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Report on a Quality Control Review of the Independent Service Auditor’s Report on DOT’s Enterprise Services Center

Required by the Office of Management and Budget’s Bulletin No. 07-04, Auditing Requirements for Financial Statements
Project ID: 
QC2019086
What We Looked At
This report presents the results of our quality control review (QCR) of an audit of the Department of Transportation’s (DOT) Enterprise Services Center (ESC) controls. Operating under direction of DOT’s Chief Financial Officer, ESC provides financial management services to DOT and other agencies. The Office of Management and Budget (OMB) requires ESC, as a management services provider, to either provide its user organizations with independent audit reports on the design and effectiveness of its internal controls or allow user auditors to test its controls.
 
To meet this requirement for the period of October 1, 2018, through June 30, 2019, we contracted with KPMG LLP to conduct this audit subject to our oversight. The audit objectives were to determine whether (1) management’s descriptions of ESC’s systems were fairly presented, (2) ESC’s controls were suitably designed, and (3) ESC’s controls were operating effectively throughout the period. KPMG will do additional testing and issue a follow-up letter to our office for the period July 1, 2019, through September 30, 2019. We performed a QCR on KPMG’s report and related documentation.
 
What We Found
Our QCR disclosed no instances in which KPMG did not comply, in all material respects, with generally accepted Government auditing standards.
 
Recommendations
DOT concurs with KPMG’s three recommendations.
 
The quality control review and attachments have been marked as For Official Use Only to protect sensitive information exempt from public disclosure under the Freedom of Information Act, 5 U.S.C. § 552. To receive a copy of the report, please contact our Freedom of Information Act Office.

Recommendations

Open

Closed

Sensitive
No. 1 to OST

Sensitive information redacted

Sensitive
No. 2 to OST

Sensitive information redacted

No. 3 to OST

Sensitive content redacted