2023-24 Annual Summary of Findings and Recommendations
Issued: 2/18/2025
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Los Angeles County Metropolitan Transportation Authority
Issued: 1/15/2025
Project Compliance Audit
We audited the Los Angeles County Metropolitan Transportation Authority’s costs related to one project totaling $14,808,000, which was reimbursed by the California Department of Transportation. We audited project deliverables for two projects.
California Department of Transportation, District 7, Interstate 5 North High Occupancy Vehicle Corridor
Issued: 11/8/2024
Project Compliance Audit
We audited the costs that the California Department of Transportation, District 7 incurred related to the Interstate 5 North High Occupancy Vehicle Corridor project totaling $916,110,612.
Management Letter - California Department of Transportation, District 4
Issued: 7/11/2024
Project Compliance Audit
We audited the costs incurred by the California Department of Transportation, District 4, related to the "I-880 Pavement Rehabilitation" project totaling $68,812,233.
Airspace Program (Part I): Audit of the California Department of Transportation’s Oversight of an Airspace That Caught Fire Underneath Interstate 10 in Los Angeles on November 11, 2023
Issued: 5/30/2024
Performance Audit
Pursuant to Government Code, section 14461, and at the request of the director of Caltrans, the Independent Office of Audits and Investigations completed its audit of the California Department of Transportation’s (Caltrans’) administration of the airspace property, located at and around 14th and Lawrence streets, in Los Angeles, California. This report represents the first report, in a series of reports, that we anticipate releasing related to Caltrans’ administration of the airspace program.
Department of General Services Contract Delegation Audit 4/12/2024
Issued: 4/12/2024
Performance Audit
Pursuant to Public Contract Code, Section 10351(a)(4), the Independent Office of Audits and Investigations completed its audit of Caltrans’ contract delegation. The Department of General Services exempts contracts under $150,000 from its approval under the condition that Caltrans meet the biennial audit requirement. This audit is the first of the two required audits.
Audit of the Clean California Program: Litter Abatement Efforts
Issued: 3/28/2024
Performance Audit
Pursuant to Government Code, Section 14461, the Independent Office of Audits and Investigations completed its audit of the litter abatement efforts within the Clean California Program.
Peninsula Corridor Joint Powers Board
Issued: 3/25/2024
Project Compliance Audit
On behalf of the Independent Office of Audits and Investigations, the California Department of Finance, Office of State Audits and Evaluations (Finance) completed its audit of the Peninsula Corridor Joint Powers Board (JPB). Finance audited the costs that JPB incurred related to three projects, of which the California Department of Transportation reimbursed JPB a total of $105,924,553.
County of Solano
Issued: 2/16/2024
Project Compliance Audit
We audited the costs that the County incurred related to three projects totaling $2,398,255, which were reimbursed by the California Department of Transportation.
Riverside County Transportation Commission
Issued: 12/29/2023
Project Compliance Audit
On behalf of the Independent Office of Audits and Investigations, the California Department of Finance, Office of State Audits and Evaluations (Finance) completed its audit of Riverside County Transportation Commission (RCTC). Finance audited the costs that the RCTC incurred related to three projects, of which the California Department of Transportation reimbursed the RCTC a total of $292,940,143.
Caltrans - District 11
Issued: 12/15/2023
Project Compliance Audit
We audited the costs that the California Department of Transportation, District 11 incurred related to “Siempre Viva Road Interchange” project totaling $26,944,803.
Town of Apple Valley
Issued: 11/27/2023
Project Compliance Audit
On behalf of the Independent Office of Audits and Investigations, the California Department of Finance, Office of State Audits and Evaluations (Finance) completed its audit of the Town of Apple Valley (Town). Finance audited the costs that the Town incurred related to three projects, of which the California Department of Transportation reimbursed the Town a total of $10,042,416.
San Joaquin Regional Rail Commission
Issued: 9/29/2023
Project Compliance Audit
We audited the San Joaquin Regional Rail Commission’s incurred costs related to three projects totaling $94,674,899, which were reimbursed by the California Department of Transportation.
City of Sanger
Issued: 6/30/2023
Project Compliance Audit
We audited the costs that the City of Sanger incurred related to two projects totaling $2.86 million, which were reimbursed by the California Department of Transportation.
