Documents & Publications

Audit Reports Issued Fiscal Year 2016-2017

6/29/2017 16P-5006 Information Technology Resource Expenditures The purpose of this engagement was to identify budget sources and resource allocations of Information Technology (IT) expenditures originating outside of the Office of Information Technology (OIT), and analyze the approval and acquisition processes for Information Technology Resource (ITR) in the department.
6/29/2017 15C-6005 Kimley-Horn and Associates, Inc. - Agreement C-9063 The purpose of this engagement was to determine compliance with department Procedure Topic No. 375-030-004, Audit Process for Professional Services Consultants and Contracts, requirements of Rule 14-75, Florida Administrative Code, Consultant Qualification Process (procurement process); if claimed and reimbursed costs were reasonable, allowable, and in accordance with the provisions of the agreement; and compliance with applicable laws and regulations.
06/23/2017 17I-1002 FEC 2016 Labor Additive Rates Memorandum The purpose of this process was to conduct an initial review of Florida East Coast Railway Company's labor additive, material handling and supplies, and equipment rates for year-end 2016.
04/24/2017 16P-3001 Performance Measures FY 14/15 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.
04/12/2017 14I-9003 District Two Grant Management Controls The purpose of the District Two Grant Management Control memorandum was to evaluate the current status of oversight control noted in relation to a previous Advisory Report No. 14I-9002 concerning Suwanee Valley Transit Authority (SVTA), a local transit agency awarded federal funding by District Two.
3/15/2017 17P-8002 Statewide Intelligent Transportation Systems Inventory The purpose of the Statewide ITS Inventory report was to compile all of the audit reports from each of the districts statewide, of ITS operations compliance of department standards for inventory accountability and reporting.
2/28/2017 16P-1007 Ethics Governance Audit The purpose of this engagement was to evaluate the department's Topic No. 001-010-020, Ethic's Policy, the department's Ethics CBT, and the processes established to ensure employees complete the training and receive all ethics related information.
2/20/2017 16P-1006 Turnpike Enterprise ITS Inventory The purpose of the Turnpike ITS Inventory process review was to determine if ITS operations have appropriate controls in place to comply with department standards for inventory accountability and reporting.
2/15/2017 16P-5003 Department Hardware and Servers The purpose of this engagement was to determine the department's level of compliance with the Florida Statute 282.201 requiring migration of computing resources to the Agency for State Technology's (AST) Data Center by reviewing the department's process for obtaining, documenting, tracking, and managing exemptions; verifying the exemption status of servers located in Central Office; and provide management with reasonable assurance as to the accuracy of the department's physical IT asset inventory by reviewing the practices and processes in place in Central Office to inventory and manage of physical IT assets.
2/13/2017 17P-1001 District One ITS Inventory The purpose of the District One ITS Inventory process review was to determine if ITS operations have appropriate controls in place to comply with department standards for inventory accountability and reporting.
1/25/2017 17C-4002 CPA Workpaper Review - Warren Averett, LLC (for the audit of Figg Bridge Inspection, Inc.) The purpose of this engagement was to obtain reasonable assurance Warren Averett, LLC conducted the indirect cost rate audit of Figg, Bridge Inspection, Inc. 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).
1/25/2017 17C-4001 CPA Workpaper Review - Warren Averett, LLC (for the audit of Figg Bridge Engineers, Inc.) The purpose of this engagement was to obtain reasonable assurance Warren Averett, LLC conducted the indirect cost rate audit of Figg, Bridge Engineers, Inc. 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).
1/24/2017 15I-3001 Port Everglades, Joint Participation Agreement (JPA) AR858 The purpose of the audit was to assess compliance with the following: rules, regulations, and procedures; the requirements of the JPA; Procedures for monitoring and oversight; and guidelines for invoicing, procurement, and allowable/reimbursable costs.
12/16/2016 17I-1001 CSX Transportation, Inc. 2014 Labor Additive and Indirect Cost Rates The purpose of this engagement was to determine whether CSXT's fiscal year 2014 indirect rates are reasonable, allowable, and adequately supported and if supporting records and procedures are transparent and readily understandable.
12/09/2016 16C-4002 CPA Workpaper Review - Squar Milner, LLP (for the audit of Atkins North America, Inc.) The purpose of this engagement was to obtain reasonable assurance Squar Milner, LLP conducted the indirect cost rate audit of Atkins 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).
