Committee on Internal and External Audit


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

2020 AASHTO Committee on Internal & External Audit Meeting

July 12 – 15 in St. Paul, Minnesota

Hosted by Minnesota Department of Transportation

Registration and hotel 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.

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

2019 National Compensation Matrix
(to be used with 2018 data)
Posted March 25, 2019

Instructions

Q&As

Sample NCM Compliance Worksheet

2018 National Compensation Matrix
(to be used with 2017 data)

2017 National Compensation Matrix
(to be used with 2016 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

2019 Internal Audit Guide

 

Updated October 8, 2014

The Internal Audit Practices Subcommittee 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 Subcommittee 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! Aggregate Lab Practice Aid
Posted March 15, 2019

NEW! Hot-Mix Asphalt Lab Practice Aid
Posted March 15, 2019

NEW! Nuclear Lab Practice Aid
Posted March 15, 2019

NEW! Concrete Lab Practice Aid
Posted March 15, 2019

National Highway Traffic Safety Administration (NHTSA) Grants Practice Aid
Posted June 8, 2018

Local Agency Cost Allocation and Indirect Cost Rate Audit Review Program Practice Aid
Posted June 8, 2018

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

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 Practices Suggestion Form

(Practice aids will be posted regularly)