September 12, 2018
Required by the Office of Management and Budget’s Bulletin No. 07-04, Auditing Requirements for Financial Statements
Report on a Quality Control Review of the Independent Service Auditor’s Report on DOT’s Enterprise Services Center
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.
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.