Our Objective(s)To determine (1) whether Bowman & Company, LLPs work complied with the Single Audit Act of 1984, as amended, and 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 Transportations (DOT) major programs, and (2) whether the Delaware River Port Authoritys reporting package complied with the reporting requirements of the Uniform Guidance.
Why This AuditDuring the fiscal year that ended on December 31, 2022, the Delaware River Port Authority expended approximately $32 million from DOT programs. Bowman & Company determined DOTs major programs were FTAs Federal Transit Cluster, FHWAs Highway Planning and Construction Cluster, and OSTs National Infrastructure Investments Discretionary Grant Program. We performed a quality control review on the single audit conducted by Bowman & Company to ensure compliance with all Federal laws and regulations.
What We FoundReview of Audit Work
Bowman & Company complied with the requirements of the Single Audit Act, the Office of Management and Budget's Uniform Guidance, and DOTs major programs.
We found nothing to indicate that Bowman & Companys opinion on DOT's major programs was inappropriate or unreliable.
Review of Reporting Package
We did not identify any deficiencies that required correction and resubmission of the Port Authoritys reporting package.
RatingWe assigned Bowman & Company an overall rating of Pass.
