PER-2021-4200A

This audit found that the Department of Transportation (Department) did not exceed its developed Spending Plan for the first half of state fiscal year 2021 (July 2020 through December 2020). However, the Department's Spending Plan was not developed based on specific projects and operations scheduled for the fiscal year. Consequently, the fact that the Department had not yet exceeded its Spending Plan was largely due to chance. It was not the result of Department Management’s planning and control based on realistic expectations for the fiscal year. Furthermore, the Department is still at risk for exceeding its Spending Plan in future periods because it has not implemented the Office of the State Auditor’s (OSA) recommendations to (1) develop the Spending Plan based on specific projects and operations and to (2) monitor and enforce highway division compliance with the Spending Plan. Details about each item are provided in the Findings, Recommendations, and Responses section of the report. The Department agreed with the results of the audit. However, to ensure that readers are not misled, the report includes a State Auditor’s Response.

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