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Quality Control Review of the Independent Service Auditor’s Report on DOT’s Enterprise Services Center

Required by the Office of Management and Budget’s Bulletin No. 07-04, Auditing Requirements for Financial Statements
Project ID: 
QC2018095
What We Looked At
This report presents the results of a quality control review (QCR) of an audit of the Department of Transportation’s (DOT) Enterprise Services Center (ESC) controls. ESC provides financial management services to DOT and other agencies, and operates under the direction of DOT’s Chief Financial Officer. The Office of Management and Budget (OMB) requires ESC, as a management services provider, to either provide its user organizations with independent audit reports on the design and effectiveness of its internal controls, or allow user auditors to perform tests of its controls.
 
We contracted with KPMG LLP to conduct this audit subject to our oversight. The objectives of the review were to determine whether (1) management’s descriptions of ESC’s systems are fairly presented, (2) ESC’s controls are suitably designed, and (3) ESC’s controls are operating effectively throughout the period of October 1, 2017 through June 30, 2018. We performed a QCR on KPMG’s report and related documentation.
 
What We Found
Our QCR disclosed no instances in which KPMG did not comply, in all material respects, with generally accepted Government auditing standards.
Recommendations
 
DOT concurs with KPMG’s 11 recommendations.
 
The quality control review and attachments have been marked as For Official Use Only to protect sensitive information exempt from public disclosure under the Freedom of Information Act, 5 U.S.C. § 552. To receive a copy of the report, please contact our Freedom of Information Act Office.

Recommendations

Open

Closed

Closed on 04.18.2019
Sensitive
No. 1 to OST

Sensitive information redacted

Closed on 12.17.2018
Sensitive
No. 2 to OST

Sensitive information redacted

Closed on 07.29.2019
No. 3 to OST

Ensure that Access Control Officers complete the quarterly access reviews over the current active user accounts and associated roles within Delphi Financial Application, including iSupplier, to help ensure access is authorized and commensurate with job responsibilities.

Closed on 12.17.2018
Sensitive
No. 4 to OST

Sensitive information redacted

Closed on 04.18.2019
Sensitive
No. 5 to OST

Sensitive information redacted

Closed on 12.17.2018
Sensitive
No. 6 to OST

Sensitive information redacted

Closed on 12.17.2018
Sensitive
No. 7 to OST

Sensitive information redacted

Closed on 07.23.2019
Sensitive
No. 8 to OST

Sensitive information redacted

Closed on 07.23.2019
Sensitive
No. 9 to OST

Sensitive information redacted

Closed on 04.29.2019
Sensitive
No. 10 to OST

Sensitive information redacted

Sensitive
No. 11 to OST

Sensitive information redacted