|Financial Audit Division||May 2022|
The Minnesota Department of Transportation generally had adequate internal controls to ensure compliance with applicable legal requirements. However, the department had some internal control weaknesses related to contract management system access, project oversight duties, and code of conduct training or recertification. The department also generally complied with the finance-related legal requirements we tested, but there were some specific instances of noncompliance related to change orders and documentation supporting highway contract payments.
|Did Not Comply|
|Finding 1. The Minnesota Department of Transportation does not have formal access recertification procedures for AASHTOWare and did not retain evidence of access privilege recertifications. (p. 10)||Yes||No|
|Finding 2. The Minnesota Department of Transportation did not always use change orders to document significant changes in major items. (p. 12)||No||Yes|
|Finding 3. The Minnesota Department of Transportation did not always have documented support for highway contract payments. (p. 13)||No||Yes|
|Finding 4. The Minnesota Department of Transportation did not appropriately segregate project oversight duties. (p. 14)||Yes||No|
|Finding 5. The Minnesota Department of Transportation did not ensure that employees completed annual code of conduct training or recertification. (p. 15)||Yes||No|