Staff from the Office of External Audits (ODOT Division of Finance) created the following guidance for MPOs. 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. (Note: The OMB Circulars are now consolidated in a master, "Supercircular": 2 CFR Part 200.)
The MPO Audit Circulars were developed based on common audit findings, frequently asked questions from MPO staff, and the Circulars seek to clarify the treatment of select items of cost. 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.