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Audit Reports

Date

Quality Control Review of Controls Over DOT's Enterprise Services Center

Requested By
Required by OMB Memorandum M-08-24, Technical Amendments to OMB Bulletin No. 07-04, Audit Requirements for Federal Financial Statements
Project ID
QC2014020

We conducted a quality control review of an attestation engagement performed by KPMG LLP on the Enterprise Services Center's (ESC) description of its system and the suitability of the controls’ design and operating effectiveness. KPMG’s attestation engagement was conducted in accordance with the American Institute of Certified Public Accountants’ Statement on Standards for Attestation Engagements Number 16. The Office of Management and Budget requires ESC, as a Federal service provider, either to (1) provide its user organizations with independent attestation reports on the design and effectiveness of its internal controls or (2) allow user auditors to perform tests of its controls. The engagement covered Delphi Financial Management System’s operations (used by multiple Federal agencies), and the Consolidated Automation System for Time and Labor Entry (CASTLE), which is used to support DOT operations only. KPMG found that (1) in all material respects throughout the period October 1, 2012, to June 30, 2013, ESC’s description of its controls fairly presents ESC’s implemented system; (2) the controls were suitably designed to provide reasonable assurance that the controls’ objectives would be achieved if the controls operated effectively throughout the period; (3) user entities applied throughout the period the complementary user controls contemplated in the controls’ design; and (4) the controls tested—together with the complementary user entities’ controls, if operating effectively—were those necessary to provide reasonable assurance that the controls; objectives were achieved and operated effectively throughout the period.

Our quality control review disclosed no instances in which KPMG did not comply, in all material respects, with generally accepted Government auditing standards.

The quality control review and attachment have been marked as For Official Use Only (FOUO) to protect sensitive information exempt from public disclosure under the Freedom of Information Act, 5 U.S.C. § 552.  To receive a copy of the report, please contact our Freedom of Information Act Office.

Recommendations

Closed on Sensitive
No. 1 to OST
Sensitive information redacted