uniform audit & accounting guide uniform audit & accounting guide

198 Pages·2010·2.07 MB·English

For Audits of Architectural and Engineering
(A/E) Consulting Firms
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UNIFORM AUDIT &
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ACCOUNTING GUIDE
2010 Edition
American Association of State Highway and Transportation Officials the voice of transportation

Copyright © 2010, by the American Association of State Highway and Transportation Officials. All Rights Reserved.
This book, or parts thereof, may not be reproduced in any form without written permission of the publisher.
Printed in the United States of America.
AASHTO EXECUTIVE COMMITTEE 2009–2010
OFFICERS
PRESIDENT: Larry “Butch” Brown, Mississippi
VICE PRESIDENT: Susan Martinovich, Nevada
SECRETARY-TREASURER: Carlos Braceras, Utah
REGIONAL REPRESENTATIVES
REGION I: Joseph Marie, Connecticut
Gabe Klein, District of Columbia
REGION II: Dan Flowers, Arkansas
Mike Hancock, Kentucky
REGION III: Nancy J. Richardson, Iowa
Thomas K. Sorel, Minnesota
REGION IV: Paula Hammond, Washington
Amadeo Saenz, Jr., Texas
Immediate Past President: Allen Biehler, Pennsylvania
Executive Director: John Horsley, Washington, D.C.
AASHTO Uniform Audit & Accounting Guide (2010 Edition) iii|Page
AASHTO ADMINISTRATIVE SUBCOMMITTEE ON INTERNAL/EXTERNAL AUDIT
Finance and Administration Subcommittee
Chair Vice Chair
Jerry J. Jones, CPA Carolyn A. Rosti, CPA
Commission Auditor Internal Review Manager
Michigan Department of Transportation Idaho Transportation Department
State Transportation Commission P.O. Box 7129
Office of Commission Audits Boise, ID 83707-1129
P.O. Box 30050 [phone] FAX [phone]
Lansing, MI 48909-7550 [email protected]
[phone] FAX [phone]
[email protected]
Secretary AASHTO Liaison
Judson D. Brown, CPA Jenet Adem
Director, External and Construction Audit Division Director of Finance and Administration
Virginia Department of Transportation American Association of State Highway and Transportation Officials
Inspector General 444 North Capitol Street, N.W. Suite 249
1401 East Broad Street, Rm. 1403 Washington, DC 20001-1539
Richmond, VA 23219-2052 [phone] FAX [phone]
[phone] FAX [phone] [email protected]
[email protected]
FHWA Liaison
Dave Bruce
Financial Specialist
Federal Highway Administration
P.O. Box 568
Montpelier, VT 05601-0568
[phone] FAX [phone]
[email protected]
AASHTO Uniform Audit & Accounting Guide (2010 Edition) iv|Page
AASHTO Voting State Members
Alabama Alaska
C. Lamar McDavid Robert W. Janes, CPA
Director of Finance and Audits Chief, Internal Review
Alabama Department of Transportation Alaska Department of Transportation and Public Facilities
1409 Coliseum Boulevard P.O. Box 112500
Montgomery, AL 36130-3050 Juneau, AK 99811-2500
[phone] FAX [phone] [phone] FAX [phone]
[email protected] [email protected]
Arkansas Arizona
Alicia L. Garrett Brian McInnis
Internal Audit Manager Chief Auditor
Arkansas State Highway and Transportation
Department Arizona Department of Transportation
State Highway Building Office of Audit and Analysis
P.O. Box 2261, 10324 Interstate 30 Room 105, Mail Drop 158A
Little Rock, AR 72203-2261 206 South 17th Avenue
[phone] FAX [phone] Phoenix, AZ 85007-3213
