September 17, 2019
Quality Control Review on a Single Audit of the Los Angeles County Metropolitan Transportation Authority, Los Angeles, CA
What We Looked At
We performed a quality control review (QCR) on the single audit that Crowe LLP performed for the Los Angeles County Metropolitan Transportation Authority’s fiscal year that ended June 30, 2018. During this period, the Authority expended approximately $1.4 billion from the U.S. Department of Transportation’s (DOT) grant programs. Crowe determined that DOT’s major programs were the Transportation Infrastructure Finance and Innovation Act Program and the Transit Services Programs Cluster.
Our QCR objectives were to determine (1) whether the audit work complied with the Single Audit Act of 1984, as amended, and 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) whether the Authority’s reporting package complied with the reporting requirements of the Uniform Guidance.
What We Found
Crowe’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 Crowe’s opinion on DOT’s major programs was inappropriate or unreliable. In addition, we did not identify deficiencies in the Grantee’s reporting package that required correction and resubmission.