What We Looked AtThis report represents the results of our quality control review (QCR) of Allmond & Company, LLC’s (Allmond) management letter regarding the audit conducted, under contract with us, of the Surface Transportation Board’s (STB) financial statements as of and for the fiscal years ended September 30, 2023, and September 30, 2022. The management letter discusses internal control matters that Allmond was not required to include in its report on the audit of STB’s financial statements. What We FoundOur QCR of the management letter disclosed no instances in which Allmond did not comply, in all material respects, with generally accepted Government auditing standards.Our RecommendationsAllmond made three recommendations in its management letter. STB concurred with all three recommendations.
Open Recommendations
| Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
|---|---|---|---|---|---|
| 1 | Yes | $0 | $0 | ||
| STB should research the impacted employees payroll records to confirm the error and determine why the error occurred. Appropriate action should be taken to identify any other affected employees and to correct the root cause of the error. | |||||
| 2 | Yes | $0 | $0 | ||
| STB should enforce standard operating procedures to require a second Human Resources Specialist or the Human Resources Director to review all employee transfer and onboarding documents to ensure that the documentation is complete and agrees with the information that was entered into the payroll and personnel system before the information is submitted to the payroll service provider. | |||||
| 3 | Yes | $0 | $0 | ||
| STB should perform and document its assessment of the recoverability of excess taxes that were paid in error by the agency in matching Old-Age, Survivors and Disability Insurance and Medicare contributions and the conclusion that was reached. | |||||
