Documents & Publications


Audit Reports Issued Fiscal Year 2019-2020

04/27/2020
20P-006
Performance Measures Fiscal Year 2018-19
The purpose of this engagement was to meet the statutory requirement in Section 20.055, Florida Statutes (2019), to assess the validity and reliability of legislatively-approved performance measures and make recommendations for improvements, if needed.

03/27/2020
19I-1002
Florida East Coast Railway 2018 Fringe Rate
The purpose of this engagement was to determine whether FEC’s calendar year 2018 indirect rates are reasonable, allocable, and based on allowable costs; and supported by transparent and understandable records.

02/28/2020
19C-4002
Squar Milner, LLP, Cognizant Review - CY 18
The purpose of this engagement was to determine whether the Audit conducted by Squar Milner, LLP was conducted in accordance with applicable auditing standards; and whether the Audit conducted by Squar Milner, LLP provides reasonable assurance the Indirect Cost rates are reasonable, allocable, and in compliance with applicable laws, rules, and regulations.

02/13/2020
19P-1003
Department Fleet Management Program
The purpose of this engagement was to evaluate the Department's fleet management program and adherence to applicable laws, policies, and procedures.

01/27/2020
19I-7001
Tri-County Community Council
The purpose of this engagement was to conduct a review of TCCC, a subrecipient of the Florida Department of Transportation's (Department) Transit Office, to evaluate its cost allocation methodology based on federal regulatory requirements and potential applicability to other transit agencies' needs.

01/15/2020
19C-3002
BCC Engineering, 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.

12/26/2019
19I-1003
CSXT 2018 Fringe/Indirect Rate
The purpose of this engagement was to determine whether CSXT's fiscal year 2018 indirect rates are reasonable, allowable, and adequately supported; and supporting records and procedures are transparent and readily understandable.

12/17/2019
19C-3001
WSP USA, 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.

11/19/2019
20C-002
CliftonLarsonAllen LLP, Cognizant Review - CY 18
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.

11/06/2019
19P-1006
CSIRT Follow-Up
The purpose of this engagement was to determine if the Department implemented the corrective actions from the previous enterprise audit findings, to determine if the Department CSIRT procedures are aligned with current rules and regulations, and to determine if CSIRT incidents are being responded to in accordance with the established procedure.

10/28/2019
19P-1005
Permit Application System (PAS)
The purpose of this engagement was to conduct a review of the automated Permit Application System (PAS). Since its implementation, the PAS has undergone several enhancements and improvements and has reached maturity as an application.

10/24/2019
19C-5001
Transportation Data and Analytics Contract Review
The purpose of this audit was to address risks, as identified by management, and to determine whether all active TD&A contracts (at the time of audit) were procured in compliance with applicable laws, rules, regulations, and procedures Technical Review Committee (TRC) members, the Professional Services Administrator (PSA), Selection Committee members, and the Procurement staff involved in the contract acquisition process for all active contracts (at the time of audit) have completed and signed the Conflict of Interest Certification Form in-house consultants who were TRC members for active contracts (at the time of audit) were employed by firms who submitted a Letter of Interest or Letter of Response for the project; any TRC member for an active contract was also a member of the Selection Committee; and any in-house consultants participated in contract scope development for active Professional Services contracts for which their firm had submitted a Letter of Response.

10/21/2019
18P-1005
Continuity of Operations Plan Follow-up
The purpose of this engagement was to determine whether the Department has made the recommended revisions and corrections to the previous audit findings and is adequately prepared to execute the Department's COOP.

10/18/2019
18P-5004
Disaster Recovery Plan
The purpose of this engagement was to determine if Central Office complies with statutes and the Service Level Agreement with the Agency for State Technology, pertaining to Central Office's Disaster Recovery planning; determine if Central Office follows appropriate business practices, administrative rules, and standards in all phases of Disaster Recovery under the Department's purview; and determine whether the Department's districts follow appropriate business practices, administrative rules, and standards in all phases of Disaster Recovery for the districts.

10/17/2019
18C-3006
Jacobs Engineering Group 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.

09/20/2019
18P-1003
Logo Sign Program Audit
The purpose of this engagement was to evaluate the efficiency and effectiveness of the Department’s Logo Sign Program and monitoring to ensure vendor compliance with contract terms.

09/03/2019
20C-001
D.L. Purvine, CPA, PLLC (Wantman Group, Inc.) Cognizant Review - FY 18
The purpose of this engagement was to obtain reasonable assurance D.L. Purvine, CPA, PLLC, in conducting the indirect cost rate audit of WGI: 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).

08/20/2019
19C-4001
CPA Workpaper Review - Carr, Riggs & Ingram, LLC
The purpose of this engagement was to obtain reasonable assurance Carr, Riggs & Ingram, LLC, in conducting the indirect cost rate audit of GAI Consultants, Inc.: 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).