1. MnDOT AUDIT COUNTY HIGHWAY ACCOUNTANTS
SINGLE AUDIT DISCUSSION

2. SINGLE AUDIT & PROJECT SELECTION
Single Audit Act of 1984: Highway Planning and Construction Program
Agreement With Office of Legislative Audit
Letter of Agreement and Stewardship Plan Between Mn/DOT and the Federal Highway Administration
Population of Highway Construction Payments for the State Fiscal Year Ended June 30
16-18 Highway Construction Projects Selected for Audit (some trunk highway and some city/county)
Primary Factors Influencing Selection: Project Size, Date Last Audited, Management Request

3. AREAS AUDITED DCP Requirements Davis-Bacon Act Compliance
Contract Item Payments
Material on Hand Payments
Supplemental Agreement Payments
Environmental Requirements Compliance
Material Testing

4. BEST PRACTICES DCP Requirements Overall
Davis-Bacon Act Compliance Payroll Tracking and Wage Rate Checking
Supplemental Agreement Execution and Payment
Environmental Compliance NPDES Permit Coverage and Weekly Erosion Control Inspection Documentation
Bituminous Materials Control

5. RISK AREAS
Completion of Field Compliance Review on Labor Provisions Every Month
Correct Payment of Mobilization (Specification 2021)
Value Engineering: Based on Current Project With Reduced Quantities Applied
Grading and Base Materials Testing: Review Standard Specifications for Construction 2105, 2211, 3138; Special Provisions; Schedule of Materials Control; and Grading and Base Manual…Consult With Mn/DOT Grading and Base Engineering Unit
Notification of Intent to Perform Bridge Demolition and Lead Paint Removal/Disposition

6. Single Audit Report Process
Draft Report for Response Issued in December
Finding Recommendations Related to County Projects Addressed to Mn/DOT State Aid Engineer
Responses to Audit Findings Evaluated and Accepted by Mn/DOT Deputy Commissioner
Final Report With Responses Issued in January is a Public Document

7. Your Questions

8. Thank You For Inviting Us!
Dave Christensen
Principal Auditor
Special Audits and Analysis
Mn/DOT Office of Audit 7th Floor
Transportation Bldg MS 190
395 John Ireland Blvd
Saint Paul MN 55155
Office (651) ; fax