Quality Control Review of the Management Letter for the Department of Transportation's Audited Consolidated Financial Statements for Fiscal Years 2018 and 2017

What We Looked AtThis report presents the results of our quality control review (QCR) of KPMG LLP's management letter related to the audit it conducted, under contract with us, of the Department of Transportation's (DOT) consolidated financial statements for fiscal years 2018 and 2017. In addition to its audit report on DOT's financial statements, KPMG issued a management letter that discusses four internal control matters that it was not required to include in its audit report.What We FoundOur QCR of KPMG's management letter disclosed no instances in which KPMG did not comply, in all material respects, with generally accepted Government auditing standards.RecommendationsKPMG made eight recommendations in its management letter. DOT concurred with all eight recommendations.