11/10/2016 14I-4002 South Florida Regional Transportation Authority The purpose of this engagement was to determine South Florida Regional Transportation Authority's compliance with the provisions of the Operating Agreement between the FDOT and SFRTA for the South Florida Rail Corridor and applicable federal and state laws, rules, and regulations.
10/21/2016 16I-1001 FEC 2014 Labor Additive Rate The purpose of this engagement was to determine whether FEC's fiscal year 2014 labor additive, materials handling and supplies, and equipment rates were developed based on costs which were reasonable, allowable, and adequately supported.
9/30/2016 16P-1004 District Five ITS Inventory The purpose of the District Five ITS Inventory process review was to determine if ITS operations have appropriate controls in place to comply with department standards for inventory accountability and reporting.
9/12/2016 15C-4003 CPA Workpaper Review - Squar Milner, LLP (for the audit of Atkins North America, Inc.) The purpose of this engagement was to obtain reasonable assurance Squar Milner, LLP conducted the indirect cost rate audit of Atkins 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).
09/09/2016 15I-9005 Department Monitoring of Speed Control Grant The purpose of this engagement was to determine if the vehicle purchased, use, and reporting complied with contract terms, policies, laws, rules, and regulations; employee overtime and benefits were paid in compliance with the contract terms, laws, rules, and regulations; and the contract oversight and monitoring requirements were sufficiently completed and documented.
08/29/2016 15P-1003 District Maintenance Contracts - Pipe Desilting and Video Inspection Monitoring The purpose of this engagement was to identify and evaluate the contract monitoring controls and processes used to verify deliverables in video inspections and pipe desilting maintenance contracts. The engagement also determined if the monitoring of video inspection and pipe desilting is consistent across districts.
08/29/2016 15C-6001 Asset Maintenance Contracts The purpose of this engagement was to determine if asset maintenance (AM) contracts are consistent from district-to-district and comply with applicable laws, rules, and department procedures and guidance; department monitoring ensures consistent satisfactory performance of AM contractors; and department administration and oversight of AM contracts were sufficient.
08/24/2016 16C-4003 CPA Workpaper Review - Carr, Riggs & Ingram, LLC (for the audit of GAI Consultants, Inc.) The purpose of this engagement was to obtain reasonable assurance Carr, Riggs & Ingram (CRI) 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).
08/16/2016 15P-5001 Information Technology Access Controls The purpose of this engagement was to evaluate the effectiveness of IT access controls for removing user access and removing access in a timely manner.
08/12/2016 16P-1002 District Two ITS Inventory The purpose of the District Two ITS Inventory process was to determine if ITS operations have appropriate controls in place to comply with department standards for inventory accountability and reporting.
08/10/2016 15C-6002 Errors and Omissions The purpose of this engagement was to determine compliance with the E&O procedure, evaluate E&O data maintenance, review best practices and review the department's follow up to the 2010 FHWA and department joint review on Design Errors and Omissions.
07/22/2016 16P-1001 District Seven ITS Inventory The purpose of the District Seven ITS Inventory process was to determine if ITS operations have appropriate controls in place to comply with department standards for inventory accountability and reporting.
7/21/2016 15C-4002 CPA Workpaper Review - Warren Averett, LLC (for the audit of Figg Bridge Engineers, Inc.) The purpose of this engagement was to obtain reasonable assurance Warren Averett, LLC conducted the indirect cost rate audit of Figg, Bridge Engineers, Inc. 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).
7/18/2016 15C-3001 Faller, Davis & Associates, Inc. The purpose of our review was to follow-up and determine if allowable costs reported in the Independent Auditors' Report on the Statement of Direct Labor, Fringe Benefits and General Overhead of Faller, Davis & Associates, Inc. for the year ended December 31, 2011, are free of material misstatement. Our review was based upon determining compliance with cost principles contained in Title 48, Part 31, Code of Federal Regulations; Section 112.061, Florida Statutes; and Uniform Audit & Accounting Guide, 2010 edition, published by the American Association of State Highway and Transportation Officials.
7/15/2016 16P-1003 District Six ITS Inventory The purpose of this District Six ITS Inventory process was to determine if ITS operations have appropriate controls in place to comply with department standards for inventory accountability and reporting.
6/29/2016 15P-1005 District Four ITS Inventory The purpose of the District Four ITS Inventory process was to determine if ITS operations have appropriate controls in place to comply with department standards for inventory accountability and reporting.