County of Monterey
Issued: 6/22/2023
Project Compliance Audit
We audited the costs that the County of Monterey incurred costs related to one project totaling $8,684,844, which were reimbursed by the California Department of Transportation.
Santa Clara Valley Transportation Authority
Issued: 5/30/2023
Project Compliance Audit
We audited the costs that the Santa Clara Valley Transportation Authority incurred related to one project totaling $16.8 million, which were reimbursed by the California Department of Transportation.
Review of Caltrans’ Small and Disadvantaged Business Enterprise Outreach Plan, Activities, and Related Reporting Requirements
Issued: 4/26/2023
Other Report
Pursuant to Government Code, Section 14110.1, the Independent Office of Audits and Investigations has completed its review of the California Department of Transportation’s (Caltrans) small and disadvantaged business enterprise outreach plan, activities, and related reporting requirements. Government Code, Section 14110.1, directs the Inspector General to review, audit, and report on Caltrans’ outreach efforts required by this section.
County of Yolo, Public Works Division
Issued: 3/1/2023
Other Report
On behalf of the Independent Office of Audits and Investigations, the Department of Finance, Office of State Audits and Evaluations, completed its audit of the County of Yolo, Public Works Division’s Indirect Cost Rate Proposal (ICRP) for fiscal year 2020-21. The audit was performed to determine whether the ICRP complied with Title 2 Code of Federal Regulations Part 200 (2 CFR 200) and the Local Assistance Procedures Manual, Chapter 5.
City of Turlock
Issued: 2/17/2023
Project Compliance Audit
We audited the costs that the City of Turlock incurred related to two projects totaling $6,649,714, which were reimbursed by the California Department of Transportation.
County of Orange, Public Works
Issued: 2/8/2023
Project Compliance Audit
The Office of Inspector General, Independent Office of Audits and Investigations completed an audit of the County of Orange, Public Works. We audited the costs it incurred related to four projects totaling $2,689,033, which were reimbursed by the California Department of Transportation.
Project Compliance Audit
Department of General Services Contract Delegation Audit 12/27/2022
Issued: 12/27/2022
Performance Audit
Pursuant to Public Contract Code, Section 10351(a)(4), the Independent Office of Audits and Investigations completed its audit of Caltrans’ contract delegation. The Department of General Services exempts contracts under $150,000 from its approval under the condition that Caltrans meet the biennial audit requirement. This audit is the first of the two required audits.
San Joaquin Council of Governments
Issued: 12/6/2022
Project Compliance Audit
The Independent Office of Audits and Investigations has completed its audit of the San Joaquin Council of Governments (SJCOG). We audited project number 1000000229 - State Route 4 Crosstown Freeway Ramp Extension to determine if SJCOG met the dollar-for-dollar matching requirement.
County of Santa Cruz
Issued: 11/21/2022
Other Report
On behalf of the Independent Office of Audits and Investigations, the Department of Finance, Office of State Audits and Evaluations, completed its audit of the County of Santa Cruz’s Indirect Cost Rate Proposal for fiscal year 2021-22.
The Delta Ferries
Issued: 11/7/2022
Performance Audit
Pursuant to Government Code, Section 14461, the Independent Office of Audits and Investigations has completed its audit of the Sacramento-San Joaquin River Delta ferries.
City of Santa Barbara
Issued: 10/21/2022
Other Report
On behalf of the Independent Office of Audits and Investigations, the Department of Finance, Office of State Audits and Evaluations, completed its audit of the City of Santa Barbara’s Indirect Cost Rate Proposal for fiscal year 2021-22.
Transportation Management Systems Audit
Issued: 10/6/2022
Performance Audit
The Independent Office of Audits and Investigations has completed its audit of the California Department of Transportation performance outcomes for the transportation management system. Senate Bill 1 (Beall, Chapter 5, Statutes of 2017) requires 90 percent of TMS units to be in good condition by 2027.
Tulare County, Resource Management Agency
Issued: 9/23/2022
Other Report
The Independent Office of Audits and Investigations has completed its audit of the Tulare County, Resource Management Agency’s fiscal years 2019-20 and 2020-21 Indirect Cost Rate Proposals.
