Federal Reports

What We Looked AtIn our original quality control review (QCR), report number QC2018077, dated August 27, 2018, we found that Anton Collins Mitchell LLP's (ACM) 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 programs. We found that ACM's audit documentation contained audit quality deficiencies that affected the reliability of the audit results applicable to both of DOT's major programs. These audit quality deficiencies required correction for the City's fiscal year 2017 single audit.We performed a follow-up QCR on the revised single audit that ACM performed for the City of Riverton's fiscal year that ended June 30, 2017. During this period, the City expended approximately $1.9 million from DOT grant programs. ACM determined that DOT's major programs were the Airport Improvement Program and the Small Community Air Service Development Program.Our follow-up QCR 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 programs, and (2) the City's revised reporting package complied with the reporting requirements of the Uniform Guidance.What We FoundACM's revised 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 ACM's opinion on each of DOT's major programs was inappropriate or unreliable. However, we identified a deficiency in the City's revised reporting package that required correction and resubmission.

What We Looked AtWe performed a quality control review (QCR) on the single audit that RKL LLP performed for the Central Pennsylvania Transportation Authority's (Authority) fiscal year that ended June 30, 2017. During this period, the Authority expended approximately $9.4 million from the U.S. Department of Transportation's (DOT) grant programs. RKL determined that DOT's major programs were the Federal Transit Cluster and the Transit Services Programs 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 Authority's reporting package complied with the reporting requirements of the Uniform Guidance.What We FoundRKL's audit work complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT's major programs. In addition, we found nothing to indicate that RKL's opinion on each of DOT's major programs was inappropriate or unreliable. However, we identified audit quality deficiencies in RKL's work that should be corrected in future audits. We did not identify any deficiencies in the Authority's reporting package that required correction and resubmission.