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Metropolitan Planning Organization (MPO)

Audit Materials

The Office of External Audits has updated the ODOT MPO Contract Audit Circulars to ensure consistency with the new federal regulation: 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
The updated Circulars are currently provided in DRAFT format. The Office of External Audits will accept comments and questions regarding these Circulars through November 15, 2014. It is our goal to finalize the updated Circulars and publish final versions to this webpage by December 15, 2014. Any comments or questions should be sent by e-mail to the auditor assigned to the MPO Audit Program as listed at the bottom of this webpage.

 

 

 

 Updated ODOT MPO Contract Audit Circulars & Templates - Effective 12/26/2014

 
  
  
Description / Comments:
Circular No. 1.pdf
  
Definitions, Audit Authority, and Guidance for Computing Overhead Rates - Updated 12/26/2014
Attachment 1.1.pdf
  
Sample Overhead Schedule - Updated 12/26/2014
Circular No. 2.pdf
  
Submittal of Cost Allocations Plans; Required Documentation; Treatment of Unallowable Costs and Erroneous Payments -  Updated 12/26/2014
Attachment 2.1.docx
  
Sample Certificate of Indirect Costs - Updated 12/26/2014
Overhead Schedule - DL Method.xlsx
  
Schedule of Direct Labor, Fringe Benefits, and General Overhead - DL Method - Updated 12/26/2014
Overhead Schedule - DLFB Method.xlsx
  
Schedule of Director Labor, Fringe Benefits, and General Overhead - DLFB Method - Updated 12/26/2014
Circular No. 3.pdf
  
Conferences, Meals, Lodging and Travel Expenses - Updated 12/26/2014
 

 Current ODOT MPO Contract Audit Circulars - Effective until Superseded or Rescinded

 
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.
 
 

 Current MPO Contract Audit Circulars:

 
  
  
Description / Comments
Circular No. 1.pdf
  
Definitions, Audit Authority, and Guidance for Computing Overhead Rates
Attachment 1.1.pdf
  
Sample Overhead Schedule
Circular No. 2.pdf
  
Submittal of Cost Allocation Plans; Required Documentation; Treatment of Unallowable Costs and Erroneous Payments
Attachment 2.1.pdf
  
Sample Overhead Schedule
Attachment 2.2.pdf
  
Sample Cost Allocation Plan Due Dates
Attachment 2.3.pdf
  
Sample Schedule of Direct Labor for Governmental Awards
Attachment 2.4 - DL Sample.xls
  
MPO Current Period and Cumulative Cost Reports - DL Sample
Attachment 2.4 - DLFB Sample.xls
  
MPO Current Period and Cumulative Cost Reports - DL+DLFB Sample
Circular No. 3.pdf
  
Meals, Lodging and Travel Expenses
Circular No. 3 Addendum 1.pdf
  
Clarification Regarding Travel Related Meals and Incidental Expenses (M&IE)
 

 Forms & Templates for MPOs:

 
  
  
  
Attachment 2.1.doc
  
Certification of Indirect Costs
MPO Invoice District Checklist.xls
  
Checklist and Instructions for ODOT District Review of MPO Invoices
MPO Invoice.xls
  
MPO Agency Reimbursement Invoices Submitted to ODOT
Travel Expense Report.xls
  
Travelers Expense Report and Reimbursement Claim Form
SEFA.xls
  
Sample A-133 Single Audit Schedule of Expenditures of Federal Awards
MPO Overhead Rate - DL Method.xls
  
Statement of Direct Labor, Fringe Benefits and General Overhead - DL Method 3/28/14
MPO Overhead Rate - DL+DLFB Method.xls
  
Statement of Direct Labor, Fringe Benefits and General Overhead - DLFB Method 3/28/2014
 

 Federal Guidance - Administrative Requirements, cost Principles, and Audit Requirements - New Guidance Effective December 26, 2014

 
  
  
Description/Comments:
2 CFR Part 200.aspx
  
UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (as published in the Federal Register)
2 CFR Part 200 Electronic.aspx
  
UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (Electronic Code of Federal Regulations)
Appendix IV to Part 200.aspx
  
Appendix IV to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
Appendix V to Part 200.aspx
  
Appendix V to Part 200—State/Local Government and Indian Tribe-Wide Central Service Cost Allocation Plans
Appendix VII to Part 200.aspx
  
Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposals
 

 Federal Guidance - Administrative Requirements, Cost Principles, and Audit Requirements: Gudiance Effective prior to December 26, 2014

 
  
  
Description/Comments:
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-110.aspx
  
Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
49 CRF Part 19.aspx
  
Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals and other Non-Profit Organizations
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
OMB Circular A-122.aspx
  
Cost Principals for Non-Profit Organizations
2 CRF Part 230.aspx
  
Cost Principals for Non-Profit Organizations
OMB Circular A-133.aspx
  
Audits of States, Local Governments, and Non-Profit Organizations
FHWA CAP Review Guide.doc
  
FHWA Cost Allocation and Indirect Cost Rate Review Guide
ASMB C-10.aspx
  
U.S. Department of Health and Human Services Implementation Guide for OMB Circular A-87
 

 Other Federal Guidance & Reference Links

 
  
  
Description/Comments:
OMB Circulars.aspx
  
Office of Management and Budget Circulars
Federal Travel Regulation (FTR).aspx
  
U.S. GSA Federal Travel Regulation (FTR)
CONUS Rates.aspx
  
U.S. GSA Continental United States Travel Per Diem Rates
POV Rates.aspx
  
U.S. GSA Privately Owned Vehicle (POV) Mileage Rates
FAC.aspx
  
Federal Audit Clearinghouse
COFAR.aspx
  
Council on Financial Assistance Reform (COFAR)
 

 Federal Highway Administration Guidance & Reference Links:

 
  
  
  
FHWA Home Page.aspx
  
U.S. DOT Federal Highway Administration
FHWA Ohio Division.aspx
  
Federal Highway Administration, Ohio Division Office
FHWA CAP Review Guide.aspx
  
FHWA Cost Allocation and Indirect Cost Rate Review Guide
 

 (MPO) Other State of Ohio Guidance & Reference Links:

 
  
  
Description / Comments:
Auditor of State.aspx
  
Ohio Auditor of State
Ohio Auditor of State - Single Audit Practice Aids.aspx
  
Ohio Auditor of State - Single Audit Practice Aids
ODOT Division of Planning.aspx
  
Office of Statewide Planning and Research
ODOT Procedure 322-003(SP).pdf
  
Financial Reimbursement for LPA's Managing the Metropolitan Transportation Planning Process
 

 Training Presentations:

 
  
  
  
Federal Grants A.M. Session.aspx
  
Federal Grants Management "Common Rule" and OMB Circular A-87 - Morning Webcast
Federal Grants P.M. Session.aspx
  
Federal Grants Management "Common Rule" and OMB Circular A-87 - Afternoon Webcast
 

 MPO Audit Contact:

 

Michael Miller, Auditor
Audit Concentration: Metropolitan Planning Organizations
Phone: 614-466-0588
E-Fax: 614-887-4772
Email:
Michael.Miller@dot.state.oh.us