FDOT Command Center

Intelligent Transportation System Inventory Audit

FDOT Command Center

This is an update to our August 2016 article on the Intelligent Transportation System Inventory Audit.

We have completed audits of Districts One, Two, Four, Five, Six, Seven, and Florida Turnpike Enterprise (Turnpike) Intelligent Transportation System’s (ITS) adherence to the Department of Transportation’s (department) procedural requirements for the proper accountability and reporting of tangible personal property (TPP). We released district-specific audit reports at the conclusion of each engagement. We also released a summary report which compiles the results of the seven ITS TPP property audits.

We determined Districts Two, Four, Five, Six, Seven, and Turnpike ITS fully complied with three of the four provisions tested in Procedure No. 350-090-310, Tangible Personal Property (procedure) and had not fully complied with the provision concerning properly tagging and recording items. District One ITS fully complied with two of the four provisions tested in the procedure and had not fully complied with the provisions concerning properly tagging and recording items, or conducting a complete physical inventory for any changes in custodian or custodian’s delegate.

We performed inventory testing of 1,287 TPP items statewide of which 928 items (72%) were appropriately managed. There were 359 items (28%) identified with discrepancies, including incorrect location codes and not being tagged.

We also tested a sample of TPP items purchased statewide for fiscal years 2014/2015 and 2015/2016. We determined through a sample of 168 items that 23 items (14%) did not have properly completed Property Management Report (PMR) forms and correct information in FLAIR. Of the 145 items (86%) with properly completed PMR forms, 4 of those items (2%) were incorrectly recorded in FLAIR.

During the course of the audits, we informed the District ITS Managers of the identified discrepancies and all of the districts started corrective actions during the audit. Four of the seven completed corrective actions prior to the release of the final audit report. For Districts One, Two, and Turnpike that had corrective actions remaining, we recommended that District ITS Management monitor the progress to ensure completion of corrective actions.