We performed a quality control review (QCR) on the single audit that PBMares, LLP performed for the Metropolitan Washington Council of Governments’ (MWCOG) fiscal year that ended June 30, 2018. During this period, MWCOG expended approximately $17.9 million from the U.S. Department of Transportation’s (DOT) grant programs. PBMares determined that DOT’s major programs were the Highway Planning and Construction Cluster, and the Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research 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 MWCOG’s reporting package complied with the reporting requirements of the Uniform Guidance.
What We Found
PBMares’ 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 PBMares’ opinion on each of DOT’s major programs was inappropriate or unreliable. However, we identified a deficiency in MWCOG’s reporting package that required correction and resubmission.