Division of Audits and Investigations
Audits & Investigations (A&I) delivers professional audit and investigative services that assist management in accomplishing departmental goals and objectives, setting priorities, and in making efficient, effective, and financially responsible transportation decisions. A&I is divided into three sections:
- External Audits - External Audits help management achieve its Stewardship goal and fiduciary responsibilities by ensuring external entitles who receive Department funds comply with associated State and federal requirements. Such entities include private-for-profit organizations (engineering and construction firm, etc.) as well as local government and transportation agencies who receive Department funds either through Department contracts (direct funding) or through Department agreement and grants (pass-through funding).
- Training Registration
A&E Indirect Cost Rate
- NEW - Interpretive Guidance Documents for A&E Consultants that contract with Caltrans:
- NEW – Indirect Cost Rate and Timekeeping Webinars
The Washington State Department of Transportation, Audit Office (WA DOT) provides webinars on how to build Indirect Cost Rate and basic timekeeping on its website. The webinars cover the essential elements of an Indirect Cost Rate and the principles of each phase in developing an Indirect Cost Rate and Schedule. They provide what firms need to know where the Indirect Cost Rate numbers come from, including timekeeping, general ledger, labor distribution report, and Indirect Rate Schedule. The webinars are a great resource for Architectural & Engineering firms and CPAs whether or not they are familiar with the Federal cost principles and AASHTO Audit and Accounting Guide. The link to the WA DOT website is provided below with the permission of the WA DOT:
- WS DOT Webinars <http://www.wsdot.wa.gov/Audit/guides.htm>
- Top Five Audit Findings
- Cost Principles and Procedures for Developing Cost Allocation Plans and Indirect Cost Rates for Agreements with the Federal Government
- Local Entities Accepted, Approved, Cognizant Approved, and De Minimis Indirect Cost Rates
Overhead may only be charged, whether billed separately or included in billing rates, when indirect cost rates are accepted or approved by Caltrans Audits and Investigations. Rates accepted/approved through March 31, 2016.
- Cognizant Approvals Issued
- Safe Harbor Indirect Cost Rate
- Conformance Review - Frequent Deficiencies
A&I's significant contribution to Caltrans management and to the public is its independent monitoring role over public (State, local, and federal) resources. From this effort, State, local, and federal management is apprised of the operational vulnerability and risks that exist and is provided recommendations on how to implement proactive management practices to mitigate the problems. In addition, A&I's identifies millions of dollars of cost savings to the department, local governments, and the public.