Quality Control Review on a Single Audit of the Louisville Regional Airport Authority, Louisville, KY

What We Looked At We performed a quality control review (QCR) on the single audit that Crowe LLP performed for the Louisville Regional Airport Authority's fiscal year that ended June 30, 2018. During this period, the Authority expended approximately $14.5 million from a U.S. Department of Transportation (DOT) grant program. Crowe determined that the program, the Airport Improvement Program, was a major program. Our QCR objectives were to determine (1) whether the audit work complied with the Single Audit Act of 1984, as amended, and the Office of Management and Budget's Uniform Guidance, and the extent to which we could rely on the auditors' work on DOT's major program; and (2) the Authority's reporting package complied with the reporting requirements of the Uniform Guidance. What We Found Crowe's audit work complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT's major program. We found nothing to indicate that Crowe's opinion on DOT's major program was inappropriate or unreliable. In addition, we did not identify deficiencies in the Authority's reporting package that required correction and resubmission.