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AASHTO Audit Guide

Here you can find the Audit Guide, including the CPA Workpaper Review Program – Appendix A, and Internal Control Questionnaire (ICQ) – Appendix B.  Currently, the 2010 version and proposed 2012 version are both posted

Code of Federal Regulations (23 CFR 172; 48 CFR 31; 49 CFR 18, etc.)

Here you can search the Code of Federal Regulations by title and section.  Click "Latest Updates" to see the most recent regulations. 

Cost Accounting Standards

Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget. For a more in-depth discussion of the Cost Accounting Standards, the following link will take you to the appropriate section of the DCAA Contract Audit Manual.

DCAA Contract Audit Manual (CAM)

Here you will find the DCAA Contract Audit Manual (CAM), which provides a lot of useful guidance for A/E firms and auditors, including illustration of FAR concepts, discussion of internal controls, and other guidance.  Remember, the CAM is only authoritative for DCAA auditors, and it is not written specifically with A/E firms in mind.

Federal Acquisition Regulation (FAR)

At this page, you will find the current FAR as well as archived versions.  Select the current FAR in HTML for ease of navigation, or if you want to print it out to keep with you at all times, select the PDF version.

Federal Travel Regulation (FTR)

This page will tell you the Per Diem Rates to find the allowable limits for meals and lodging per the Federal Travel Regulations.  You will need to enter the travel location where the work is being performed.  With only a few exceptions, amounts exceeding these per diem limits must be treated as FAR-unallowable costs.

FHWA Resources

Here you will have access to FHWA’s Q&A guidance and the recent proposed rulemaking, as well as other guidance from FHWA’s Office of Program Administration relevant to A/E contracts. The page includes links to federal regulations and other resources as well.

Generally Accepted Accounting Principles

Here you can search the FASB codification for current U.S. GAAP.

Generally Accepted Auditing Standards

Here you will find everything you ever wanted to know about audit and attestation standards.

Generally Accepted Government Auditing Standards

Go here to find the most recent Government Auditing Standards, which are applicable to A/E firm overhead audits.

National Compensation Matrix

You will find the National Compensation Matrix (NCM) here, along with the stand-alone versions of the instructions and Q&A’s.  Also included is a sample NCM compliance schedule that A/E firms can modify to meet their needs.

National Highway System Designation Act of 1995, Section 307

If you’re interested in history and have more free time than you know how to spend, by all means click this link.  One of the highlights of Section 307 of this act is that it eliminated the ability of state DOTs to cap A/E firm overhead rates unless the state established by state statute an “alternative process” to ensure maximum competition, within a one-year period.  Thirteen states did so.  Subsequently, section 174 of the 2006 Appropriations Act eliminated these alternative processes for all but two states, Minnesota and West Virginia.

U.S. Code (23 U.S.C 106, 112; 40 U.S.C 1101-1104, etc.)

Go here to search the U.S. Code by title number

Time for a Tune Up?

08/08/2018 - 11:30am


Summer is going by fast, and I hope all of you are getting a chance to take a break, go on vacation, and spend time with family and friends. 

This is also the time of year when many of you are going through the annual review of your overhead rate by one or more state DOTs. 

Supporting a Successful Overhead Rate Audit in 2018

12/21/2017 - 8:09am

Today's blog is geared toward audit clients of D. L. Purvine, CPA, PLLC. We'd like to take the opportunity to bring you information on current events and ideas that will help you to better understand FAR, improve your processes, and be more prepared for a smooth overhead rate audit.  If there are topics that you would like to see highlighted in future issues, please let us know!