Our Objective(s)To determine (1) whether Crowe PR PSC's 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 Transportation's (DOT) major programs, and (2) whether the Puerto Rico Highways and Transportation Authority's (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 DOT's major programs were FHWA's Highway Planning and Construction and FTA's 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 DOT's major programs.
We found nothing to indicate that Crowe PR's opinion on DOT's major programs were inappropriate or unreliable.
We identified an unreported noncompliance in Crowe PR's 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 Authority's reporting package that required correction and resubmission.
RatingWe assigned Crowe PR an overall rating of Pass with deficiencies.
