Specific Requirements F
F. AUDIT OF RAILROAD PROJECTS
1. Background History
ConnDOT contracts with Railroads for:
a. Relocation of tracks due to highway construction
b. Upgrading of highway grade crossings for safety improvement
c. Capital improvements to railroad facilities (tracks, buildings, etc.)
d. Flagging
2. Purpose
To determine the costs applicable to the project and if necessary, the project sharing among the Municipality, State and Federal Government.
Project Costs are examined for possible over-statement and compliance with applicable regulations and terms of the agreement(s).
3. Criteria Used in Determining Allowable Costs
The regulations used in determining allowable costs are the terms of the State/Railroad agreement(s) and generally one of the following:
a. Federal Aid Policy Guide
b. Federal Highway Program Manual Volume 1, Chapter 4, Section 3
c. Title 23 Code of Federal Regulations Part 140 I
4. Information to be Submitted with Audit Request
a. Entity Name
b. State Project Number
c. Federal Aid Project Number (if applicable)
d. All Agreements, Estimates, Change in Scopes and Cost Overrun Letter.
e. All Billings (with supporting documentation sent by the Company)
f. Pertinent correspondence (approvals, authorizations, etc.)
g. Payment Card or Billing Summary
h. Detailed schedule of outstanding adjustments made by requesting unit including explanations, documentation and supporting workpapers.
i. Explanation of any tick marks
j. Clean copy of billing without tick marks or any other changes
5. Office Responsible for Requesting Audits
Office of Financial Services
Rail Operations
6. Audit Reports
Reports are sent to the requesting office, which will then forward a copy to the Railroad Company or Municipality.
7. Other Considerations
The Rail Operations Daily Inspection Reports should be available for review by our office as an alternative source of documentation.
1. Background History
ConnDOT leases/rents State property and facilities for the operation of fuel service facilities, restaurants and snack bars, parking lots and other concession operations. The property is located at State owned airports and along highway and railroad rights of way. Rental payments by the concessionaires are usually based upon a percentage of gross/net receipts.
2. Purpose of the Audit
To determine if amounts reported to the State are properly stated (i.e., not understated) in accordance with the terms of the agreement(s). Also, to determine if the lessee/concessionaire has paid the proper commissions due the State.
3. Criteria Used in Determining Allowable Costs
Items to be included and excluded from gross receipts subject to commissions are defined in the agreement.
4. Information to be Submitted with Audit Request
a. Entity Name
b. Fiscal Year to be Audited
c. Signed agreement(s) with related estimates
d. CPA reports of Gross Receipts and Commissions Due when required
e. Summaries of gross receipts and commissions paid per ConnDOT records
f. Summary of amounts paid to DBEs, if applicable
5. Office (Party) Responsible for Requesting Audit
Contract Administrator
It is the Contract Administrator’s responsibility to ensure any contractually required audits are submitted by the lessee to the State.
6. Reports
Reports are sent to the requesting office, which will then forward a copy to the company.
7. Other Considerations
When the agreement stipulates DBE requirements, ensure that the minority certifications are current and have been submitted to the Office of Contract Compliance.
1. Background History
ConnDOT receives grants from Federal Agencies as well as distributes State funds for various public programs, such as ridesharing, bus routes, highway planning, etc., and the State/Municipality/Agency may ‘match’ the federal amount. The grants are distributed to Regional Planning Agencies, Transit Districts, and Rideshare Organizations for administration. Agreements between ConnDOT and these agencies determine use of the grant money.
The agencies are required to have an audit conducted in accordance with the State Single Audit Act and/or OMB Circular A-133 performed annually.
2. Purpose of the Review
To determine if the audit was conducted in accordance with the State Single Audit Act. and/or OMB Circular A-133.
3. Criteria Used in Determining Allowable Costs
a. OMB Circular A-133
b. State Single Audit Act
4. Offices Responsible for Requesting Audits
Rideshares – Bureau of Public Transportation
Transit Districts – Bureau of Public Transportation
Regional Planning Agency – Bureau of Policy and Planning
5. Reports
Reports are sent to the requesting office, the Regional Planning Agency, Transit District, Rideshare Organization, and the CPA who performed the audit and the Federal/State Agencies granting the money.
I. AUDIT OF LOCAL BRIDGE PROJECTS
1. Background History
Connecticut General Statutes, Section 13a-175q established that financial assistance to municipalities be provided for the removal, replacement, reconstruction, rehabilitation or improvement of local bridges. In order to provide this financial assistance, Section 13a-175r created the Local Bridge Revolving Fund.
2. Purpose of Audit
To insure that final project costs are in accordance with the terms of the State/Municipality agreement(s) and applicable State Regulations. The costs are reviewed for over-statement, eligibility and documentation.
3. Criteria Used in Determining Allowable Costs
Criteria used to determine allowable costs are:
a. Connecticut General Statutes, Sections 13a-175q through 13a-175u
b. Public Act No. 87-224
c. Local Bridge Program Manual
d. Terms of the agreement(s)
4. Information to be Submitted with Audit Request
a. Independent CPA’s Report
b. Grant/Loan Agreement(s) Number
c. Preliminary Application for Participation in the Local Bridge Program
d. ConnDOT letter "Commitment to Fund"
e. Supplemental Application for Participation in the Local Bridge Program
f. Summary of Construction Bids
g. Promissory notes for loans
h. Municipality/Consultant Agreement(s)
i. Municipality/Contractor Agreement(s)
5. Office (Party) Responsible for Requesting Audit
- Local Bridge Program Administrator
6. Reports
Reports are sent to the requesting office, which will then forward a copy to the Municipality.
7. Other Considerations
If the Local Bridge Project is related to another State Project (i.e. Orphan Bridge, Special Act, Municipal Systems, etc.) please advise us accordingly in the audit request memorandum.
Ensure that the Local Bridge Project Books are available at your office for review. DO NOT send down the audit request if you do not have the books.
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