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). These items included the Department: (1) not monitoring the use of revenue generated by non-commercial airports (airports); (2) not adequately monitoring subrecipients (airports) to ensure that they disbursed advanced federal funds within three business days of receiving funds from the Department; (3) not submitting complete annual financial reports for the Airport Improvement Program Grant to the Federal Aviation Administration (FAA); (4) paying for project expenditures using Highway Planning and Construction Cluster (HPCC) funds that were incurred prior to the project being authorized by the federal government; and (5) not consistently obtaining and reviewing contractor payrolls for construction projects funded by the Highway Planning and Construction Cluster. Details about each item are provided in the Findings, Recommendations, and Responses section of the transmittal.

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