Audit Reference Links

• Federal Acquisition Regulations
• AASHTO
• Uniform Audit and Accounting Guide
  (PDF format)
• Association of Government Accountants
• Governmental Accounting Standards Board
• Institute of Internal Auditors
• Office of Legislative Auditor
• Office of State Auditor
• Government Auditing Standards (Yellow Book)

Objectives and Policies

We model our auditing practices after Government Auditing Standards also known as "Yellow Book".

MnDOT Audit Areas

Railroad and Utility

Conducting pre-award and post-award audits of claims by railroad, utility, transit and traffic entities as a result of contracts entered into between MnDOT and these entities.

Consultant Agreement

Conducting post-award audits of claims by consultants and planning agencies as a result of contracts with MnDOT. Desk and field audits are conducted on all final bills under these contracts. The audits conducted are to determine if the organization's accounting system is capable of identifying costs for cost type contracts and whether charges billed under contracts are supported by their cost accounting system and reimbursable under state and federal laws, rules and regulations.

Consultant Liaison and Pre-Award

Responsible for:

• Consultant Pre-Award Audits
• All Administrative Approvals
• Audit's database
• Audit Liaison with Consultants and MnDOT Administrators
• Supervisory review of overhead rates
• Final contract payments
• Determining if agreements should be exempt from Audit Review

Internal

Conducts audits within MnDOT by furnishing analysis, appraisals and recommendations.

The Internal Audit Unit also examines and evaluates the adequacy and effectiveness of the organization's system of internal control, whether MnDOT is managing its resources in an economical and efficient manner, and whether MnDOT is effective in achieving its program objectives. Internal Audit also reviews MnDOT operations, informing management about compliance with financial and compliance requirements.