Audit Reports Issued Fiscal Year 2018-2019

06/21/2019
19P-1002
Procedure Review Process and System
The purpose of this engagement was to evaluate the functionality and effectiveness of the department's procedure review process and system.

06/21/2019
19P-1004
Truck Parking Availability System
The Office of Inspector General (OIG) initiated an engagement to review the Department of Transportation's (department) Truck Parking Availability System (TPAS) to determine if the system is effective in communicating available parking spaces to motorists and to identify the need for additional policy.

06/10/2019
18C-3004
Jacobs Engineering Follow-Up and Recommendation
The Office of Inspector General (OIG) conducted a follow-up review of Jacobs Engineering Group, Inc. (Jacobs) concerning a recommendation included in the OIG advisory report No. 13C-3005 dated February 12, 2014. The OIG advisory report No. 13C-3005 reviewed whether the Florida Turnpike Enterprise’s five General Engineering consultants’ internal controls over labor charging and timekeeping systems were effective, complete, and sufficiently detailed to detect time recording and billing errors.

5/28/2019
18I-9009
Transit Grant Awards Controls
The purpose of this engagement was to review district controls in place over the pre-award process for 5310 Program funding.

5/13/2019
18I-3002
Review of FLPO Grant Management Processes
The Office of Inspector General (OIG) evaluated the audit preparedness of the Freight and Multimodal Office, Seaports and Waterways Office, and Transit Office within the Office of Freight, Logistics and Passenger Operations (FLPO) as a continuation to the OIG engagement 18I-3001. As a basis for this evaluation, the OIG compared current practices in these FLPO offices to the findings issued in March 2017 by the Florida Auditor General (AG) to the Aviation and Spaceports Office (ASO).

5/13/2019
18I-3001
Follow-up to Auditor General Aviation Findings
The Florida Auditor General (AG) issued seven findings to the Aviation and Spaceports Office (ASO), in March 2017, regarding internal control deficiencies over its management of the Aviation Grant Program. During the annual risk assessment conducted by the Office of Inspector General (OIG) for Fiscal Year (FY) 2017-2018, the Assistant Secretary of Strategic Development, Tom Byron, requested a follow-up review of the AG’s audit findings. The OIG incorporated this request into the audit plan for FY 2017-2018 and subsequently for FY 2018-2019 (carried over from the previous FY).

5/13/2019
19C-6002
Atkins Interim Cognizant Review
Our office has performed a cognizant review of the audit of the Statement of Direct Labor, Fringe Benefits, and General Overhead (Statement) of Atkins North America, Inc. (Atkins) for the nine months ended December 31, 2017, in accordance with our role as Cognizant Agency as defined in Title 23, Section 112(b)(2)(C), United States Code and Title 23, Part 172.3, Code of Federal Regulations.

4/19/2019
18C-3003
AECOM Technical Services, Inc.
The purpose of this engagement is to conduct an analytical review to determine the use of contractually (negotiated) allowed, invoiced, and incurred hours; percentage of total work performed by employees initially proposed for the project; utilization of key qualifying personnel; and compliance with applicable laws, rules, regulations, and procedures.

4/04/2019
19P-3001
Performance Measures FY 17/18
The purpose of this engagement was to meet the statutory requirement in Section 20.055, F.S., to assess the validity and reliability of legislatively-approved performance measures and make recommendations for improvements, if needed.

3/08/2019
18I-9001 B
Metropolitan Planning Organization (MPO) Program
The purpose of this engagement was to evaluate the department’s plan to improve the department’s agreements with the MPOs and the MPOs’ invoicing process, evaluate the department’s risk assessment of the MPOs, and determine the level of Office of Policy Planning’s (OPP) guidance to the District MPO Liaisons and the level of oversight OPP has over the District MPO Liaisons concerning monitoring of the MPOs.

2/25/2019
18I-9004
Capital Region Transportation Planning Agency (CRTPA)
The purpose of this engagement was to determine if the Capital Region Transportation Planning Agency (CRTPA) followed the mandatory requirements for accurate fiscal and programmatic management over grant funds.

2/06/2019
18I-9003
Lee County Metropolitan Planning Organization (MPO)
The purpose of this engagement was to determine if the MPO follows the mandatory requirements for accurate fiscal and programmatic management.

1/15/2019
18C-3005
HNTB Corporation
The purpose of this engagement was to conduct an analytical review to determine and compare contractually (negotiated) allowed, invoiced, and incurred hours and costs percentage of total work performed by employees initially proposed for the project utilization of key qualifying personnel; and compliance with applicable laws, rules, regulations, and procedures.

1/14/2019
19I-6002
FDOT FY 19/20 Indirect Rate
The purpose of this review was to determine whether the fringe and indirect rates submission packets were complete, sufficient in detail, the process remained consistent in relation to previous years, and that calculations were accurate to allow for an adequate review by the Federal Highway Administration (FHWA).

1/09/2019
18C-3002
Eisman & Russo, Inc.
The purpose of this engagement was to conduct an analytical review to determine and compare contractually (negotiated) allowed, invoiced, and incurred hours and costs; percentage of total work performed by employees initially proposed for the project; utilization of key qualifying personnel; and compliance with applicable laws, rules, regulations, and procedures.

