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February 8, 2023

Quality Control Review of the Management Letter for the National Transportation Safety Board’s Audited Financial Statements for Fiscal Years 2022 and 2021

Required by the Accountability of Tax Dollars Act of 2002
Project ID: 
QC2023017
View PDF Document

What We Looked At 
This report presents the results of our quality control review (QCR) of Allmond & Company, LLC’s management letter regarding the audit it conducted, under contract with us, of the National Transportation Safety Board’s (NTSB) financial statements for fiscal years 2022 and 2021. In addition to its audit report on NTSB’s financial statements, Allmond issued a management letter that discusses internal control matters that it was not required to include in its audit report. 

What We Found 
Our QCR of the management letter disclosed no instances in which Allmond did not comply, in all material respects, with generally accepted Government auditing standards. 

Our Recommendations 
Allmond made three recommendations in its management letter. NTSB concurred with all three recommendations.

 

Recommendations

Open

Closed

No. 1 to NTSB

Allmond recommends that NTSB management enforce the agency’s FPPS user termination process to require the completion and submission of an FPPS User Access Form to the service provider immediately upon separation of all FPPS users from the agency.

No. 2 to NTSB

Allmond recommends that NTSB management work with the service organization to determine why the termination date for the user accounts did not agree with the effective date of the personnel actions for the employee separations.

No. 3 to NTSB

Allmond recommends that NTSB management at least quarterly, perform a review of all FPPS users. If any separated employees, or any other system users who no longer need access, are identified in the listing, then work with the service organization to determine why this occurred and what actions are necessary to resolve the issue.