MnDOT Single Audit Report - A Primer
MnDOT’s Office of Audit Internal Audit Unit audits highway and airport projects.
The audit covers a sample of state funded and federally funded highway and airport construction projects. This includes MnDOT highway construction projects as well as federally funded state aid projects administered by cities and counties.
Yearly. The single audit is performed by MnDOT audit staff at the direction of the Federal Highway Administration and on behalf of the Office of the Legislative Auditor.
Representative projects are selected by the MnDOT Office of Audit based on the size and complexity of the project. MnDOT audit staff performs audits of the projects selected at MnDOT districts as well as cities and counties statewide.
The audit is required by the federal Single Audit Act of 1984. The purpose of the yearly audit is to conduct a financial audit according to Government Accounting Standards, the A-133 Compliance Supplement as referenced in the Office of Audit’s agreement with the Office of the Legislative Auditor, and the department’s Letter of Agreement and Stewardship Plan with FHWA, to ensure that federal funds are spent in compliance with laws and regulations.
Both the full audit report and a condensed version that focuses on the non-compliance items and their references are found on the website so that all construction personnel know the areas that need improvement.