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Audit Reports

Date

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

Requested By
Required by the Office of Management and Budget Bulletin No. 21-04, Audit Requirements for Federal Financial Statements
Project ID
QC2022036
What We Looked At
This report presents the results of our quality control review (QCR) of an attestation examination 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 service organization, 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 examination subject to our oversight. The objectives of the review were to determine whether (1) management’s description of ESC’s systems is fairly presented, (2) ESC’s controls are suitably designed, and (3) ESC’s controls are operating effectively throughout the period of October 1, 2021, through June 30, 2022. 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.
 
Our Recommendations
KPMG made no 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.