The MnDOT Office of Audit provides independent and objective auditing, assurance, and management advisory services based on systemic examination of evidence to ensure that the agency’s operations, programs, and activities are operating as intended and as required by applicable state and federal requirements to ensure compliance with Government Auditing Standards (Yellow Book).
The MnDOT Office of Audit has the authority to provide professional audit services department wide. The scope of its audit work is unrestricted, regardless of MnDOT's organizational reporting structure.
The MnDOT Office of Audit helps the agency in achieving compliance with Minnesota Statutes §16A.057, subd. 8, which states that the head of each executive agency is responsible for designing, implementing, and maintaining an effective internal control system within the agency by fulfilling its function to:
- provide comments on the adequacy and effectiveness of internal controls
- ensure MnDOT’s compliance with relevant laws, rules, and regulations
- ensure MnDOT achieves its operational, workforce, and customer trust goals of excellence
FY24 Pilot Program
Beginning on July 1, 2023, MnDOT will combine consultant pre-award and overhead audits into an annual overhead analysis. An annual overhead analysis of a consultant or subconsultant is required if it has an agreement of more than $50,000.
Consultants who are new to working with MnDOT will still go through the annual overhead rate analysis program to confirm their rate. If a consultant or subconsultant is not charging an overhead rate, they will be subject to a pre-award analysis and should still submit the required documents requested in the Annual Overhead Rate Analysis checklist.