Our audit identified matters that are considered reportable under Government Auditing Standards and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Department did not ensure that the required minimum tests were performed for asphalt and aggregate materials used in highway and other construction projects. Details about each item are provided in the Findings, Recommendations, and Responses section of the report.