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Audit Reports

Date

Quality Control Review of the Independent Auditor’s Report on DOT’s Enterprise Services Center

Requested By
Required by the Office of Management and Budget’s Bulletin No. 21-04, Auditing Requirements for Financial Statements
Project ID
QC2021038
What We Looked At
This report presents the results of our quality control review (QCR) of an audit of the Department of Transportation’s (DOT) Enterprise Services Center (ESC) controls. ESC provides financial management services to DOT and other agencies, and operates under the direction of DOT’s Chief Financial Officer. The Office of Management and Budget requires ESC, as a management services provider, to either provide its user organizations with independent audit reports on the design and effectiveness of its internal controls, or allow user auditors to perform tests of its controls.
 
We contracted with KPMG LLP to conduct this audit subject to our oversight. The objectives of the review were 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 and issue a follow-up letter to our office for the period July 1, 2021, through September 30, 2021. We performed a QCR on KPMG’s report and related documentation.
 
What We Found
Our QCR disclosed no instances in which KPMG did not comply, in all material respects, with generally accepted Government auditing standards.
 
Recommendations
DOT concurs with KPMG’s four recommendations.
 
The quality control review and attachments have been marked as For Official Use Only to protect sensitive information exempt from public disclosure under the Freedom of Information Act, 5 U.S.C. § 552. To receive a copy of the report, please contact our Freedom of Information Act Office.

Recommendations

Closed on Sensitive
No. 1 to OST
Sensitive information redacted
Closed on Sensitive
No. 2 to OST
Sensitive information redacted
Closed on Sensitive
No. 3 to OST
Sensitive information redacted
Closed on Sensitive
No. 4 to OST
Sensitive information redacted