September 24, 2019
Quality Control Review on a Single Audit of the Massachusetts Bay Transportation Authority, Boston, MA
What We Looked At
We performed a quality control review (QCR) on the single audit that KPMG LLP performed for the Massachusetts Bay Transportation Authority’s (MBTA) fiscal year that ended June 30, 2018. During this period, MBTA expended approximately $353 million from the U.S. Department of Transportation’s (DOT) grant programs. KPMG determined that DOT’s major programs were the Federal Transit Cluster, the Highway Planning and Construction Cluster, and the Transportation Investment Generating Economic Recovery grants program.
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 MBTA’s reporting package complied with the reporting requirements of the Uniform Guidance.
What We Found
KPMG’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 KPMG’s opinion on each of DOT’s major programs was inappropriate or unreliable. We did not identify any deficiencies in MBTA’s reporting package that required correction and resubmission.