Minnesota Department of Transportation

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Construction Tools, Single Audit Report

Tools for construction personnel

Orange barrels on a highway

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 Mn/DOT highway construction projects as well as federally funded state aid projects administered by cities and counties.


Yearly.  The single audit is performed by Mn/DOT 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 Mn/DOT Office of Audit based on the size and complexity of the project.  Mn/DOT audit staff performs audits of the projects selected at Mn/DOT 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. 

Website Resources

Both the full audit report and a condensed version that focuses on the non-compliance items and their references are found on the Web site so that all construction personnel know the areas that need improvement.