1/08/2019
19I-1001
CSX Transportation, Inc. 2017 Fringe Indirect Rate
The purpose of this engagement was to determine whether CSXT’s: fiscal year 2017 indirect rates are reasonable, allowable, and adequately supported, and supporting records and procedures are transparent and readily understandable.

12/11/2018
18C-4006
CPA Workpaper Review - Warren Averett, LLC
The purpose of this engagement was to obtain reasonable assurance Warren Averett, LLC in conducting the indirect cost rate audit of FBI: gathered sufficient evidence and maintained audit workpapers to support audit conclusions; provided an opinion on the indirect cost rate schedule; and issued a report on internal controls over financial reporting and compliance as required by Generally Accepted Government Auditing Standards (GAGAS).

12/11/2018
18C-4005
CPA Workpaper Review - Warren Averett, LLC
The purpose of this engagement was to obtain reasonable assurance Warren Averett, LLC in conducting the indirect cost rate audit of FBE: gathered sufficient evidence and maintained audit workpapers to support audit conclusions; provided an opinion on the indirect cost rate schedule; and issued a report on internal controls over financial reporting and compliance as required by Generally Accepted Government Auditing Standards (GAGAS).

12/11/2018
18I-9005
Central Office Transit Program Oversight
The purpose of this engagement was to assess the control environment of Transit Programs across organizational levels, Central Office, Districts and Agencies, seeking areas of opportunities to enhance governance and the control environment.

11/9/2018
19P-1001
HSMV Driver's License Data Exchange
The purpose of this engagement was to determine whether HRO is in compliance with MOU requirements for the data exchange program. In addition, determine if internal controls within HRO and OIT regarding the HSMV Driver’s License Data Exchange are adequate to protect personal data from unauthorized access, distribution, use, modification, or disclosure.

11/8/2018
18P-1004
Payment Card Process
The purpose of this engagement was to review the payment card process within the department and assess whether internal controls are in place to assist the department in its due diligence to provide assurances for the protection of cardholder data within the department.

10/25/2018
18P-5003
Information Technology Change Management Process
The Office of Inspector General (OIG) conducted an audit of the Information Technology (IT) change management process, to ensure policies, procedures and related controls are in place and functioning effectively to protect the stability and integrity of the assets controlled by the Florida Department of Transportation’s (department) Office of Information Technology (OIT). Several recommendations were made.

9/11/2018
18P-1002
Position Classification and Background Screening
The Office of Inspector General (OIG) conducted a review of the Florida Department of Transportation's (department) Position Classification and Background Screening process. Our office mapped the current process and evaluated compliance with applicable laws and regulations. Recommendations were provided to the Office of Human Resources for action.

8/30/2018
18I-9001 A
Human Resources (HR) Items Related to District Metropolitan Planning Organization (MPO) Liaisons
As a part of the Office of Inspector General’s (OIG) annual audit plan, we conducted a review of the Office of Policy Planning’s (OPP) Metropolitan Planning Organization (MPO) Program. One area identified as a challenge by OPP was the Human Resources (HR) practices of the District MPO Liaisons. This memorandum communicates the results of the Human Resources (HR) component of the overall MPO Program review. In this component, we evaluated the consistency of HR practices among District MPO Liaisons for each district across the state.

8/22/2018
17C-6005
Internal OIG Review: Engagement 17C-6005, International Corporate Overhead Cost Allocations
The purpose of this memorandum was to review if the CPA firm tested the international parent’s corporate overhead cost allocations for compliance with Part 31 of the Federal Acquisition Regulation (FAR 31). These costs are commonly labeled as Corporate Allocations or Corporate Support on the indirect cost schedule.

7/11/2018
18C-4004
CPA Workpaper Review - Carr, Riggs & Ingram, LLC
The purpose of this engagement was to obtain reasonable assurance the CPA conducted the indirect cost rate audit of GAI to ensure: sufficient evidence was gathered and maintained in the audit workpapers to support audit conclusions; and the CPA firm provided an opinion on the indirect cost rate schedule and issued a report on internal controls over financial reporting and compliance as required by Generally Accepted Government Auditing Standards (GAGAS).

7/09/2018
18P-3001
Performance Measures FY16/17
The purpose of this engagement was to meet the statutory requirement in Section 20.055, F.S., to assess the validity and reliability of legislatively-approved performance measures and make recommendations for improvements, if needed.

7/05/2018
18P-1001
Motor Carrier Size and Weight Program
The purpose of this engagement was to conduct an operational audit of the Motor Carrier Size and Weight Program (MCSAW) Office to ensure compliance of the MCSAW Manual and onsite processes with judgmentally selected Florida Statutes, Florida Administrative Code, and to review the newly implemented QAR program.

7/05/2018
17P-1003
Audit of Disadvantaged Business Enterprise Program's Commercially Useful Function and the Equal Opportunity Compliance System Data
The purpose of this engagement was to conduct an operational audit of the Disadvantaged Business Enterprise program to ensure compliance with the Equal Opportunity Construction Contract Compliance Manual (Manual), Commercially Useful Function requirements, and 49 C.F.R. 26 requirements.

7/02/2018
18I-9008
State and Federal Transit Grant Awards Allegation
The purpose of this memorandum was to review a complaint from a former Jacksonville Transportation Authority (JTA) employee regarding mismanagement of State and Federal Transit Grant Awards.