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Audit Reports

Date

Quality Control Review on a Single Audit of Greater Orlando Aviation Authority, Orlando, FL

Requested By
Self-Initiated
Project ID
QC2024017
File Attachment
What We Looked
We performed a quality control review (QCR) on the single audit that MSL CPAs and Advisors performed for the Greater Orlando Aviation Authority’s (GOAA) fiscal year that ended September 30, 2022. During this period, GOAA expended approximately $178 million from U.S. Department of Transportation (DOT) programs. MSL determined that DOT’s major program was the Federal Aviation Administration’s Airport Improvement Program.
 
Our QCR objectives were to determine whether (1) MSL’s 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 program and (2) GOAA’s reporting package complied with the reporting requirements of the Uniform Guidance.
 
What We Found
MSL complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major program. We found nothing to indicate that MSL’s opinion on DOT’s major program was inappropriate or unreliable. However, we identified deficiencies in MSL’s audit work that require correction in future audits. Accordingly, we assigned MSL a rating of pass with deficiencies.
 
Update: As required by the James M. Inhofe National Defense Authorization Act for Fiscal Year 2023, this report has been updated to include comments submitted by non-governmental organizations or business entities specifically identified in the report (see the appendix).