Quality Control Review on a Single Audit of the Greater Dayton Regional Transit Authority, Dayton, OH

Our Objective(s)To determine whether (1) Charles E. Harris & Associates, Inc.’s (CEH) 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, and (2) the Greater Dayton Regional Transit Authority’s (Authority) reporting package complied with the reporting requirements of the Uniform Guidance.About This ReportDuring the fiscal year that ended on December 31, 2022, the Authority expended approximately $39 million from DOT programs. CEH determined DOT’s major program was FTA’s Federal Transit Cluster. We performed a quality control review on the single audit conducted by CEH to ensure compliance with all Federal laws and regulations.What We FoundReview of Audit WorkCEH 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 CEH's opinion on DOT's major program was inappropriate or unreliable.We identified deficiencies in CEH’s audit work that require correction in future audits.Review of Reporting PackageWe did not identify any deficiencies that required correction and resubmission.QCR RatingWe assigned CEH an overall rating of Pass with Deficiencies.