Audits

Consultant Contract Audits

Federal Regulations, Federal Aid Policy Guide Section 172.5 (d), state the following:
"State responsibility in local agency contracts. The state highway agency shall ensure that procurement actions by or through other State agencies or local agencies comply with this regulation. When Federal-aid highway funds participate in the contract, a local agency shall use the same procedures as used by the State to administer contracts not under CA, the SRP or the CRP. These contracts shall be subject to the prior approval of the State highway agency and the FHWA. Nothing herein shall be taken as relieving the State of its responsibility under Federal-aid highway laws and regulations for the work to be performed under any agreements entered into by a local agency."

To accomplish this mandate, the Office of Audits and Financial Reporting performs the following tasks:

• Audits of all third party consultant contracts, including but not limited to Pre-Award Reviews, Accounting Systems Reviews, Overhead Audits and Final Filling Audits.
• Planning and research grant audits of billings from state and local governments, educational institutions, regional development commissions, metropolitan planning organizations, etc., including but not limited to Final Billing Reviews and A-133 CPA Audit Reviews.
• Cost audits of force account billings from railroads and public and private utilities.

Consultant Audit Information

• Uniform Audit & Accounting Guide (AASHTO) with Georgia Department of Transportation - Supplement - (Audit Policies and Cost Principles)
• Indirect Cost Rate Audit Requirements - Letter from the Chief Engineer
• Indirect Cost Rate Audit Requirements - Contact Information
• Indirect Cost Rate Audit Requirements - Frequently Asked Questions
• Accounting System Requirements
• Federal Acquisition Regulations (FAR)
• FAR Homepage
• Part 15 - Contracting by Negotiation
• Part 16 - Types of Contracts
• Part 30 - Cost Accounting Standards
• Part 31 - Contract Cost Principles and Procedures
• Part 36 - Construction and Architect-Engineer Contracts
• Part 52 - Selected Solicitation Provisions and Clauses
• Chapter 99 - Cost Accounting Standards
• Defense Contract Audit Agency
• Overhead Audit Program
• Consultant Internal Control Questionnaire PDF Version | Word Version

A-133 Audits of State, Local Governments, and Non-Profit Organizations

• A-133 Audits Submission
• Office of Planning and Budget (OMB) Circulars
  • A-133 Audits of State, Local Governments, and Non-Profit Organizations
  • A-87 Cost Principles for State, Local and Indian Tribal Governments
• Sponsor Certification Form