Minnesota Office of the Legislative Auditor
Financial Audit Division

Menu

Minnesota Office of the Legislative Auditor Menu

Report Summary
Department of Transportation

 

Financial Audit Division Report 06-12 Released March 16, 2006

Audit Findings:

  • The department did not ensure the accuracy of the infrastructure balance in the state’s annual financial statements.
  • The department did not adequately follow certain project oversight procedures.
  • The department did not ensure that bituminous testing requirements were met for certain airport improvement projects.
  • The department did not reconcile its federal billing to the Federal Highway Administration’s project status report.
The audit report contained one finding relating to the state’s Comprehensive Annual Financial Report and three findings related to federal legal compliance. The department resolved one of two findings included in our prior audit report, and one is repeated in this report.
   Audit Scope:

Programs material to the State of Minnesota’s financial statements and to federal program compliance for fiscal year 2005.

Selected Audit Areas:
  • Infrastructure and Right of Way: Capital Outlay
  • Federal Highway Construction and Planning Grants (CFDA 20.205)
  • Federal Airport Improvement Grants (CFDA #20.106)

Background:

The Department of Transportation maintains over $6.7 billion in state highway infrastructure and right of way assets. During the fiscal year ended June 30, 2005, expenditures for infrastructure and right of way were $466 million and $98 million, respectively. These costs are funded in part by federal grant funds.

 

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