[email protected] [phone] FAX [phone]
[email protected]
California Colorado
Gerald A. Long Casey Tighe
Deputy Director, Audits and Investigations Director, Division of Audit
California Department of Transportation Colorado Department of Transportation
P.O. Box 942673 1120 N Street 4201 East Arkansas Avenue
Sacramento, CA 94273-0001 Denver, CO 80222-3406
[phone] FAX [phone] [phone] FAX [phone]
[email protected] [email protected]
Connecticut Delaware
Gerald F. Dobek William J. Gallant
Director, External Audits Manager, Audit and Regulatory Affairs
Connecticut Department of Transportation Delaware Department of Transportation
Administrative Building, Room 2130 E P.O. Box 778
P.O. Box 317546 / 2800 Berlin Turnpike Dover, DE 19903-0778
Newington, CT 06131-7546 [phone] FAX [phone]
[phone] FAX [phone] [email protected]
[email protected]
District of Columbia Florida
George B. Dines Ronald Russo, Inspector General
District of Columbia Department of Transportation Florida Department of Transportation
Franklin D. Reeves Center, 5th Floor Office of Inspector General
2000 14th Street, N.W. 605 Suwannee Street, MS 44
Washington, DC 20009 Tallahassee, FL 32399-0450
[phone] FAX [phone] [phone] FAX [phone]
[email protected] [email protected]
AASHTO Uniform Audit & Accounting Guide (2010 Edition) v|Page
AASHTO Voting State Members (cont.)
Georgia Hawaii
Forrest Cameron Gerald Dang
External Audit Supervisor Administrative Services Officer
Georgia Department of Transportation Hawaii Department of Transportation
600 W. Peachtree Street 2nd Floor
Atlanta, GA 30308-1000 869 Punchbowl Street
[phone] FAX [phone] Honolulu, HI 96813-5097
[email protected] [phone] FAX [phone]
[email protected]
Idaho Illinois
Carolyn A. Rosti, CPA Ron McKechan
Internal Review Manager Chief of Accounting and Auditing Services
Idaho Transportation Department Illinois Department of Transportation
P.O. Box 7129 2300 S. Dirksen Parkway
Boise, ID 83707-1129 Springfield, IL 62764-0002
[phone] FAX [phone] [phone]
[email protected] [email protected]
Indiana Iowa
Andy Jackson, Director Thomas M. Devine
Office of Cost Accounting and Audits External Audit Manager
Indiana Department of Transportation Iowa Department of Transportation
100 N. Senate Avenue, Room N730 800 Lincoln Way
Indianapolis, IN 46204-2273 Ames, IA 50010-6915
[phone] [phone] FAX [phone]
[email protected] [email protected]
Kansas Kentucky
Eugene W. Robben, CPA Alice Wilson, CPA
Inspector General Executive Director, Office of Audits
Kansas Department of Transportation Kentucky Transportation Cabinet
Eisenhower State Office Building, 3rd Floor West 200 Mero Street
700 SW Harrison Frankfort, KY 40622
Topeka, KS 66603-3754 [phone] FAX [phone]
[phone] FAX [phone] [email protected]
[email protected]
Louisiana Maine
John Lyon Donna M. Ferenc
Audit and Quality Control Director Director, Office of Audit
Louisiana Department of Transportation and Development Maine Department of Transportation
P.O. Box 94245 Transportation Building
Baton Rouge, LA 70804-9245 16 State House Station
[phone] FAX [phone] Augusta, ME 04333-0016
[email protected] [phone] FAX [phone]
[email protected]
AASHTO Uniform Audit & Accounting Guide (2010 Edition) vi|Page
AASHTO Voting State Members (cont.)
