Quality Control Review on the Single Audit of Access Services, El Monte, CA
This report presents the results of our Quality Control Review (QCR) on Rossi LLP’s single audit of Access Services of El Monte, CA, for Access Services’ fiscal year ended June 30, 2014. During this period, Access Services expended approximately $60 million from DOT grant programs. Rossi determined that DOT’s major program was the Transit Services Programs Cluster.
Firms can receive a rating of pass, pass with deficiency(ies), or fail, and based on our QCR, the overall rating assigned to Rossi’s work is a Pass. Therefore, Rossi met the requirements of the Single Audit Act, OMB Circular A-133, and DOT’s major program. We found nothing to indicate that Rossi’s opinion on DOT’s major program was inappropriate or unreliable. During our Desk Review, however, we found that in the Schedule of Findings and Questioned Costs (SFQC), Rossi incorrectly used “unqualified” as its opinion on Access Services’ financial statements and compliance with DOT’s major program requirements. Rossi should have used “unmodified” as its opinion on both the financial statements and compliance with program requirements. Rossi has corrected the SFQC and resubmitted its single audit report to the Federal Audit Clearinghouse.