We performed a quality control review (QCR) on the single audit that Eide Bailly LLP performed for the Riverside County Transportation Commission’s (RCTC) fiscal year that ended June 30, 2021. During this period, RCTC expended approximately $626.8 million from U.S. Department of Transportation (DOT) programs. Eide Bailly determined that DOT’s major programs were the Federal Transit Administration’s Federal Transit Cluster and the Federal Highway Administration’s Transportation Infrastructure Finance and Innovation Act Program.
Our QCR objectives were to determine whether (1) the audit work complied with the Single Audit Act of 1984, as amended, 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) RCTC’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 programs was inappropriate or unreliable. In addition, we did not identify deficiencies in RCTC’s reporting package that required correction and resubmission.