The Uniform Audit
& Accounting guide was prepared by the American Association
of State Highway And Transportation Officials (AASHTO) Audit
Subcommittee, which is comprised of chief auditors from
State Department of Transportation's and highway departments.
Consultation and coordination was also provided by the Southern
Resource Center of the Federal Highway Administration (FHWA)
and the American The purpose of the guide is to provide
a uniform reference for all interested parties about auditing
consulting firms and developing overhead costs.
This guide is only an assisting tool in determining allowability
of costs and applicable Federal Acquisition Regulations,
not a standard, specification or regulation.
Although the guide is accessible through this link created
by the South Carolina Department of Transportation, the
source of this document is the AASHTO, FHWA and the ACEC.
Disclaimer:
"The SCDOT assumes no responsibility for the accuracy
of the information contained in this guide. Consultants
are required to comply with the standards set forth under
state, federal or local auditing laws and regulations." |
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