The Office of External Audits within the Division of Finance and Forecasting has created the following guidance for MPO's. This guidance includes Contract Audit Circulars as well as accompanying software tools to assist in the creation of overhead schedules. The Circulars generally serve to clarify and amplify the guidance contained in OMB Circulars A-102, A-87, and 49 CFR 18.
The MPO Audit Circulars were developed based upon ODOT Auditor common findings, frequently asked questions from MPO staff, and generally ambiguous treatment of select items of cost. It is anticipated that additional MPO Contract Audit Circulars will be issued in the future.
The current MPO Circulars 1, 2, and 3 were effective September 1, 2006. An update of Circular 2 was released with an effective date of July 1, 2010. These Circulars reflect official ODOT policy.