September 26, 2018
Quality Control Review on a Single Audit of the Santa Clara Valley Transportation Authority, San Jose, CA
What We Looked At
We performed a quality control review (QCR) on the single audit that Vavrinek, Trine, Day & Company, LLP (VTD) performed for the Santa Clara Valley Transportation Authority’s (Authority) fiscal year that ended June 30, 2017. During this period, the Authority expended approximately $148 million from the U.S. Department of Transportation’s (DOT) grant programs. VTD determined that DOT’s major program was the Federal Transit 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 program and (2) the Authority’s reporting package complied with the reporting requirements of the Uniform Guidance.
What We Found
VTD’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 VTD’s opinion on DOT’s major program was inappropriate or unreliable. However, we identified a deficiency in the Authority’s reporting package that required correction and resubmission.