City of Claremont
Issued: 9/16/2022
Project Compliance Audit
The Independent Office of Audits and Investigations completed its audit of the City of Claremont, including the costs that were incurred by the City related to two projects totaling $5,218,696 and that were reimbursed by the California Department of Transportation.
Caltrans District 11
Issued: 8/3/2022
Project Compliance Audit
On behalf of the Independent Office of Audits and Investigations, the Department of Finance, Office of State Audits and Evaluations, completed an audit of three California Department of Transportation, District 11, Proposition 1B funded projects.
Caltrans District 10
Issued: 7/13/2022
Project Compliance Audit
On behalf of the Independent Office of Audits and Investigations, the Department of Finance, Office of State Audits and Evaluations, completed an audit of four California Department of Transportation, District 10, Proposition 1B funded projects.
County of Placer
Issued: 6/30/2022
Project Compliance Audit
The Independent Office of Audits and Investigations completed an audit of the County of Placer (County). We audited the County's costs incurred related to six projects totaling $28,439,047, which were reimbursed by the California Department of Transportation.
City of Sacramento
Issued: 6/30/2022
Project Compliance Audit
The Independent Office of Audits and Investigations completed an audit of the City of Sacramento, Department of Public Works (City). We audited the City's costs incurred related to three projects totaling $10,805,031, which were reimbursed by the California Department of Transportation.
California Department of Transportation 2019-20 SB 1 Efficiencies Report Audit
Issued: 6/14/2022
Performance Audit
The Independent Office of Audits and Investigations has completed an audit of the California Department of Transportation's (Caltrans) SB 1 2019-20 Efficiencies Measures Report. The Road Repair and Accountability Act of 2017 requires Caltrans to, among other things, implement efficiency measures with the goal of generating at least $100 million per year in savings to invest in the maintenance and rehabilitation of the state highway system.
County of Riverside
Issued: 5/26/2022
Other Report
On behalf of the Independent Office of Audits and Investigations, the Department of Finance, Office of State Audits and Evaluations, completed an audit of the County of Riverside, Department of Transportation’s (County) Indirect Cost Rate Proposals (ICRPs) for fiscal years 2020-21 and 2021-22. Enclosed is the final audit report, which includes the County’s response.
City of Bakersfield
Issued: 5/20/2022
Other Report
On behalf of the Independent Office of Audits and Investigations, the Department of Finance, Office of State Audits and Evaluations, completed an audit of the City of Bakersfield’s Indirect Cost Rate Proposals for fiscal years 2020-21 and 2021-22.
Association of Monterey Bay Area Governments
Issued: 2/24/2022
Other Report
The Department of Finance, Office of State Audits and Evaluations, completed an audit of the Association of Monterey Bay Area Governments’ Indirect Cost Allocation Plans for fiscal years 2019-20 and 2020-21.
Caltrans District 6
Issued: 2/24/2022
Project Compliance Audit
The Department of Finance, Office of State Audits and Evaluations, completed a Proposition 1B audit of the California Department of Transportation District 6.
Transportation Agency for Monterey County
Issued: 2/18/2022
Other Report
The Department of Finance, Office of State Audits and Evaluations completed an Indirect Cost Allocation Plan audit of the Transportation Agency of Monterey County’s ICAPs for 2020-21 and 2021-22
Audit of SB 1 Performance Measures and Targets & Bridges
Issued: 1/31/2022
Performance Audit
The IOAI completed an audit of the California Department of Transportation (Caltrans) bridges performance measures and targets. Senate Bill 1 (Beall, Chapter 5, Statutes of 2017) requires Caltrans to fix not less than an additional 500 bridges over a 10-year period ending in 2027.
City of Woodland
Issued: 1/6/2022
Project Compliance Audit
Enclosed is the Independent Office of Audits and Investigations’ final audit report of the City of Woodland’s four projects totaling $16,071,177 reimbursed by the California Department of Transportation.
City of Chico Department of Public Works
Issued: 12/15/2021
Other Report
The Department of Finance, Office of State Audits and Evaluations completed an Indirect Cost Rate Proposal (ICRP) audit of the City of Chico, Department of Public Works’ ICRPs for 2019-20 and 2020‑21.
Port of Long Beach 12/6/2021
Issued: 12/6/2021
Project Compliance Audit
The Department of Finance, Office of State Audits and Evaluations completed a Proposition 1B audit of the Port of Long Beach. The audit was for project 0017000229, Middle Harbor Terminal Redevelopment Project Phase 2 with costs totaling $15.44 million reimbursed by the California Department of Transportation.
