Summary

This operational audit of the Department of Transportation (Department) focused on the Department’s administration of its responsibilities under the Florida Single Audit Act (FSAA) and the Department’s compliance with Section 337.025, Florida Statutes, which governs the Department’s use of innovative construction techniques.  Our audit of the period July 2006 through February 2008, and selected actions through June 2008, also included a follow-up on prior audit findings related to the Department’s utilization of the MyFloridaMarketPlace and People First Systems, Central Office monitoring, and other administrative matters.   Our audit disclosed:

Florida Single Audit Act

Finding No. 1:         Improvements were needed in the Department’s administration of its responsibilities under the FSAA.

Innovative Construction Techniques

Finding No. 2:           The Department needs to enhance the procedures used to ensure its compliance with the statutory $120 million annual cap established for innovative construction techniques.  While the procedures should be enhanced, we did find that the Department had not exceeded the annual cap amount.

Other Matters

Finding No. 3:        Department procedures did not ensure timely deletion of Florida Accounting Information Resource Subsystem (FLAIR) user access for terminated employees.

The Secretary’s response is included as Exhibit B.