03/21/2025
24I-008
Tampa Electric Company
The purpose of this engagement was to determine if the process used by the Department for utility relocation contracts from contract development through contract closing provides sufficient oversight; determine whether invoiced costs on the Tampa Electric Company contract ASI71 were allowable, based on actual costs, and adequately supported in compliance with applicable laws, rules, and regulations; and determine whether the District conducted adequate oversight over the Utility Work Agreement ASI71.
03/11/2025
23P-010
ATC Lease & Operating Agreement Audit
The purpose of this audit was to determine the status of the prior Department OIG audit 12I-9005, issued June 30, 2014, and if corrective actions have been implemented by the Department’s ITS. Also, to determine if ATC is compliant with the required documentation and reports in accordance with the Agreement for CY 2022. In addition, to determine if the Department has received accurate revenues from ATC in accordance with the Agreement for CY 2022.
03/07/2025
24P-009
Consultant Network Access
The purpose of this engagement was to determine whether the Department effectively terminates network access privileges of external consultants and contractors upon the expiration or termination of the contract consistent with Department policies and procedures, as well as the State of Florida Cybersecurity Standards (SFCS) subcategory PR.AC-1 related to access revocation and deprovisioning.
This report may contain information that is considered confidential and/or exempt from the provisions of Section 119.07(1), F.S. Please contact the Office of Inspector General for further assistance.
01/02/2025
24P-002
State Prohibited Applications on Department Issued Devices
The purpose of this engagement was to determine the current capability of the Department to effectively prevent, detect, or correct Department devices on Department managed network(s) accessing prohibited applications as required by Senate Bill 258, the Adherence to State Prohibited Applications on Government Issued Devices.
This report may contain information that is considered confidential and/or exempt from the provisions of Section 119.07(1), F.S. Please contact the Office of Inspector General for further assistance.
11/26/2024
25I-005
Department FY 2025-26 Indirect Rate Review
At the request of the Office of Comptroller (OOC), the Department’s Office of Inspector General reviewed the Department’s proposed indirect cost allocation rates for future year 2025-26. The Office of Inspector General has traditionally performed this examination prior to the Department’s submission of the proposed rates to the Federal Highway Administration (FHWA) for approval.
11/22/2024
24P-005
Mailroom Security
The purpose of this audit was to
determine if the Department has sufficient written policies and procedures related to
mailroom security. Also, to determine if the Department is securely handling
correspondence containing Florida Department of Financial Services (DFS) warrants
payable to vendors and correspondence containing revenue payable to the Department.
11/22/2024
25C-008
Baker Tilly US, LLP (Atkins) Cognizant Review CY 2023
The purpose of this engagement was to determine whether the Indirect Cost Rate Audit conducted by Baker Tilly US, LLP (Atkins) was conducted in accordance with applicable auditing standards; and whether the Indirect Cost Rate Audit conducted by Baker Tilly US, LLP (Atkins) provides reasonable assurance the indirect cost rates are reasonable, allocable, and in compliance with applicable laws, rules, and regulations.
This report may contain information that is considered confidential and/or exempt from the provisions of Section 119.07(1), F.S. Please contact the Office of Inspector General for further assistance.
11/22/2024
25C-005
FTE Section 129(a)(9) Financial Review FY 2023-24 (Over-the-Road Buses)
The purpose of this engagement was to determine if FTE’s owned tolling plazas provided equal access for OTRBs under the same terms and conditions as public transportation vehicles.
This report may contain information that is considered confidential and/or exempt from the provisions of Section 119.07(1), F.S. Please contact the Office of Inspector General for further assistance.
11/22/2024
25C-003
FTE Section 129(a)(3) Financial Review FY 2023-24 (Toll Credits)
The purpose of this engagement was to determine if FTE complied with Title 23 U.S.C. Highways, Chapter 1, Federal-Aid Highways, Section 129(a)(3)(A), Toll Roads, Bridges, Tunnels, and Ferries, Limitations on Use of Revenue.
This report may contain information that is considered confidential and/or exempt from the provisions of Section 119.07(1), F.S. Please contact the Office of Inspector General for further assistance.
11/22/2024
25C-007
Aldrich CPAs + Advisors LLP (Consor) Cognizant Review CY 2023
The purpose of this engagement was to determine whether the Indirect Cost Rate Audit conducted by Aldrich CPAs + Advisors LLP (Consor) was conducted in accordance with applicable auditing standards; and whether the Indirect Cost Rate Audit conducted by Aldrich CPAs + Advisors LLP (Consor) provides reasonable assurance the indirect cost rates are reasonable, allocable, and in compliance with applicable laws, rules, and regulations.