Caltrans District 7
Issued: 9/17/2021
Project Compliance Audit
The audit was to determine whether Proposition 1B expenditures were incurred in compliance with the executed project agreements and Caltrans and California Transportation Commission program guidelines.
Orange County Transportation Authority
Issued: 8/13/2021
Project Compliance Audit
The Department of Finance, Office of State Audits and Evaluations performed a Proposition 1B audit of Orange County Transportation Authority.
County of Kern
Issued: 8/12/2021
Project Compliance Audit
The Independent Office of Audits and Investigations performed an incurred cost audit of the County of Kern’s three projects with costs totaling $3,193,988 reimbursed by the California Department of Transportation.
Caltrans - Divisions of Construction and Maintenance Zone Enhanced Enforcement Programs
Issued: 7/16/2021
Performance Audit
The IOAI completed an audit of the Caltrans Construction Zone Enhanced Enforcement Program (COZEEP) and Maintenance Zone Enhanced Enforcement Program (MAZEEP). The purpose of this audit was to determine if COZEEP and MAZEEP had adequate internal controls over the administration of the contracts with the California Highway Patrol (CHP), identify any weaknesses in the process, and make recommendations for improvement. The audit did not include a review of the CHP process over COZEEP and MAZEEP programs.
Caltrans District 12
Issued: 6/11/2021
Project Compliance Audit
The audit was to determine whether Proposition 1B expenditures were incurred in compliance with the executed project agreements, Caltrans and California Transportation Commission's program guidelines, and applicable state and federal regulations.
City of San Marcos
Issued: 6/4/2021
Project Compliance Audit
The Department of Finance, Office of State Audits and Evaluations performed a Proposition 1B audit of the City of San Marcos.
Caltrans - Baseline for SB 1 Performance Outcomes – Culverts
Issued: 5/3/2021
Performance Audit
The IOAI completed an audit of the Caltrans Culvert Inspection Program. The Road Repair and Accountability Act of 2017, otherwise known as Senate Bill 1 (SB 1), was signed into law on April 28, 2017. One of the performance outcome requirements of SB 1 is that 90 percent of culverts must be in good or fair condition by the end of 2027. The audit included an evaluation of the actions taken to establish an accurate and complete inventory and baseline condition of culverts, a re-inspection program, and a monitoring process to measure progress in meeting SB 1 performance outcomes.
San Diego Association of Governments
Issued: 4/16/2021
Project Compliance Audit
The Department of Finance, Office of State Audits and Evaluations performed a Proposition 1B audit of the San Diego Association of Governments.
San Francisco County Transportation Authority
Issued: 2/8/2021
Project Compliance Audit
The Department of Finance, Office of State Audits and Evaluations performed a Proposition 1B audit of the San Francisco County Transportation Authority.
Caltrans District 1
Issued: 2/2/2021
Project Compliance Audit
The Department of Finance, Office of State Audits and Evaluations performed a Proposition 1B audit of California Department of Transportation, District 1.
City of Oxnard
Issued: 12/21/2020
Project Compliance Audit
The Department of Finance, Office of State Audits and Evaluations, performed a Proposition 1B audit of the City of Oxnard of one project with costs totaling $1,436,390 reimbursed by the California Department of Transportation.
County of Merced
Issued: 12/18/2020
Project Compliance Audit
The Department of Finance, Office of State Audits and Evaluations performed a Proposition 1B audit of the County of Merced of one project with costs totaling $41,200,624 reimbursed by the California Department of Transportation.
County of Alameda
Issued: 12/17/2020
Project Compliance Audit
The Independent Office of Audits and Investigations performed an incurred cost audit of the County of Alameda of five projects with costs totaling $4,921,300 reimbursed by the California Department of Transportation.
City of Santa Ana
Issued: 11/23/2020
Project Compliance Audit
The Independent Office of Audits and Investigations performed an incurred cost audit of the City of Santa Ana of five projects with costs totaling $2,632,460 reimbursed by the California Department of Transportation.
City of Montebello
Issued: 11/10/2020
Project Compliance Audit
The Independent Office of Audits and Investigations performed an incurred cost audit of the City of Montebello of three projects with costs totaling $1,122,317 reimbursed by the California Department of Transportation.
