We performed a quality control review (QCR) on the single audit that Davis Farr LLP performed for the San Diego Association of Governments’ (SANDAG) fiscal year that ended June 30, 2017. During this period, SANDAG expended approximately $190 million from the U.S. Department of Transportation’s (DOT) grant programs. Davis Farr determined that DOT’s major programs were the Federal Transit Cluster and the High-Speed Rail Corridors and Intercity Passenger Rail Service Capital Assistance 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 programs and (2) SANDAG’s reporting package complied with the reporting requirements of the Uniform Guidance.
What We Found
Davis Farr’s audit work complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major programs. We found nothing to indicate that Davis Farr’s opinion on each of DOT’s major programs was inappropriate or unreliable. However, we identified an audit quality deficiency in Davis Farr’s work that should be corrected in future audits. We also identified deficiencies in SANDAG’s reporting package that required correction and resubmission.