Our Objective(s)
To perform a quality control review (QCR) of KPMG LLP's examination of the Enterprise Services Center's (ESC) description of its system and the suitability of the design and operating effectiveness of controls for the period October 1, 2024, to June 30, 2025. We reviewed KPMG's report, dated July 31, 2025, and related documentation.
Why This Audit
ESC provides financial management services to the Department of Transportation (DOT) and other agencies and operates under the direction of DOT's Chief Financial Officer. The Office of Management and Budget requires ESC, as a service organization, to either provide its user organizations with independent audit reports on the design and effectiveness of its internal controls or allow user auditors to perform tests of its controls. We contracted with KPMG LLP to conduct this examination subject to our oversight.
What We Found
The independent auditor, KPMG, found that in all material respects:
the description fairly presents ESC's system that was designed and implemented throughout the period October 1, 2024, to June 30, 2025;
the controls related to the control objectives stated in the description were suitably designed to provide reasonable assurance that the control objectives would be achieved if the controls operated effectively throughout the period October 1,2024, to June 30, 2025; and user entities applied the complementary controls assumed in the design of ESC's controls throughout the period October 1, 2024, to June 30, 2025; and
the controls operated effectively to provide reasonable assurance that the control objectives stated in the description were achieved throughout the period October 1, 2024, to June30, 2025, if complementary user entity controls assumed in the design of ESC's controls operated effectively throughout the period October 1, 2024, to June 30, 2025.
Our QCR disclosed no instances in which KPMG did not comply, in all material respects, with generally accepted Government auditing standards.
Recommendations
KPMG made no recommendations.
The underlying report has been marked and/or withheld as Controlled Unclassified Information to protect sensitive information that may be exempt from public disclosure under the Freedom of Information Act, 5 U.S. Code 552.
