10/24/2025
26C-004
FTE Section 129(a)(9) Financial Review FY 2024-25 (Over-the-Road Buses)
The purpose of this engagement was to determine if the FTE’s owned tolling plazas provided equal access for OTRBs under the same terms and conditions as public transportation vehicles.
10/24/2025
26C-003
FTE Section 129(a)(3) Financial Review FY 2024-25 (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)(A), Toll Roads, Bridges, Tunnels, and Ferries, Limitations on use of toll revenue.
10/24/2025
25I-004
Miami-Dade Transportation Planning Organization (MDTPO)
The purpose of this engagement was to conduct an audit of Miami-Dade Transportation Planning Organization’s (TPO) to evaluate accounting and financial management policies, procedures, and processes for compliance with applicable federal regulations, Florida Statutes, and relevant Department policies and standard operating procedures. Additionally, we evaluated whether invoices for grant agreement G2894 comply with contractual agreements and Department guidelines, have invoiced expenses which are allowable, properly supported by adequate documentation, and meet applicable federal regulations and Florida Statutes.
10/22/2025
26C-001
D.L. Purvine, CPA, PLLC, Cognizant Review - CY 2024 WGI, Inc.
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 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.
10/22/2025
26C-005
Department Section 129(a)(3) Financial Review FY 2024-25 (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)(A), Toll Roads, Bridges, Tunnels, and Ferries, Limitations on use of toll revenue.
10/22/2025
26C-006
Department Value Pricing Pilot Program Financial Review FY 2024-25
The purpose of this engagement was to determine if the Department complied VPPP.
10/22/2025
26C-007
Department Section 129(a)(9) Financial Review Over-The-Road Busses
The purpose of this engagement was to determine if the Department owned and operated tolling plazas provided equal access to OTRBs under the same terms and conditions as public transportation vehicles.
10/14/2025
25I-006
Jacksonville Port Authority
The purpose of this engagement was to determine if Jacksonville Port Authority’s (JAXPORT) written accounting policies
and financial management procedures comply with applicable Florida Statutes,
Florida Administrative Code, and relevant Department policies and standard
operating procedures. Also to determine whether invoices for the selected grants comply with contractual
agreements and Department guidelines, include invoiced allowable expenses,
are properly supported by adequate documentation, and comply with applicable
Florida Statutes and Florida Administrative Code.
10/06/2025
25P-005
Adopt-a-Highway Program Audit
The purpose of this audit
was to determine if the Department has sufficient policies and procedures related to the
Adopt-a-Highway Program to meet the program requirements. Additionally, to determine
if the Department is effectively monitoring the program.
09/30/2025
Annual Report 2024-25
Statutorily required report of all OIG activities for the preceding fiscal year.
09/19/2025
25C-012
Carr, Riggs & Ingram, LLC., (GAI) Cognizant Review CY 2024
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.
08/15/2025
24I-006
Ride Solution Transit
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, Florida statutes, Department guidelines, and Grant Agreements (Agreement) G1L31 and G2197.
07/29/2025
Audit Work Plan FY2025-26
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.
07/29/2025
23I-003
Gadsden County LAP Audit
The purpose of this engagement was to determine if the Gadsden County LAP financial management procedures, processes, and documentation are in adherence and maintained in accordance with the federal regulations, Florida statutes, and Department guidelines and Agreements.
