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Committee on Internal and External Audit

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

2019 AASHTO COMMITTEE ON INTERNAL/EXTERNAL AUDIT MEETING

July 7th – 10th, 2019 in Anaheim, California

Hosted by the California Department of Transportation

Registration and Hotel Information

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

NEW! 2018 National Compensation Matrix

Posted June 28, 2018

Instructions

Q&As

Sample NCM Compliance Worksheet

2017 National Compensation Matrix
(to be used with 2016 data)

2016 National Compensation Matrix
(to be used with 2015 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 Practices 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 Practices 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

NEW! National Highway Traffic Safety Administration (NHTSA) Grants Practice Aid

Posted June 8, 2018

NEW! Local Agency Cost Allocation and Indirect Cost Rate Audit Review Program Practice Aid

Posted June 8, 2018

NEW! State Airport Grant and Loan Program Practice Aid

Posted January 17, 2018

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