We performed a quality control review (QCR) on the single audit that RSM US LLP performed for the City of Corpus Christi’s (City) fiscal year that ended September 30, 2018. During this period, the City expended approximately $9.2 million from U.S. Department of Transportation (DOT) grant programs. RSM determined that DOT’s major program was the Airport Improvement 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 program; and (2) whether the City’s reporting package complied with the reporting requirements of the Uniform Guidance.
What We Found
RSM’s audit work complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major program. We found nothing to indicate that RSM’s opinion on DOT’s major program was inappropriate or unreliable. However, we identified a deficiency in the City’s reporting package that will require corrective action in future audits.