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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary

Management Letter

Department of Transportation

Fiscal Year Ended June 30, 2000

Key Findings and Recommendations:

  • The Department of Transportation did not comply with certain federal and state requirements, such as the Davis Bacon Act and environmental regulations, for the Highway Planning and Construction Program (CFDA 20.205). The department should improve internal controls to ensure compliance with federal and state requirements. Four of the seven findings are prior audit report issues. We recommend that the department determine corrective action for these findings to resolve these issues.

Management letters address internal control weaknesses and noncompliance issues found during our annual audit of the state's financial statements and federally-funded programs. The scope of work in individual agencies is limited. During the fiscal year 2000 audit, our work at the Department of Transportation focused on selected components of the state's financial statements, including state highway construction expenditures, grants for airport improvement, and grants to local governments for road construction and maintenance. We also reviewed local bridge and transit project disbursements, rail service improvement loan balances, and highway user tax transfers. Finally, we reviewed three federally funded programs administered by the department to determine whether the department complied with certain federal requirements.