Quality Control Review of Single Audit on the New Mexico Department of Transportation
On June 20, 2012, we issued a quality control report on a single audit performed by Moss Adams LLP on New Mexico Department of Transportation’s use of U.S. Department of Transportation grants for the fiscal year ended June 30, 2010. During this period, New Mexico DOT expended approximately $452 million from DOT grant programs. The major programs tested by Moss Adams included the: (1) the Highway Planning and Construction Program; (2) the Federal Transit Cluster; (3) the Nonurbanized Area Formula Program; (4) the Highway Safety Cluster; and (5) the Minimum Penalties for Repeat Offenders for Driving While Intoxicated Program. We determined that the audit work was Acceptable with Deficiencies, and therefore generally met the requirements of generally accepted Government auditing standards, the Act, and OMB Circular A-133. We found nothing to indicate that Moss Adams’ reports on New Mexico DOT’s internal control and compliance were inappropriate or unreliable. However, we identified deficiencies in audit documentation that Moss Adams needs to correct in future audits.