We performed a quality control review (QCR) on the single audit that McGee, Hearne & Paiz, LLP (MHP) performed for the Wyoming Department of Transportation’s (WYDOT) fiscal year that ended September 30, 2018. During this period, WYDOT expended approximately $285 million from the U.S. Department of Transportation’s (DOT) grant programs. MHP determined that DOT’s major programs were the Highway Planning and Construction Cluster, the Formula Grants for Rural Areas Program, and the Highway Research and Development 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 WYDOT’s reporting package complied with the reporting requirements of the Uniform Guidance.
What We Found
MHP’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 MHP’s opinion on each of DOT’s major programs was inappropriate or unreliable. However, we identified a deficiency in MHP’s audit work that should be corrected in future audits. We did not identify any deficiencies in WYDOT’s reporting package.