04/04/2024
23P-008
Device Sanitization Audit
The purpose of this engagement was to determine if Department-owned mobile devices, specifically smartphones and tablets, were managed in the Department’s mobile device management solution to allow for remote wipe when lost or stolen, sanitized before dissemination, and disposal.
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.
04/04/2024
24C-004
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.
03/25/2024
23I-012
River to Sea Transportation Planning Organization
The purpose of this engagement was to determine if River to Sea Transportation Planning Organization (TPO) has written accounting policies and financial management procedures that are in accordance with federal regulations, state statutes, and Department policies and procedures. Additionally, to determine whether River to Sea TPO invoices and expenses are in accordance with federal regulations, state statutes, and Grant Agreement G2798.
03/22/2024
23C-013
Department Section 129(a)(9) Financial Review FY 2022-23 (Over-the-Road Buses)
The purpose of this engagement was to determine if Department owned and operated tolling plazas provided equal access for Over-The-Road Buses (OTRBs) under the same terms and conditions as public transportation vehicles.
03/14/2024
24C-005
Baker Tilly US, LLP (Atkins) Cognizant Review CY2022
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 that 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.
01/11/2024
24C-001
D.L. Purvine, CPA, PLLC (WGI) Cognizant Review CY 2022
The purpose of this engagement was to determine whether the Indirect Cost Rate Audit conducted by D.L. Purvine, CPA, PLLC, was conducted in accordance with applicable auditing standards; and whether the Indirect Cost Rate Audit conducted by D.L. Purvine, CPA, PLLC provides reasonable assurance that 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.
01/10/2024
24C-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 United States Code (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.
12/22/2023
23I-013
Collier Metropolitan Planning Organization
The purpose of this engagement was to determine if Collier Metropolitan Planning Organization (MPO) has written accounting policies and financial management procedures that are in accordance with federal regulations, state statutes, and Department policies and procedures. Additionally, to determine whether Collier MPO’s invoices and expenses are in accordance with federal regulations, state statutes, and Agreement G2821.
12/18/2023
23I-014
CSXT – 2022 Indirect Rate
The purpose of this engagement was to determine whether CSXT fiscal year 2022 indirect rates are reasonable, based on allocable and allowable costs, and supported by transparent and understandable records.
12/08/2023
23I-006
Ocean Highway and Port Authority Port of Fernandina
The purpose of this engagement was to determine if Port Fernandina's financial management procedures, processes, and documentation comply and are in accordance with federal regulations, state statutes, and Department guidelines and Agreements.
11/21/2023
23C-011
Section 129 Financial Review
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.
11/20/2023
23C-012
Value Pricing Pilot Program Financial Review
The purpose of this engagement was to determine if the Department complied with Value Pricing Pilot Program (VPPP).
11/20/2023
24C-002
Aldrich CPAs + Advisors LLP, Cognizant Review – CY 2022
The purpose of this engagement was to determine whether the Indirect Cost Rate Audit conducted by Aldrich CPAs + Advisors LLP was conducted in accordance with applicable auditing standards; and whether the Indirect Cost Rate Audit conducted by Aldrich CPAs + Advisors LLP provides reasonable assurance that 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.
11/20/2023
22C-005-C
Audit of Direct Labor Cost Credits – Gannett Fleming, Inc.
The purpose of this engagement was to conduct an analytical review to determine if direct labor cost transfers complied with applicable FAR and Department policies.
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.
11/17/2023
24I-004
Department FY 2024-25 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 2024-25. 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. We determined the underlying risk of miscalculated rates resulting in unallowable charges to federal grants did not justify a full examination prior to rate submission and recommended the OOC submit the rates to FHWA for review and approval.
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.
10/16/2023
23C-009
CliftonLarsonAllen (TLP Engineering Consultants, Inc.) Cognizant Review CY 2022
The purpose of this engagement was to determine whether the Indirect Cost Rate Audit conducted by CliftonLarsonAllen (TLP Engineering Consultants, Inc.) was conducted in accordance with applicable auditing standards; and whether the Indirect Cost Rate Audit conducted by CliftonLarsonAllen (TLP Engineering Consultants, Inc.) 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.
10/12/2023
22C-005-B
Audit of Direct Labor Cost Credits (Transfers) – NV5, Inc.
The purpose of this engagement was to conduct an analytical review to determine if direct labor cost transfers complied with applicable FAR and Department policies.
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.
09/29/2023
2022-23AR
Annual Report, Fiscal Year 2022-23
Statutorily required report of all OIG activities for the preceding fiscal year.
09/28/2023
23C-010
Carr, Riggs & Ingram, LLC., (GAI) Cognizant Review CY 2022
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.
09/21/2023
23I-011
Pasco County Public Transportation (GoPasco)
The purpose of this engagement was to determine whether GoPasco has written
accounting policies and financial management procedures and processes that are in
accordance with federal regulations, state statutes, and Department policies and
procedures. Additionally, to determine whether GoPasco invoices and expenses are in
accordance with federal regulations, state statutes, and Grant Agreement G1H35.
08/07/2023
23I-005
Palm Beach Transportation Planning Agency
The purpose of this engagement was to determine if Palm Beach TPA was implementing Department financial management processes, in accordance with federal and state statutes, and Agreement G1O32.
07/14/2023
23C-003
Baker Tilly US, LLP (Atkins) Cognizant Review CY 2021
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.
07/14/2023
23P-006
Performance Measures Fiscal Year 2021-22
The purpose of this engagement was to meet the statutory requirement in Section
20.055, Florida Statutes (2022), to assess the validity and reliability of legislatively
approved performance measures and make recommendations for improvements, if
needed.
07/14/2023
21I-011
Miami-Dade Department of Transportation and Public Works
The purpose of this engagement was to determine if Miami-Dade Department of
Transportation and Public Works financial management procedures, processes, and
documentation comply and are in accordance with federal regulations, state statutes,
and Department guidelines and Agreements.
07/11/2023
2023-24AP
Audit Plan, Fiscal Year 2023-24
Our Work Plan is risk-based to provide broad coverage of Department programs, systems, and controls. The OIG's risk analysis is based on input from the Secretary, Assistant Secretaries, District Secretaries, Chief of Staff, and Functional Managers.
