| Financial Audit Division Report 09-13 | Released March 26, 2009 |
The Department of Transportation generally complied with and had controls to ensure compliance with certain provisions of laws, regulations, contracts, and grants applicable to its major federal programs for fiscal year 2008. However, the department had a control deficiency over the preparation of its Schedule of Expenditures of Federal Awards.
The department’s Office of Audit reported additional findings in its separately issued report dated January 23, 2009, and our report should be read in conjunction with their report. (The Department of Transportation Office of Audit Report 09-800-71).
The Department of Transportation did not reconcile expenditures reported to the federal government for the Highway Planning and Construction Program (CFDA 20.205) to the expenditures recorded in the state’s accounting system.
The Department of Transportation’s Office of Audit separately reported other federal program findings and questioned costs in Report 09-800-71 dated January 23, 2009. Findings included weaknesses in materials control and cash management procedures and noncompliance with environmental requirements.
To determine whether the Department of Transportation complied with program requirements in its administration of the following federal programs for fiscal year 2008:
| CFDA | Program | |
| 20.106 | Airport Improvement | |
| 20.205 | Highway Planning and Construction | |
| 20.500 | Federal Transit- Capital Investment Grants |
