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Summary

On December 7, we issued a quality control report on a single audit performed by Vavrinek, Trine, Day & Co., LLP (VTD) on Orange County Transportation Authority’s (Authority) use of U.S. Department of Transportation grants for the fiscal year ending June 30, 2011.  During this period, the Authority expended approximately $100 million from DOT grant programs.  The DOT program determined to be major by VTD was the Federal Transit Cluster.  We determined that VTD’s work was Acceptable with Deficiencies, and therefore generally met the requirements of generally accepted Government auditing standards, the Act, and OMB Circular A-133. We found nothing to indicate that VTD’s opinion on the Authority’s reports on internal control and compliance were inappropriate or unreliable.  However, we identified deficiencies in audit documentation that VTD needs to correct in future audits. Based on VTD’s explanations, we determined that these deficiencies did not alter the overall results of the audit.