The National Academies

NCHRP 20-65/Task 33 [Final]

Determination of State DOT Financial Auditing Requirements for their Public Transportation Assistance Programs
[ NCHRP 20-65 (Research for the AASHTO Standing Committee on Public Transportation) ]

  Project Data
Funds: $50,000
Research Agency: The DMP Group
Principal Investigator: John Potts, Maxine Marshall
Effective Date: 8/4/2010
Completion Date: 9/30/2011
Comments: Completed. Published as Research Results Digest 368

Based on the latest 2007 “Survey of State Funding for Public Transportation, state DOT’s provided over $11 billion of financial support in FY 2005/06.  It would be helpful to learn various financial policies and procedures utilized by each state to assure that the transit funding it provides is appropriately used by the grantees for the purpose(s) intended.  One common tool used by virtually all states is to require the grantees have a financial audit conducted to help accomplish this objective.  However, the frequency, timeliness and degree of detail required for financial audits varies among states.  Currently there is no comparative documentation on the different policies and procedures employed by state DOT’s to perform this function.


This research will document the various policies and procedures utilized by each state for conducting grantee financial audits and glean the “best practices” currently being utilized.  This information would help enable state DOT’s enhance, as well as streamline, their current financial auditing requirements.

Status: Completed.  Published as Research Results Digest 368.

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