Our Objective(s)To determine (1) whether Crowe PR PSCs 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 Puerto Rico Highways and Transportation Authoritys (Authority) reporting package complied with the reporting requirements of the Uniform Guidance.
Why This ReportDuring the fiscal year that ended on June 30, 2023, the Authority expended approximately $189 million from DOT programs. Crowe PR determined DOTs major programs were FHWAs Highway Planning and Construction and FTAs Formula Grants for Rural Areas and Tribal Transit Program. We performed a quality control review on the single audit conducted by Crowe PR to verify compliance with all Federal laws and regulations.
What We FoundReview of Audit Work
Crowe PR 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 Crowe PRs opinion on DOT's major programs were inappropriate or unreliable.
We identified an unreported noncompliance in Crowe PRs audit work that is required to be reported in a reissued single audit report.
Review of Reporting Package
We did not identify any deficiencies in the Authoritys reporting package that required correction and resubmission.
RatingWe assigned Crowe PR an overall rating of Pass with deficiencies.
