commonwealth Ports Authority, Saipan, MP.
 
Recommendations
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 $6,464,590, if applicable.

Recommendations

Closed on
No. 1 to OST
Coordinate with impacted OAs to develop a corrective action plan to resolve and close the findings highlighted in this report.
$6,464,590
No. 2 to OST
Determine the allowability of the questioned transactions and recover $6,464,590 if applicable.