Federal Reports

What We Looked AtWe performed a quality control review (QCR) on the single audit that PricewaterhouseCoopers LLP (PwC) performed for the Metropolitan Transportation Commission's fiscal year that ended June 30, 2017. During this period, the Commission expended approximately $75.7 million from the U.S. Department of Transportation's (DOT) grant programs. PwC determined that DOT's major programs were the Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research Program, the Federal Transit Cluster, and the Transit Services Program Cluster.Our QCR objectives were to determine whether (1) the 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' work on DOT's major programs, and (2) the Commission's reporting package complied with the reporting requirements of the Uniform Guidance.What We FoundPwC's audit work complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT's major programs. We found nothing to indicate that PwC's opinion on each of DOT's major programs was inappropriate or unreliable. However, we identified a deficiency in the Commission's reporting package that required correction and resubmission.

We identified a number of serious issues that violate U.S. Immigration and Customs Enforcement’s (ICE) 2011 Performance-Based National Detention Standards and pose significant health and safety risks at the facility. Specifically, we are concerned about unreported security incidents; food safety issues; and facility conditions. We recommended that ICE conduct a full review of the Essex County Correctional Facility and the Essex County Department of Corrections’ management of the facility immediately to ensure compliance with ICE’s 2011 Performance-Based National Detention Standards. Specifically, ICE must review and ensure compliance with : unreported security incidents; food safety; and facility conditions that include ceiling leaks, unsanitary shower stalls, bedding, and outdoor recreation areas. We made one recommendation to improve conditions at the facility. ICE concurred with the recommendation.