Final audit process
- State Aid requests a final audit when one of the following conditions are met:
- Contract cost maximum has been reached and no amendment request has been received from Local Public Agency (LPA).
- Final billing is indicated on cover sheet of payment request.
- Contract has expired.
- Audit needs copies of all agreements and subconsultant agreements.
- LPA supplies information as requested by MnDOT Audit.
- MnDOT Audit reviews all payment requests and contract language.
- MnDOT Audit prepares audit certificate.
- State Aid reviews audit certificate when received.
- State Aid forwards a copy of audit certificate to LPA for their review.
- State Aid waits 30 days or to date specified in audit adjustments letter. If no response is rec’d or if LPA agrees, State Aid signs audit certificate.
- State Aid sends signed audit certificate to MnDOT Audit.
- MnDOT Audit returns audit certificate to State Aid.
- SALT prepares final payment request and forwards to:
- State Aid Finance
- District State Aid Engineer (DSAE)
- Project is closed out final financial closeouts completed.
- If response is rec’d and the LPA does not agree with audit certificate, SALT works with LPA and
audit to resolve differences or audit adjustments can be written for certain types of citations.
- Audit adjustments can be made by SALT if the auditor cites something that has been agreed to, but not
covered in the contracts.
- These types of items can be adjusted:
- Materials used on the project, but denied because they were purchased before the agreement
- Work done after authorization, but before contract was executed.
- Work done after agreement expires when no one realizes it expired.
- Additional work for the performance of the project that was added later on and not fully
- Etc. as allowed by state and federal regulations.
- These things cannot be adjusted:
- Audited overhead rates.
- Work done prior to FHWA authorization.
- Work not federally eligible.