Committee on Internal and External Audit


AASHTO Liaison
Jenet Adem, Director of Finance and Administration
jadem@aashto.org

2018 AASHTO COMMITTEE ON INTERNAL/EXTERNAL AUDIT MEETING

Saturday July 14 – July 19, 2018 Nashville, Tennessee

Hosted by the Tennessee Department of Transportation

More information coming soon


About the Committee

The committee 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 committee shall work cooperatively, as appropriate, with other committees.

Charter of the Committee on Internal and External Audit

2017  Audit Community Directory
Updated August 2, 2017

External Audit

2016 Uniform Audit & Accounting Guide

Drafts

Appendix A-CPA WP Review Template
Posted March 10, 2016

Audit Guide

NEW!   2016 Uniform Audit & Accounting Guide

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

Template Audit Report

Template IC Compliance

AASHTO Uniform Audit Guide Suggestion Form

Appendix B-Internal Control Questionnaire  
Updated Jan. 5, 2016

Final ICDR Audit Report Template
  Posted Feb. 17, 2016

Final ICDR-IC Compliance Report Template  
Posted Feb. 17, 2016

Appd A-CPA WP Review Template, 2015 (Word)

Appd A-CPA WP Review Template, 2015 (Excel)

National Compensation Matrix

The NCM Task Force expects to release the 2018 version of the NCM by March 1, 2018. Once released, it will be published on the AASHTO website. Thank you for your patience.

NEW! 2017 National Compensation Matrix  
Posted Feb. 7, 2017

Instructions

Q&As

Sample NCM Compliance Worksheet 

2016 National Compensation Matrix
(to be used with 2015 data)

2015 National Compensation Matrix
(to be used with 2014 data)

2014 National Compensation Matrix
(to be used with 2013 data)

2013 National Compensation Matrix
  (to be used with 2012 data)

Webinars

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

National Compensation Matrix Webinar
Recorded June 19, 2012

Other

2012 Uniform Audit & Accounting Guide

Risk Framework Narrative

Risk Framework Checklist

 

Internal Audit

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,  Chair of the task torce at Stephen.Kirk@Illinois.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, 2014 – June 30, 2015

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

State Internal Audit Report List
June 1, 2012 – July 1, 2013


Practice Aids

State Airport Grant and Loan Program Practice Aid                        Posted January 17, 2017

Operational Safety Inspections of Public Use Airports Practice Aid
Posted June 7, 2017

Transit Subrecipient Site Review Monitoring and Oversight Practice Aid
Posted March 31, 2017

Heavy Vehicle Use Tax Practice Aid Posted April 15, 2016

Enhanced Mobility of Seniors and Individuals with Disabilities Practice Aid
Posted March 18, 2016

Procurement Card Practice Aid
  Posted July 10, 2015

Federal Aid Billing and Funds Mgt. Practice Aid
  Posted July 10, 2015

Materials Testing Practice Aid   
Posted July 10, 2015

MPO Practice Aid
  Posted February 18, 2015

DBE Practice Aid
  Posted November 14, 2014

AASHTO Internal Audit Guide Suggestion Form
(Practice aids will be posted regularly)