Audit Reports

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What We Looked At
This report presents the results of our quality control review (QCR) on the U.S. Department of Transportation’s (DOT) major grant programs included a single audit that RSM US LLP (RSM) performed for the Kansas City Area Transportation Authority’s (Authority) fiscal year that ended December 31, 2016. During this period, the Authority expended approximately $18 million from DOT grant programs. RSM determined that DOT’s major programs were the Federal Transit Cluster and the Transit Services Programs Cluster. 

The purpose of our QCR was to determine (1) whether the audit work and reporting package complied with the Single Audit Act of 1984, as amended, and the Uniform Guidance and (2) the extent to which we could rely on the auditors’ work on DOT’s major programs. 

What We Found
Firms can receive a rating of pass, pass with deficiency(ies), or fail. Based on our QCR, we assigned an overall rating of pass with a deficiency to RSM’s work. Therefore, RSM generally met the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major programs. We found nothing to indicate that RSM’s opinion on the Federal Transit Cluster and the Transit Services Programs Cluster was inappropriate or unreliable.