Audit Reports

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This report presents the results of our Quality Control Review (QCR) on DOT’s major grant programs included single audit that Windes, Inc. performed for the Antelope Valley Transit Authority’s (Authority) fiscal year that ended June 30, 2016. During this period, the Authority expended approximately $9 million from DOT grant programs. Windes determined that DOT’s major programs were the Federal Transit Cluster and Job Access and Reverse Commute Program. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Based on our QCR, we assigned an overall rating of fail to Windes’s work. Therefore, Windes did not meet the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major programs, and its opinion on each major program was not reliable.