Quality Control Review of the Management Letter for the Department of Transportation’s Audited Consolidated Financial Statements for Fiscal Years 2021 and 2020

What We Looked AtThis report presents the results of our quality control review (QCR) of KPMG LLP’s management letter for its audit, conducted under contract with us, of the Department of Transportation’s (DOT) consolidated financial statements for fiscal years 2021 and 2020. The management letter discusses four internal control matters that KPMG was not required to include in its audit report. What We FoundOur QCR of the management letter disclosed no instances in which KPMG did not comply, in all material respects, with U.S. generally accepted Government auditing standards. Our RecommendationsKPMG made seven recommendations in its management letter. DOT concurred with all seven recommendations.