We performed a quality control review (QCR) on the single audit that RKL LLP performed for the Central Pennsylvania Transportation Authority’s (Authority) fiscal year that ended June 30, 2017. During this period, the Authority expended approximately $9.4 million from the U.S. Department of Transportation’s (DOT) grant programs. RKL determined that DOT’s major programs were the Federal Transit Cluster and the Transit Services Programs Cluster.
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 Authority’s reporting package complied with the reporting requirements of the Uniform Guidance.
What We Found
RKL’s audit work complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major programs. In addition, we found nothing to indicate that RKL’s opinion on each of DOT’s major programs was inappropriate or unreliable. However, we identified audit quality deficiencies in RKL’s work that should be corrected in future audits. We did not identify any deficiencies in the Authority’s reporting package that required correction and resubmission.