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Audit Reports

Date

Quality Control Review on a Single Audit of Lake of the Woods County, Baudette, MN

Requested By
Self-Initiated
Project ID
QC2018102
File Attachment

What We Looked At

We performed a quality control review (QCR) on the single audit that Hoffman, Philipp, & Knutson, PLLC (HPK) performed for Lake of the Woods County’s (County) fiscal year that ended December 31, 2016. During this period, the County expended approximately $2.1 million from a U.S. Department of Transportation (DOT) grant program. HPK determined that DOT’s major program was the Highway Planning and Construction 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 program; and (2) the County’s reporting package complied with the reporting requirements of the Uniform Guidance.

What We Found

HPK’s audit work complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major program. We found nothing to indicate that HPK’s opinion on DOT’s major program was inappropriate or unreliable. However, we identified deficiencies in the HPK’s audit work that should be corrected in future audits. In addition, we identified deficiencies in the County’s reporting package that required correction and resubmission.