Audit Reports

View PDF Document

What We Looked At
We performed a quality control review (QCR) on the single audit that Anton Collins Mitchell LLP (ACM) performed for the City of Riverton’s (City) fiscal year that ended June 30, 2017. During this period, the City expended approximately $1.9 million from the U.S. Department of Transportation’s (DOT) grant programs. ACM determined that DOT’s major programs were the Airport Improvement Program and the Small Community Air Service Development Program.

Our QCR objectives were to determine whether (1) the audit work complied with the Single Audit Act of 1984, as amended, the Office of Management and Budget’s Uniform Guidance, and the extent to which we could rely on the auditors’ work on DOT’s major programs; and (2) the City’s reporting package complied with the reporting requirements of the Uniform Guidance. 

What We Found
ACM’s audit work did not comply with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major programs. We found that ACM’s audit documentation contained audit quality deficiencies that affected the reliability of the audit results applicable to both of DOT’s major programs. These audit quality deficiencies required correction for the City’s fiscal year 2017 single audit. We also identified a deficiency in the City’s reporting package that required correction and resubmission.