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LPA Materials



 LPA Audit Reference Material:

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
SAMPLE Schedule of Expenditures of Federal Awards_A-133.xls
LPA Cost Recovery Guidance 2013.pdf
ODOT External Office of Audits memo which explains how LPAs can recover CE costs including labor, fringe benifits, and overhead

 ODOT Federal Disbursements by ODOT to LPA/Transit Subrecipients:

2013 LPA Federal Statewide Projects.pdf
It is necessary to use both 2013 files to determine Federal expenditures.
2013 Federal PID Listing.pdf
It is necessary to use both 2013 files to determine Federal expenditures.
2012 Federal Expenditures Final Report.xlsm
2012 Federal Expenditures Final Report.pdf
Please send CY 2013 Federal funding confirmation requests to
 Stephanie Wagenschein at stephanie.wagenschein@dot.state.oh.us.


 Training Session Presentations:




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