This report may contain information that is considered confidential and/or exempt from the provisions of Section 119.07(1), F.S. Please contact the Office of Inspector General for further assistance.
10/24/2024
24P-010
Performance Measures FY 2022-23 Audit
The purpose of this engagement was to meet the statutory requirement in Section 20.055, F. S., (2023), to assess the validity and reliability of legislatively approved performance measures and make recommendations for improvements, if needed.
10/23/2024
25P-001
HR HSMV-0280-24 Data Exchange Internal Control and Data Security Audit
The purpose of this engagement was to determine whether the HR is following the current MOU requirements for the data exchange program and to determine if internal controls within the HR and OIT regarding the HSMV Driver’s License Data Exchange are adequate to protect personal data from unauthorized access, distribution, use, modification, or disclosure.
This report may contain information that is considered confidential and/or exempt from the provisions of Section 119.07(1), F.S. Please contact the Office of Inspector General for further assistance.
10/21/2024
25C-001
Department Section 129(a)(3) Financial Review FY 2023-24 (Toll Credits)
The purpose of this engagement was to determine if the Department complied with Title 23 United States Code, Highways, Chapter 1, Federal-Aid Highways, Section 129(a)(3), Toll Roads, Bridges, Tunnels, and Ferries, Limitations on use of toll revenue.
10/21/2024
25C-002
Department Value Pricing Pilot Program Review FY 2023-24
The purpose of this engagement was to determine if the Department complied with VPPP.
10/21/2024
25C-004
Department Section 129(a)(9) Financial Review FY 2023-24 (Over-the-Road Buses)
The purpose of this engagement was to determine if Department owned and operated tolling plazas provided equal access for OTRBs under the same terms and conditions as public transportation vehicles.
10/10/2024
25C-006
D.L. Purvine, CPA, PLLC (WGI) Cognizant Review FYE 2023
The purpose of this engagement was to determine whether the Indirect Cost Rate Audit conducted by D.L. Purvine, CPA, PLLC (WGI) was conducted in accordance with applicable auditing standards; and whether the Indirect Cost Rate Audit conducted by D.L. Purvine, CPA, PLLC (WGI) provides reasonable assurance the indirect cost rates are reasonable, allocable, and in compliance with applicable laws, rules, and regulations.
This report may contain information that is considered confidential and/or exempt from the provisions of Section 119.07(1), F.S. Please contact the Office of Inspector General for further assistance.
10/09/2024
24P-006
Fair Labor Standards Act (FLSA) Overtime Determinations Review
The purpose of this engagement is to determine if the Department’s policies, procedures, and guidance are in compliance with FLSA Overtime Determination requirements. In addition, the purpose was to determine if the Department is compliant with determining employee job classifications in accordance with FLSA.
09/25/2024
Annual Report 2023-24
Statutorily required report of all OIG activities for the preceding fiscal year.
09/20/2024
24C-009
Carr, Riggs & Ingram, LLC., (GAI) Cognizant Review CY 2023
The purpose of this engagement was to determine whether the Indirect Cost Rate Audit conducted by Carr, Riggs & Ingram, LLC., (GAI) was conducted in accordance with applicable auditing standards; and whether the Indirect Cost Rate Audit conducted by Carr, Riggs & Ingram, LLC., (GAI) provides reasonable assurance the indirect cost rates are reasonable, allocable, and in compliance with applicable laws, rules, and regulations.
This report may contain information that is considered confidential and/or exempt from the provisions of Section 119.07(1), F.S. Please contact the Office of Inspector General for further assistance.
09/09/2024
24C-010
CliftonLarsonAllen LLP, Cognizant Review- CY 2023
The purpose of this engagement was to determine whether the Indirect Cost Rate Audit conducted by CliftonLarsonAllen, LLP was conducted in accordance with applicable auditing standards; and whether the Indirect Cost Rate Audit conducted by CliftonLarsonAllen, LLP provides reasonable assurance the indirect cost rates are reasonable, allocable, and in compliance with applicable laws, rules, and regulations.
This report may contain information that is considered confidential and/or exempt from the provisions of Section 119.07(1), F.S. Please contact the Office of Inspector General for further assistance.
07/15/2024
Audit Work Plan FY2024-25
The OIG’s Annual Audit Work Plan provides broad audit coverage and focuses OIG resources on areas with the greatest known risks. We dedicate resources to auditing Department processes, contractor and consultant contracts, intermodal grant programs, and examining federal reimbursement rates.
07/03/2024
24I-001
Suwannee Valley Transit Authority
The purpose of this engagement was to evaluate the financial management controls of Department funds to ensure invoices and expenses are in accordance with federal regulations, state statutes, Department guidelines, and Grant Agreements (Agreement) G2353 and G2704.