Maryland Massachusetts
Sheri S. Sanford Elizabeth A. Pellegrini
Director of Audits Director of Audit
Maryland State Highway Administration Massachusetts Executive Office of Transportation and Public Works
707 N. Calvert Street 10 Park Plaza, Room 3170
Baltimore, MD 21202 Boston, MA 02116-3973
410-545-8710 FAX [phone] FAX [phone]
[email protected] [email protected]
Michigan Minnesota
Jerry J. Jones, CPA Daniel E. Kahnke
Commission Auditor Director, Audit
Michigan Department of Transportation Minnesota Department of Transportation
State Transportation Commission Transportation Building, MS-190
Office of Commission Audits 395 John Ireland Boulevard
P.O. Box 30050 St. Paul, MN 55155-1899
Lansing, MI 48909-7550 [phone] FAX [phone]
[phone] FAX [phone] [email protected]
[email protected]
Mississippi Missouri
P. Diane Gavin Bill Rogers
Audit Director Director of Audits and Investigations
Mississippi Department of Transportation Missouri Department of Transportation
P.O. Box 1850 P.O. Box 270
Jackson, MS 39215-1850 Jefferson City, MO 65102-0270
[phone] FAX [phone] [phone] FAX [phone]
[email protected] [email protected]
Montana Nebraska
Victoria Murphy James A. Dietsch
Internal Audit Manager Highway Audit Manager
Montana Department of Transportation Nebraska Department of Roads
P.O. Box 201001 P.O. Box 94759
Helena, MT 59620-1001 Lincoln, NE 68509-4759
[phone] FAX [phone] [phone] FAX [phone]
[email protected] [email protected]
Nevada New Hampshire
Sandeep Garg Carol Macuch
Chief Auditor Head of Internal/External Audit
Nevada Department of Transportation New Hampshire Department of Transportation
1263 South Stewart Street 7 Hazen Drive
Carson City, NV 89712-0002 Concord, NH 03302
[phone] FAX [phone] [phone] FAX [phone]
[email protected] [email protected]
AASHTO Uniform Audit & Accounting Guide (2010 Edition) vii|Page
AASHTO Voting State Members (cont.)
New Jersey New Mexico
Steven B. Hanson Julie S. Atencio
Chief Financial Officer Deputy Inspector General
New Jersey Department of Transportation Office of Inspector General
P.O. Box 600 New Mexico Department of Transportation
Trenton, NJ 08625-0600 1570 Pacheco St., Suite B-1
[phone] FAX [phone] Santa Fe, NM 87505
[email protected] [phone] FAX [phone]
[email protected]
New York North Carolina
Linda C. Zinzow Bruce Dillard
Contract Audit Director Inspector General
New York State Department of Transportation North Carolina Department of Transportation
1st Floor South 1507 Mail Service Center
50 Wolf Road Raleigh, NC 27699-1507
Albany, NY 12232-2633 [phone] FAX [phone]
[phone] FAX [phone] [email protected]
[email protected]
North Dakota Ohio
Roberta L. Keller Jana Cassidy
Division Director, Audit Services Division Administrator, Office of Audits
North Dakota Department of Transportation Ohio Department of Transportation
608 E. Boulevard Avenue 1980 West Broad Street
Bismarck, ND 58505-0700 Columbus, OH 43223-1102
[phone] FAX [phone] [phone] FAX [phone]
[email protected] [email protected]
Oklahoma Oregon
John K. Parker, CPA Marlene V. Hartinger
Director, Audits, Operations Review and Evaluation Division Chief, Audit Services
Oklahoma Department of Transportation Oregon Department of Transportation
Operations Review and Evaluation Transportation Building, Room 121
200 N.E. 21st Street, Room 1-D4 355 Capitol Street NE
Oklahoma City, OK 73105-3299 Salem, OR 97301-3871
[phone] FAX [phone] [phone] FAX [phone]
[email protected] [email protected]
Pennsylvania Puerto Rico
Jenny L. Righter Odette Bengochea
Assistant Director, Regional Audit Services Director of Internal Audit Office
Pennsylvania Office of the Budget Puerto Rico Department of Transportation and Public Works
Office of Comptroller Operations, Bureau of Audits P.O. Box 42007
555 Walnut Street, 8th Floor San Juan, PR 00940-2007
Harrisburg, PA 17101 [phone] FAX [phone]
[phone] FAX [phone] [email protected]
[email protected]
AASHTO Uniform Audit & Accounting Guide (2010 Edition) viii|Page