As a Federal service provider, the Department of Transportation (DOT) offers a range of business services to its Operating Administrations and other Federal organizations through its Enterprise Services Center (ESC). The Office of Management and Budget requires Federal service providers to give client agencies annual reports from independent auditors that describe internal controls in accordance with the American Institute of Certified Public Accountants’ Statement on Standards for Attestation Engagements No. 18 (SSAE-18). DOT and other client agencies’ auditors will use the results of this review in their fiscal year 2021 financial statement audits.
We have contracted with KPMG, LLC, an independent public accounting firm, to conduct this review subject to our oversight. The objectives of the review will be to determine whether (1) management’s descriptions of ESC’s systems are fairly presented, (2) ESC’s controls are suitably designed, and (3) ESC’s controls are operating effectively throughout the period of October 1, 2020 through June 30, 2021. KPMG will do additional testing for the period July 1, 2021 through September 30, 2021, and issue a follow-up letter to our office.