Section 5: Resolving Audit Findings Pertaining to Site Audits
Upon request, or as a result of their annual risk assessment, TxDOT may perform audits of TRF subrecipients. These audits will follow TxDOT policies and procedures and will include coordination and communication with the Traffic Operations Division (TRF) as needed.Anchor: #i1000458
The TxDOT Finance Division (FIN) is responsible for:
- maintaining grant expenditure records in the Oracle PeopleSoft (OPS) system, and
- providing copies of refund deposit vouchers to TRF.
TRF is responsible for:
- administering the traffic safety grant program
- maintaining TxDOT’s official grant agreement files, and
- placing copies of all audit-related correspondence in the original grant files.
Types of Findings
There are three possible types of audit findings for which resolution may be required. They are:
- administrative findings
- internal control findings, and
- compliance findings.
Handling of Refunds
When FIN receives a refund check from a subgrantee, FIN provides TRF-TS with a copy of the deposit voucher for the grant file of record. TRF-TS may then close the grant agreement file.Anchor: #i1000643
Letters of Appeal
A subgrantee that disagrees with the findings must follow TxDOT’s current formalized appeals process.Anchor: #i1000683
File of Record
Audits deal with matters of legal consequence to both subgrantees and TxDOT. Therefore, it is necessary that all audit-related communications be documented in the official TxDOT grant agreement files. Project Manager diligence in assuring that copies of all such records are provided to TRF-TS files is of major importance.Anchor: #i1000693
Questions about procedures for notifying subgrantees of audit citations may be directed to the appropriate Project Manager of TRF-TS.