previously communicated to those parties responsible for acting on our recommendations.
The Maryland Department of Transportation’s (MDOT) response to this audit, on behalf of MDTA, is included as an appendix to this report. Consistent with State law, we have redacted the elements of MDOT’s response related to the cybersecurity audit finding. In accordance with State law, we have reviewed the response and, while MDOT generally agrees with the recommendations in this report, we identified certain instances in which statements in the response disagree or appear to be inconsistent with a report finding and recommendation. In each instance we reviewed and reassessed our audit documentation, and reaffirmed the validity of our finding. In accordance with generally accepted government auditing standards, we have included “auditor’s comments” within MDOT’s response to explain our position. We will advise the Joint Audit and Evaluation Committee of any outstanding issues that we cannot resolve with MDOT. We wish to acknowledge the cooperation extended to us during the audit by MDTA.
Respectfully submitted, Brian S. Tanen Brian S. Tanen, CPA, CFE Legislative Auditor
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