We performed a quality control review (QCR) on the single audit that Eide Bailly LLP performed for the City of Santa Clarita’s fiscal year that ended June 30, 2021. During this period, the City expended approximately $25.4 million from U.S. Department of Transportation (DOT) programs. Eide Bailly determined that DOT’s major program was the Federal Transit Administration’s (FTA) Federal Transit Cluster.
Our QCR objectives were to determine whether (1) 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 auditor’s work on DOT’s major programs and (2) the City of Santa Clarita’s reporting package complied with the reporting requirements of the Uniform Guidance.
What We Found
Eide Bailly complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major programs. We found nothing to indicate that Eide Bailly’s opinion on DOT’s major program was inappropriate or unreliable. However, we identified deficiencies that require correction in future audits. Accordingly, we assigned Eide Bailly an overall rating of pass with deficiencies.