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Local Public Agencies (LPAs) 
Audit Materials

 Fringe and Overhead Rates

2 CFR 200.aspx
CAP Rate Form.xlsx
LPA Cost Recovery Certification.pdf
CEAO Training Fall 2015.pdf
LPA Finance Support.pdf
Rate Extension Request Form.xlsx
2017 Fringe Rate Form.xlsx

 LPA Federal Reporting Guidance

20 205 IPA-AOS Local Federal Reporting Clarification.pdf
LPA Federal Reporting Notification Publication.pdf
LPA Project Cost Tracking.xlsx
SAMPLE Schedule of Expenditures of Federal Awards_A-133.xls

 LPA Reference Material

Local Projects Auditing and Cost Definitions.pdf
LPA Consultant Selection and Oversight Requirements.pdf
Uniform Grant Guidance.aspx

 Pre-Uniform Guidance:

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
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 Guidance May 2014.pdf
ODOT External Office of Audits memo which explains how LPAs can recover CE costs including labor, fringe benefits and overhead

 LPA Training-Presentation:

CEAO Regional Training Sessions 2015.pdf
Roundtable Follow-up Presentation.pdf
Roundtable Presentation 2015.pdf
CEAO Training Fall 2015.pdf




Michael Miller, Auditor
Audit Concentration: Local Public Agencies
Phone: 614-466-0588
E-Fax: 614-887-4772

Email LPA related audit questions to:  DOT.LPAQuestions@dot.ohio.gov