U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
FHWA Order 2910.2B
|Office of Inspector General and General Accounting Office Audit Findings, Recommendations, and Followup Action|
|Classification Code||Date||Office of Primary Interest|
|2910.2B||April 30, 1990|
(1) The Director, Office of Management Systems, is responsible for coordination all GAO audit activities and OIG audit activities which are national in scope or require FHWA Washington Headquarters concurrence. These activities include the review of audit reports, resolution of audit findings and recommendations, followup on the status of corrective actions, and submission of final action reports.
(2) The Director, Office of Fiscal Services, is responsible for monitoring the control, followup and disposition of Federal-aid audits (external) and audits of regional internal operations, including Federal Lands Highway Office audits and Regional Motor Carrier Safety audits, submitted by the OIG; submitting final action reports; and providing guidance and technical assistance to other FHWA offices in the review, resolution, and followup of audit findings and recommendations.
(3) The Director, Office of Contracts and Procurement, is responsible for coordinating audits of FHWA Washington Headquarters contracts prepared by, or obtained through, the OIG. This includes the review of audit reports, resolution of audit findings and recommendations, followup on the status of corrective actions, and submission of final action reports.
(1) At the Washington Headquarters level, OIG draft reports are usually transmitted for review directly to the FHWA Washington Headquarters (Attention: HMS) by the OIG Washington Headquarters or by the OIG regional office that sponsored the review. The GAO draft reports are transmitted to the FHWA by the Office of the Secretary. The HMS distributes both GAO and OIG draft reports to the appropriate office(s) for review and comment and to the Office of Chief Counsel for legal review.
(2) A response time of 60 calendar days has been established for OIG draft reports and 30 calendar days for GAO draft reports. Offices in the Washington Headquarters may contact the HMS to extend the due date for OIG and GAO audit responses. The 30-day GAO deadline for audit response is mandated by law, but there is a provision that allows the agency to request additional time from the GAO to comment.
(3) Washington Headquarters office comments are consolidated by the HMS into an FHWA response. In some cases, the OIG will informally request comments on the factual portions of preliminary draft reports directly from offices in which audit work was done. In regard to GAO reports on which the FHWA will not formally comment, the GAO may request a meeting with the FHWA will not formally comment, the GAO may request a meeting with the FHWA to informally discuss the factual portions of the report. The GAO or OIG representatives will be advised by the HMS that such comments are considered preliminary and are not to be construed as FHWA's formal response.
(1) The OIG draft reports are transmitted for review directly to the FHWA Regional Office by the counterpart OIG regional office. Draft OIG reports of regional audits that contain recommendations addressed to the Washington Headquarters are transmitted by the Regional Office to theappropriateWashington Headquarters program office for comment on those recommendations and supporting findings and conclusions. In the latter case, the Washington Headquarters office should provide its response to the Regional Office for incorporation in the reply to the OIG. The GAO regional offices may transmit GAO draft reports to the FHWA Regional Offices for information prior to formal review at FHWA and DOT Headquarters, but all FHWA formal responses to GAO draft reports will be prepared in the Washington Headquarters.
(2) Upon receipt of the OIG draft report, the FHWA Regional Office will coordinate the report within the region as appropriate. An information copy of the draft report along with the Regional Office response will be sent to HFS (Attention: HFS-211).
(3) Clearances or consultations on OIG draft regional reports requiring Washington Headquarters assistance should be directed to the appropriate program offices. Any efforts by the OIG to solicit FHWA Washington Headquarters intervention in the resolution of a regional audit report will be discouraged unless such intervention is considered to be in the best overall interest of the FHWA.
(4) Federal Lands Highway Divisions will follow the same procedures detailed above for FHWA Regional Offices. They will coordinate responses with the Federal Lands Highway Office as appropriate.
(5) The response time for submitting comments to the OIG is 60 days. Extension of deadlines for responding to an OIG draft report are permitted when the report must be coordinated with the State highway agency (SHA) or subgrantees or where there is insufficient time to develop adequate responses.
The Regional office will transmit a consolidated response including a statement of corrective action, if any, to the regional OIG. Federal Lands highway Divisions will process final reports in the same manner.
(1) For most audits, findings and recommendations are closed at the time that FHWA management officials complete the actions agreed to in the final response, or, in the event of disagreement, the point at which the Assistant Secretary for Administration, who is the Department of Transportation (DOT) Followup Official, determines the matter to be resolved/closed. In some instances disagreements may require resolution at the Secretary's level.
(2) Pursuant to Section 305 of the Supplemental Appropriations and Rescission Act of 1980, and Chapter 1, paragraph 4 of DOT Order 8000.1C, all unresolved findings and recommendations must have a final management decision rendered within 6 months after the final report issuance date.
(3) Every effort shall be made to mutually agree on an acceptable resolution of all findings and recommendations within the 6-month time frame. Corrective actions should be clearly stated and achievable, and aimed at preventing future recurrences of any deficiencies on which the audit findings were based.
(4) The procedures for resolution of OIG audits in the FHWA Washington Headquarters, Regional Offices, Federal Lands Highway Office, and Regional Offices of Motor Carrier Safety are as follows:
(a) The OIG will review FHWA's response to the final report and advise the FHWA as to its position regarding the proposed actions, usually within 30 days.
(b) If the OIG agrees with the corrective actions taken or proposed, the HMS, for the FHWA Washington Headquarters level audits, or the Regional Office, for the regional level audits, will so advise all interested parties.
(c) If it is a regional report and there is no agreement at the regional level between the OIG and the FHWA, the regional OIG office will refer the matter to its Washington Headquarters office for resolution. The OIG Washington Headquarters may formally transmit the report to the DFO for resolution.
(d) If it is a national report or a regional report with national policy implications and there is no agreement between the FHWA Washington Headquarters and the OIG Washington Headquarters, the matter may be referred by the InspectorGeneral to the DFO or to the Secretary for resolution.
(e) If it is an OIG audit report of a Federal Lands Highway Division, it will be resolved in the same manner as a regional report with coordination through the Federal Lands Highway Office.
(f) If it is an OIG audit report of a Regional Office of Motor Carrier Safety, it will be resolved in the same manner as a regional report.
(5) The OIG Washington Headquarters provides to the FHWA Washington Headquarters (HMS) a listing, usually prepared on a monthly basis, of unresolved national and regional final audit reports (audits for which agreement on all recommendations has not been attained), as well as a listing of audits requiring final action reports. These listings are used by the HMS, HFS and HCP to track and followup or assist Washington Headquarters and/or regional offices in tracking or following up on the resolution of audit findings and recommendations.
T. D. Larson
Federal Highway Administrator