Quality Control Review on the single audit of Miami-Dade Transit of Miami, FL
This report presents the results of our quality control review of Crowe Horwath LLP’s (Crowe Horwath) single audit of Miami-Dade Transit (Miami-Dade) of Miami, FL, for Miami-Dade’s fiscal year ended September 30, 2013. During this period, Miami-Dade expended approximately $91 million from DOT grant programs. Crowe Horwath determined that DOT’s major programs were the Federal Transit Cluster and the Job Access-Reverse Commute program. We limited the scope of our QCR to the Federal Transit Cluster because its expenditures were approximately 96 percent of the total DOT expenditures.
Firms can receive a rating of pass, pass with deficiency(ies), or fail, and based on our QCR, the overall rating assigned to Crowe Horwath’s work is a Fail. Therefore, Crowe Horwath did not meet the requirements of the Single Audit Act, OMB Circular A-133, and DOT’s major program, the Federal Transit Cluster. We found deficiencies in Crow Horwath’s work in the areas of sampling methodology, compliance testing, Compliance Supplement Part 4—Federal Transit Cluster, testing of key internal controls, and compliance testing documentation. Crowe Horwath concurred with our results, advised us they planned to perform additional audit procedures to support the opinion on the Federal Transit Cluster, and will re-issue the report.