FSA-2014-4200

Our audit identified matters that are considered reportable under Government Auditing Standards. These items included: (1) The Department of Transportation did not perform the required minimum tests of asphalt and concrete used in highways and other construction projects that were funded by the Highway Planning and Construction cluster grant; (2) The Department's process to ensure that minimum federal pay rates are paid to workers on federally funded projects was not followed; (3) Controls were not in place to ensure that federal reports were accurate or filed timely; (4) The Department did not ensure applications by subrecipients for the Formula Grants for Rural Areas program were complete and accurate; (5) The Department did not adequately monitor subrecipients of the Formula Grants for Rural Areas as required by federal regulations. Details about each item are provided in the Findings, Recommendations, and Responses section of the report.