Our Objective(s)To determine whether Cherry Bekaert LLP's revised audit work complied with the Single Audit Act of 1984, as amended; the Office of Management and Budget's Uniform Guidance; and the extent to which we could rely on the auditor's work on the U.S. Department of Transportation's (DOT) major program.
Why This Report(s)We recently conducted a quality control review (QCR) on the Chesapeake Bay Bridge and Tunnel District (CBBT) of Cape Charles, VA, for the fiscal year that ended June 30, 2023 (OIG Report Number SA2025048). In that QCR, we determined Cherry Bekaert's audit work for the Activities Allowed or Unallowed and the Allowable Costs/Cost Principles compliance requirements did not comply with requirements of the Single Audit Act, the Uniform Guidance, and requirements for DOT's Transportation Infrastructure Finance and Innovation Act program. To determine CBBT's compliance with these requirements, Cherry Bekaert performed internal control and compliance testing, and we conducted a follow-up QCR on the testing performed.
What We FoundReview of Audit Work.
Cherry Bekaert's revised audit work complied with the requirements of the Single Audit Act, the Office of Management and Budget's Uniform Guidance, and DOT's major program.
We found nothing to indicate that Cherry Bekaert's opinion on DOT's major program was inappropriate or unreliable.
Review of Reporting Package.
CBBT's reporting package was not subject to review during this QCR since our previous QCR dated September 29, 2025, found no deficiencies requiring resubmission.
RatingWe assigned Cherry Bekaert an overall rating of Pass.
