Quality Control Review on a Single Audit of the Metropolitan Transit Authority, Nashville, TN

What We Looked AtIn 2023, we conducted a quality control review (QCR) of Crosslin PLLC’s single audit of the Metropolitan Transit Authority (MTA) of Nashville, TN, for the fiscal year that ended June 30, 2022 (OIG Report Number QC2023046, dated September 25, 2023). In that QCR, we found that Crosslin’s audit work did not comply with the requirements of the Single Audit Act, the Uniform Guidance, and the U.S. Department of Transportation’s (DOT) major program. Specifically, Crosslin found a noncompliance that it decided not to report. Auditing guidelines require auditors to include in their work papers reasonable bases for not reporting noncompliance, but we found that Crosslin’s basis was not reasonable. As a result, Crosslin had to either include in its work papers a reasonable basis for not reporting the noncompliance or reissue its report on the single audit. On February 7, 2024, Crosslin reissued its single audit report that included MTA’s Procurement and Suspension and Debarment noncompliance, and questioned costs totaling approximately $68,000 that resulted from the noncompliance.We performed a follow up QCR on Crosslin’s revised single audit of MTA. Our objectives were to determine whether (1) the 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 auditors’ revised work on DOT’s major program and (2) MTA’s revised reporting package complied with the reporting requirements of the Uniform Guidance.What We FoundCrosslin complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major program. We found nothing to indicate that Crosslin’s opinion on DOT’s major program was inappropriate or unreliable. In addition, we did not identify deficiencies in MTA’s reporting package that required correction and resubmission. Accordingly, we assigned Crosslin a rating of pass.