September 22, 2020
Quality Control Review on a Single Audit of the City of Fayetteville, Fayetteville, NC
What We Looked At
We performed a quality control review (QCR) on the single audit that RSM US LLP performed for the City of Fayetteville’s (City) fiscal year that ended June 30, 2018. During this period, the City expended approximately $6.8 million from the U.S. Department of Transportation’s (DOT) grant programs. RSM determined that DOT’s major programs were the Airport Improvement Program and the Federal Transit 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 programs, 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 programs. We found nothing to indicate that RSM’s opinion on each of DOT’s major programs was inappropriate or unreliable. However, we identified deficiencies in the City’s reporting package that required correction and resubmission.