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Summary

This report presents the results of our quality control review (QCR) on DOT’s major grant program included in the single audit of the Memphis-Shelby County Airport Authority of Memphis, TN (Authority) that Dixon Hughes Goodman LLP (DHG) performed for the Authority’s fiscal year ended June 30, 2014. During this period, the Authority expended approximately $21 million from DOT grant programs. DHG determined that DOT’s major program was the Airport Improvement Program.

Firms can receive a rating of pass, pass with deficiency(ies), or fail, and based on our QCR, we assigned an overall rating to DHG’s work of pass with deficiency. Therefore, DHG generally met the requirements of the Single Audit Act, OMB Circular A-133, and DOT’s major program. We found nothing to indicate that DHG’s opinion on DOT’s major program was inappropriate or unreliable.