Submitting OIG:
Report Description:
What We Looked
We performed a quality control review (QCR) on the single audit that MSL CPAs and Advisors performed for the Greater Orlando Aviation Authority’s (GOAA) fiscal year that ended September 30, 2022. During this period, GOAA expended approximately $178 million from U.S. Department of Transportation (DOT) programs. MSL determined that DOT’s major program was the Federal Aviation Administration’s Airport Improvement Program.
Our QCR objectives were to determine whether (1) MSL’s audit work complied with the Single Audit Act of 1984, as amended, the Office of Management and Budget’s Uniform Guidance, and the extent to which we could rely on the auditor’s work on DOT’s major program and (2) GOAA’s reporting package complied with the reporting requirements of the Uniform Guidance.
What We Found
MSL complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major program. We found nothing to indicate that MSL’s opinion on DOT’s major program was inappropriate or unreliable. However, we identified deficiencies in MSL’s audit work that require correction in future audits. Accordingly, we assigned MSL a rating of pass with deficiencies.
Date Issued:
Wednesday, February 14, 2024
Agency Reviewed / Investigated:
Submitting OIG-Specific Report Number:
QC2024017
Component, if applicable:
Federal Aviation Administration
Location(s):
Agency-Wide
Type of Report:
Audit
Questioned Costs:
$0
Funds for Better Use:
$0
Number of Recommendations:
0
Report updated under NDAA 5274:
No
Additional Details Link: