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LPA Materials

 

 

 LPA Audit Reference Material:

 
  
  
Comments:
OMB Circular A-102.aspx
  
Grants and Cooperative Agreements with State and Local Governments
49 CFR Part 18.aspx
  
Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments
OMB Circular A-87 as codified in 2 CRF Part 225.aspx
  
Cost Principles for State, Local and Indian Tribal Governments
OMB Circular A-133.aspx
  
Audits of State, Local Governments, and Non-Profit Organizations
A-87 Timekeeping Requirements.docx
  
LPAs seeking reimbursement of CE labor costs must follow these timekeeping requirements
Accessing CMS Information Instructions.pdf
  
How to verify ODOT disbursements by project for a given date range
Safe Harbor Rates Example.xls
  
ASMB C-10.pdf
  
Implementation Guide for OMB Circular A-87
Timecard Example - A-87 Compliant.xls
  
Example of a timecard that complies with the A-87 timekeeping requirements
LPA CE Recovery Presentation CEAO.pptx
  
Presentation given at the October 2011 CEAO Board Meeting on LPA recovery of CE costs for Federally funded projects
LPA Cost Recovery for Fringe Benefits and Overhead.pdf
  
ODOT External Office of Audits memo which explains how LPAs can recover CE csots including labor, fringe benifits, and overhead
 

 ODOT Federal Disbursements by ODOT to LPA/Transit Subrecipients:

 
  
  
CY 2004.pdf
  
CY 2004.xls
  
CY 2005.pdf
  
CY 2005.xls
  
CY 2006.pdf
  
CY 2006.xls
  
CY 2007.pdf
  
CY 2007.xls
  
CY 2008.pdf
  
CY 2008.xls
  
CY 2009.pdf
  
CY 2009.xls
  
CY 2010.pdf
  
CY 2010.xls
  
CY 2011.pdf
  
CY 2011.xlsm
  
 

 Training Session Presentations:

 
 

 Contact:

 

Stephanie Wagenschein, Auditor
Audit Concentration: Local Public Agencies (LPA)
Phone: 614-387-0390
E-Fax: 614-887-4974
Email: Stephanie.Wagenschein@dot.state.oh.us

Email LPA related audit questions to:  DOT.LPAQuestions@dot.state.oh.us

ODOT Zephyr The Ohio Department of Transportation
1980 West Broad Street, Columbus Ohio, 43223
John R. Kasich, Governor | Jerry Wray, ODOT Director
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