Minnesota Office of the Legislative Auditor
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Report Summary
Department of Transportation

Selected Programs

Fiscal Year 1995 Statewide Audit;

 

Public Release Date: April 5, 1996 No. 96-14

Agency Background

The Department of Transportation (MnDOT) is responsible to provide a balanced transportation system in Minnesota. The system includes aeronautics, highways, motor carriers, ports, public transit, railroads, and pipelines. The department funds it activities mainly from state appropriations, federal grants, and bond proceeds. Department expenditures for fiscal year 1995 totaled approximately $1.3 billion. James N. Denn is the commissioner of the department.

Selected Audit Areas and Conclusions

Our audit scope included primarily those areas material to the State of Minnesota's Comprehensive Annual Financial Report for the year ended June 30, 1995, and to the Single Audit objectives. It included the Highway Planning and Construction Program (CFDA 20.205), the Airport Improvement Program (CFDA 20.106), County State Aid- Highway Grants, Municipal State Aid-Street Grants, and the Bloomington Ferry Bridge construction. In addition, we reviewed employee overtime expenditures for fiscal year 1995.

We found that the Department of Transportation's financial activities for the programs included in the statewide audit scope are fairly presented in the State of Minnesota's Comprehensive Annual Financial Report for fiscal year 1995.

We found that the department complied with the general and program specific federal requirements for the Highway Planning and Construction Program and the Airport Improvement Program.

MnDOT could assist its management units by analyzing overtime usage throughout the department. The districts and divisions could then explore alternatives for making the optimum use of their salary budgets. Also, we found that the department did not consistently document the justification of overtime earned by MAPE and MMA employees.

 

Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155