We performed a quality control review (QCR) on the single audit that PricewaterhouseCoopers LLP (PwC) performed for the Metropolitan Transportation Commission’s fiscal year that ended June 30, 2017. During this period, the Commission expended approximately $75.7 million from the U.S. Department of Transportation’s (DOT) grant programs. PwC determined that DOT’s major programs were the Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research Program, the Federal Transit Cluster, and the Transit Services Program 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 Commission’s reporting package complied with the reporting requirements of the Uniform Guidance.
What We Found
PwC’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 PwC’s opinion on each of DOT’s major programs was inappropriate or unreliable. However, we identified a deficiency in the Commission’s reporting package that required correction and resubmission.