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Transit System Audit Materials

 

 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) Domestic Per Diem Rates.aspx
  
U.S. GSA Continental United States Travel Per Diem Rates
Privately Owned Vehicle (POV) Mileage Reimbursement 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 Transit Administration Guidance & Reference Links

 
  
  
Description/Comments:
FTA Circulars.aspx
  
Federal Transit Administration Circulars
FTA Home Page.aspx
  
U.S. DOT Federal Transit Administration
NTD.aspx
  
Federal Transit Administration National Transit Database
 

 ODOT Federal Funds Disbursements to LPA & Transit Subrecipients:

 
  
  
Description/Comments:
2013 LPA Federal Statewide Projects.pdf
  
PID / FAN numbers for Projects with Disbursements during CY2013

It is necessary to use both 2013 files to determine Federal expenditures.
2013 Federal PID Listing.pdf
  
PID / FAN numbers for Projects with Disbursements during CY2013 (alternate format)

It is necessary to use both 2013 files to determine Federal expenditures.

2012 Federal Disbursements Final Report.xlsm
  
Detail CY2012 Disbursements Report by Sponsoring Agency by PID / FAN Number
2012 Federal Disbursements Final Report.pdf
  
Please send CY 2013 Federal funding confirmation requests to
 Stephanie Wagenschein at stephanie.wagenschein@dot.state.oh.us.
2011 Federal Disbursements Final Report.xlsm
  
Detail CY2011 Disbursements Report by Sponsoring Agency by PID / FAN Number
2011 Federal Disbursements Final Report.pdf
  
Detail CY2011 Disbursements Report by Sponsoring Agency by PID / FAN Number
2010 Federal Disbursements Final Report.xls
  
Detail CY2010 Disbursements Report by Sponsoring Agency by PID / FAN Number
2010 Federal Disbursements Final Report.pdf
  
Detail CY2010 Disbursements Report by Sponsoring Agency by PID / FAN Number
 

 Other State of Ohio Guidance & Reference Links:

 
  
  
Description/Comments:
Auditor of State.aspx
  
Ohio Auditor of State
AOS - Single Audit Practice Aids.aspx
  
Ohio Auditor of State - Single Audit Practice Aids
SEFA Template.aspx
  
Single Audit Template - Schedule of Expenditures of Federal Awards
Office of Transit.aspx
  
ODOT Division of Planning, Office of Transit
Motor Fuel Tax Refund Fill In Form.aspx
  
Ohio Department of Taxation, Motor Fuel Tax Refund - PDF Form
Motor Fuel Tax.aspx
  
Ohio Department of Taxation, Motor Fuel Tax Refund - PDF Fill-in Form
Motor Fuel Tax Form blank.aspx
  
Ohio Department of Taxation, Motor Fuel Tax Refund PDF Form
 

 Transit Training Presentations:

 
  
  
Description/Comments:
May 2014 Presentation to OPTA Conference Re. 2 CFR 200.pptx
  
External Auditing presentation to OPTA Conference May 28, 2014
Federal Grants Common Rule and OMB Circular A-87 Training.aspx
  
Morning Session Webcast
Federal Grants Common Rule and OMB Circular A-87 Training 2.aspx
  
Afternoon Session Webcast
 

 Contact:

 

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