City of Perris
Issued: 10/13/2020
Project Compliance Audit
The Independent Office of Audits and Investigations performed an interim incurred cost audit of the City of Perris of five projects with costs totaling $2,686,244 reimbursed by the California Department of Transportation.
City of Salinas
Issued: 7/29/2020
Project Compliance Audit
The California Department of Finance, Office of Audits and Evaluations completed an audit of the City of Salinas Proposition 1B funded projects.
City of Dinuba
Issued: 6/10/2020
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations completed an audit of the City of Dinuba Proposition 1B funded project.
City of Fullerton
Issued: 6/10/2020
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations completed an audit of the City of Fullerton Proposition 1B funded projects
Department of General Services Contract Delegation Audit 5/28/2020
Issued: 5/28/2020
Performance Audit
City of Fairfield
Issued: 5/22/2020
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations completed an audit of the City of Fairfield Proposition 1B funded projects.
City of Los Angeles
Issued: 5/18/2020
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations completed an audit of the City of Los Angeles Proposition 1B funded projects.
San Bernardino County Transportation Authority
Issued: 4/20/2020
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations, the Department of Finance, Office of Audits and Evaluations completed an audit of the San Bernardino County Transportation Authority Proposition 1B funded projects.
Contra Costa Transportation Authority
Issued: 3/30/2020
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations completed an audit of the Contra Costa Transportation Authority Proposition 1B funded projects.
Alameda - Contra Costa Transit District
Issued: 2/28/2020
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations completed an audit of the Alameda-Contra Costa Transit District Proposition 1B funded project.
Port of Los Angeles
Issued: 2/28/2020
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations completed an audit of the Port of Los Angeles Proposition 1B funded projects.
El Dorado County
Issued: 2/13/2020
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations completed an audit of the County of El Dorado’s Proposition 1B funded projects.
Los Angeles County Metropolitan Transportation Authority
Issued: 1/13/2020
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations completed an audit of the Los Angeles County Metropolitan Transportation Authority’s Proposition 1B funded projects.
City of Ontario
Issued: 1/13/2020
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations completed an audit of the City of Ontario’s Proposition 1 B funded projects.
Port of Stockton
Issued: 12/2/2019
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations completed an audit of the Port of Stockton’s Proposition 1 B funded projects.
Town of Apple Valley
Issued: 10/28/2019
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations completed an audit of the Town of Apple Valley’s Proposition 1B funded project.
City of Coachella
Issued: 10/28/2019
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations (Finance) completed an audit of the City of Coachella’s (City) Proposition 1B funded project.
Port of Long Beach
Issued: 10/11/2019
Project Compliance Audit
At the request of the Independent Office of Audits and Investigations the California Department of Finance, Office of Audits and Evaluations completed an audit of the Port of Long Beach’s Proposition 1B funded projects.
Tehama County, Department of Public Works, Engineering, Operations, Flood, and Surveyor Divisions
Issued: 7/1/2019
Other Report
City of Santa Barbara Department of Public Works Division of Engineering FY 2017/18
Issued: 6/6/2019
Other Report
Santa Barbara County Department of Public Works Transportation Division
Issued: 5/17/2019
Other Report
Director’s Office of Risk and Strategic Management Audit of the Effectiveness of Caltrans’ Enterprise Risk Management Program
Issued: 5/15/2019
Performance Audit
Sonoma County Department of Transportation and Public Works Roads Division
Issued: 1/9/2019
Other Report
Deputy Inspector General for Diversity and Small Business Development
Issued: 10/1/2018
Other Report
Caltrans Construction Contract Management Audit Division of Construction
Issued: 7/11/2018
Performance Audit
Caltrans Department of General Services Contract Delegation Audit 6/28/2018
Issued: 6/28/2018
Performance Audit
Los Angeles - San Diego - San Luis Obispo Rail Corridor Agency
Issued: 5/3/2018
Project Compliance Audit
Caltrans Warehouse - Maintenance Audit Divisions of Maintenance
Issued: 11/21/2017
Performance Audit
City/County Association of Governments of San Mateo County
Issued: 7/21/2017
Project Compliance Audit
