Finding Text
Federal Program Name: Highway Planning and Construction Program
Federal Agency: U.S. Department of Transportation
Pass-through Entity: Indiana Department of Transportation
Federal Assistance Listing Title and Number: Highway Planning and Construction Program, 20.205
Award Year: 2014, 2015, 2018
Criteria or Specific Requirement: In order to ensure compliance with Equipment and Real Property Management requirements under the Uniform Guidance, management must establish
controls so that records properly track federal property and equipment separate from non-federal property and equipment.
Condition: The County has various real property (roads and bridges) that were funded by Federal awards. While its asset records are designed to capture and identify Federal participation, that
field within its road and bridge asset listing has not been populated.
Questioned Costs: $0
Context: During our testing of the three highway grant funded projects for 2021, we attempted to trace the capitalizable portion of Federal expenses back to capital asset records. We noted that for
all three projects, the asset listing did not identify the related road/bridge assets as being Federally funded. Our sample was not, and was not intended to be, statistically valid. Effect: The County asset listing for road and bridge assets is not being maintained in a manner that complies with Federal real property management requirements. Because it has not identified in the asset records which road and bridge assets include Federal participation, the County would need to revisit and update the listing to ensure compliance moving forward.
Cause: Sufficient detail in the capital asset listing was not maintained due to an oversight in administration of the program.
Repeat Finding: No
Recommendation: We recommend the County revisit its road and bridge asset records to ensure that Federally funded real property is identified.
Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management attached.