​​​​​​​​​​​​​​​​​​​​​ 2016 AASHTO SUBCOMMITEE ON INTERNAL/EXTERNAL AUDIT MEETING

​   July 16 - July 20, 2016

Hosted by the District Department of Transportation

 
More Information Coming Soon

   

About the Subcommittee

The subcommittee shall establish audit procedures that are sufficiently flexible for use in each Department, yet standardized enough to achieve uniformity, and provide Member Departments' alternative solutions for compliance with audit requirements that also meet their individual needs. It shall also provide a forum for transportation related internal and external audit organizations to keep abreast of requirements, regulations, procedures, and innovative techniques employed by individual states, thus enhancing their efforts to provide a better service to management. It shall identify and report to its parent standing committee on any federal regulatory mandates of national concern. Each Member Department shall be entitled to membership thereon.
 
To ensure consistency and the best thinking of the Association, the subcommittee shall work cooperatively, as appropriate, with other subcommittees.

 

Administrative Subcommittee on Internal and External Audit Bylaws

2015 ​Audit Commu​nity Directory​​​​​​​​​


External ​Audit​


2​​​015 External Uniform Audit & Accounting Guide (Draft - Updated Ch. 12)

2015 External Uniform Audit & Accounting Guide (Draft)

2012 Uniform Audit & Accounting Guide​​

 
Updated Feb. 18, 2015
 
 
 
 
 
  
Audit Guide chapter 7 advises that State DOTs may use the NCM as a tool for determining reasonable levels of compensation for engineering consultants.  Accordingly, a sample NCM Compliance Worksheet is available in a format that allows for editing appropriate to accommodate specifics of individual companies.
 
As recommended in the 2010 Audit Guide and later implemented in the 2012 Audit Guide, the NCM was developed under the direction and guidance of the Federal Highway Administration (FHWA).  The FHWA, ACEC and the AASHTO Subcommittee on Internal and External Audit were all part of the collaborative team effort.
 
The 2012 version of the Guide previously received AASHTO member approval via formal vote, and the NCM was a part of that approval; accordingly, a separate vote is not deemed necessary for updates to the NCM. However, suggestions for changes to the NCM will be considered in future updates. 
 
Having developed the NCM in such a collaborative manner, including the regular sharing of ongoing progress with the larger Subcommittee membership, carefully following relevant official guidance, and engaging an independent compensation expert, we feel confident that the NCM is a sound tool that fully achieves its intended purpose.

 

Webinar session on “Consultant Services Requirements & Updated Q&A Guidance”     Recorded March 27, 2012

CPA Workpaper Review Program [PDF[Wordposted December 3, 2012

​Note: The interactive keyword index is functional only in the Word version of the file.​

Updated ICQ ​                                               Posted June 22, 2012

​​National Compensation Matrix Webinar                  Recorded June 19, 2012


Internal ​Audit

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2014 Internal Audit Guide                              ​Updated October 8, 2014

The Internal Audit Guide Taskforce has now completed the final version of the Internal Audit Guide. Should you have any comments or questions regarding the Internal Audit Guide, please contact Stephen Kirk and Alice Wilson, Co-Chairs of the task force at Stephen.Kirk@Illinois.Gov and Alice.Wilson@ky.gov.

Please note that the Internal Audit Guide taskforce will continue to work on practice aids that will be published and provided on the AASHTO website as they are completed. 


State Internal Audit Report List
July 1, 2013 - June 30, 2014

State Internal Audit Report List                              June 1, 2012 - July 1, 20​13​​​​​​


DBE Practice Aid

Posted November 14, 2014

MPO Practice Aid

Posted February 18, 2015

Materials Testing Practice Aid

Posted July 10, 2015

Federal Aid Billing and Funds Mgt. Practice Aid

Posted July 10, 2015

Procurement Card Practice Aid

Posted July 10, 2015

AASHTO Internal Audit Guide Suggestion Form


(Practice aids will be posted regularly)


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