2014 AASHTO SUBCOMMITEE ON INTERNAL/EXTERNAL AUDIT MEETING
August 10 - 13, 2014
Hosted by the Georgia Department of Transportation
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] [Word] posted 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
2013 Internal Audit Guide Draft updated July 18, 2013
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.