Reports Issued by the IOAI
Audits Reports of the California Department of Transportation (Caltrans) and external entities that receive state and federal transportation funds from Caltrans are spending those funds efficiently, effectively, economically, and in compliance with applicable state and federal requirements. Types of audits include performance, local agency, Proposition 1B, incurred cost, indirect cost allocation plan, and indirect cost rate proposal.
In accordance with Senate Bill 1 (SB 1) (Beall, Chapter 5, Statutes of 2017), also known as the Road Repair and Accountability Act of 2017, the Annual Summary of Findings and Recommendations summarizes the excellent work of the Independent Office of Audits and Investigations. These report summarize IOAI’s audit and investigative activities and recommendations made to the California Department of Transportation.
The Audit Plan is a guiding document that outlines audit and investigative priorities and identifies specific engagements to be performed during the coming year. The majority of the audits performed by IOAI are considered performance audits under Government Auditing Standards.
Government Code, Section 14110.1, directs the Inspector General to review, audit, and report on Caltrans’ outreach efforts required by this section. The Inspector General is also required to audit businesses as appropriate to ensure that persons associated with entities that do not meet the definition of a new or limited contracting small business enterprise do not create a new associated entity that would meet the definition of new or limited contracting small business enterprise and thus subvert the purposes of this section.