May 6, 2020
Quality Control Review on a Single Audit of the Delaware Valley Regional Planning Commission, Philadelphia, PA
What We Looked At
We performed a quality control review (QCR) on the single audit that Baker Tilly Virchow Krause, LLP (Baker Tilly) performed for the Delaware Valley Regional Planning Commission’s (Commission) fiscal year that ended June 30, 2018. During this period, the Commission expended approximately $19.2 million from the U.S. Department of Transportation’s (DOT) grant programs. Baker Tilly determined that DOT’s major program was the Highway Planning and Construction 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 program; and (2) whether the Commission’s reporting package complied with the reporting requirements of the Uniform Guidance.
What We Found
Baker Tilly’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 Baker Tilly’s opinion on DOT’s major program was inappropriate or unreliable. However, we identified deficiencies in the Commission’s reporting package that required correction and resubmission.