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Metropolitan Planning Organization (MPO)

Audit Materials

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.

MPO Circulars 1, 2 & 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.

Please address any questions to MPO Auditor Michael Miller at the e-mail address below.


 MPO Contract Audit Circulars:

No. 1 - Preparing Overhead Rates.pdf
Attachment 1.1 - Sample Overhead Schedule.pdf
No. 2 - Cost Allocation Plan Documentation - Treatment of Costs.pdf
Attachment 2.1 - Sample Certification of Indirect Costs.pdf
Attachment 2.2 - Sample Cost Allocation Plan Due Dates.pdf
Attachment 2.3 - Sample Schedule of Direct Labor for Governmental Awards.pdf
Attachment 2.4 - MPO Current Period and Cumulative Cost Reports - DL Sample.xls
Attachment 2.4 - MPO Current Period and Cumulative Cost Reports - DL+DLFB Sample.xls
No. 3 - Meals, Lodging and Travel Expenses.pdf
No. 3 Addendum 1 Clarification Regarding Travel Related Meals and Incidental Expenses.pdf

 MPO Downloadable Tools:

MPO Certification of Indirect Costs.doc
MPO Invoice District Checklist.xls
MPO Invoice Template.xls
Travel Expense Report and Reimbursement Claim Form.xls
SAMPLE Schedule of Expenditures of Federal Awards_A-133.xls
MPO Overhead Rate - DL Method 3-28-2014.xls
MPO Overhead Rate - DL+DLFB Method 3-28-2014.xls

 MPO Audit Reference Material:

OMB Circular A-102.aspx
Grants and Cooperative Agreements with State and Local Governments​
49 CRF Part 18.aspx
Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments​
OMB Circular A-87.aspx
Cost Principles for State, Local and Indian Tribal Governments
2 CRF Part 225.aspx
Cost Principles for State, Local and Indian Tribal Governments
ASMB C-10.aspx
Implementation Guide for OMB Circular A-87
FHWA Review Guide.doc
OMB Circular A-133.aspx
Audits of States, Local Governments, and Non-Profit Organizations​

 MPO Reference Material:

OMB Circulars.aspx
Federal Travel Regulation (FTR).aspx
(CONUS) Domestic Per Diem Rates.aspx
Financial Records Retention Policies for MPO Agencies.aspx
Financial Reimbursement for LPA's Managing Metropolitan Transportation Planning Process.pdf
FHWA Ohio Division Office.aspx
FHWA Home Page.aspx
ODOT - Division of Planning.aspx
Privately Owned Vehicle (POV) Mileage Reimbursement Rates.aspx

 Training Presentations:

Common Rule and OMB Circular A-87 A.M. Session Webcast.aspx
Common Rule and OMB Circular A-87 P.M. Session Webcast.aspx

 MPO Audit Contact:


Michael Miller, Auditor
Audit Concentration: Metropolitan Planning Organizations
Phone: 614-466-0588
E-Fax: 614-887-4772