Department of Transportation

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The New Jersey Department of Transportation (NJDOT) Bureau of External Audit oversees work with external organizations such as professional engineering, architecture, utility, and railroad companies that do business with NJDOT. Responsibilities include external audits, indirect and direct cost reviews, and single audit reviews.

External Audits/Reviews:

  • Annual audit reviews of indirect and direct costs of consultants. This involves determining the reasonableness of the overhead rate submitted by the firm and verifying that accurate direct costs are presented in settle-up schedules per each contract. Schedules must be adjusted in accordance with the Code of Federal Regulations, Title 48, Federal Acquisition Regulations Part 31, 31.1 and 31.2. Also, they must be in accordance with Generally Accepted Government Auditing Standards (GAGAS), contract payment provisions, and applicable State of New Jersey Circular Letters.

  • Quality Assurance Reviews of accounting firms overhead audits.

  • On-site reviews of consultant direct costs.

  • Utility and railroad audits.

  • Contract implementation, oversight, and evaluation of professional service agreements with Certified Public Accounting firms for utility, railroad, and Emerging Small Business Enterprise audits.

Single audit compliance reviews:

  • Determine if sub-recipients are subject to State/Federal single audits.
  • Review and verify audits were performed in accordance with applicable Government Auditing Standards.
  • Determine the impact of any findings and verify corrective action implementation.

Last updated date: February 20, 2020 2:08 PM