View PDF Document

Summary

The Office of Inspector General (OIG) issued a quality control review on DOT’s major grant program included in the single audit of King County, Washington (County). The Washington State Auditor’s Office (State Auditor) performed the single audit for the County’s fiscal year ended December 31, 2012. During this period, the County expended approximately $161 million from DOT grant programs. The State Auditor determined that DOT’s major programs were the Federal Transit Cluster and the Highway Planning and Construction Cluster. OIG limited its review’s scope to the Federal Transit Cluster because the County received no funds directly from the Highway Planning and Construction Cluster.

OIG determined that the State Auditor’s audit work was Acceptable, and therefore, met the requirements of the Single Audit Act, OMB Circular A-133, and the DOT major program reviewed. OIG found nothing to indicate that the State Auditor’s opinion on DOT’s major program was inappropriate or unreliable. However, as part of its desk review, OIG identified the following two deficiencies on the Data Collection Form (DCF): a finding that affected the Environmental Protection Agency’s Capitalization Grants for Clean Water State Revolving Funds was incorrectly identified as Allowable Cost/Cost Principles (Compliance Requirement B). It should have been the Davis-Bacon Act (Compliance Requirement D); the Highway Planning and Construction was incorrectly identified as a direct award to King County. The County and the State Auditor made the revisions to the DCF and resubmitted it to the Federal Audit Clearinghouse.