22 Jul

2016 AASHTO Audit Guide Now Available!

After more than two years of work, the revised AASHTO Audit Guide is now available for download.

Unlike previous versions, the 2016 version of the Guide is currently only available as a single-user secure PDF download through the AASHTO bookstore at a cost of $13 for non-AASHTO members. The download process includes the requirement to download a security plug-in, and you will need to enter your login and password each time you open the file. I’m going to refrain from commentary on this subject, but we are working with AASHTO leadership in an effort to change the decision on this and make the Audit Guide available as a free download as it has been for the past 15 years.

The major changes you will see in the new version of the Audit Guide are mostly in the following areas:

  • Labor costing, uncompensated overtime, and overtime premium (Chapter 5)
  • Field and home office overhead rates (Chapter 5)
  • Compensation, including bonus plans, allowability, and reasonableness (Chapter 7)
  • Allowability of specific areas of cost (Chapter 8)

In addition, the following items have been removed from the Audit Guide itself and are now posted as separate stand-alone documents (no download fee) on the AASHTO website:

  • AASHTO Internal Control Questionnaire (note – there were no changes from the 2012 version)
  • CPA Workpaper Review Program
  • Audit Report Templates

We’ll be covering the changes in the new Audit Guide in our live training sessionsand webinars this fall, so stay tuned for more information!

Dan Purvine is the President of A/E Clarity Consulting and Training, a firm that specializes in helping A/E firms to navigate the complex rules and regulations applicable to state, federal, and local agency contracts. Dan brings to this role over 14 years of experience in the A/E industry as the Vice President of Finance and Accounting for a large engineering firm. Dan has been providing A/E industry training through A/E Clarity since 2012 and has trained thousands of people in architecture and engineering firms, CPA firms and public agencies. Dan is the former chair of the American Council of Engineering Companies (ACEC) National Audit Subcommittee and continues to work closely with FHWA and AASHTO in his consulting role with ACEC to achieve uniform application of FAR Part 31 and the AASHTO Audit Guide, and to better address the needs of A/E firms nationwide. He has been heavily involved in the development of the AASHTO Audit Guide and the National Compensation Matrix, and works closely with the AASHTO Audit Guide Taskforce to continually improve the Guide as a tool for A/E firms, State DOTs, and CPAs. Dan works closely with state ACEC organizations and many state DOTs on issues related to FAR compliance, audits, and reimbursement of A/E firm costs. A/E Clarity provides training and consulting services and through a related CPA firm, D. L. Purvine, CPA, PLLC, Dan and his team perform overhead audits for clients nationwide. Dan also served as the 2015-16 Chair of the North Carolina Association of CPAs and is a former member of the AICPA Council.