NHI 151049 is a 2-hour WBT that covers basic audit requirements and reviews OMB Circular A-133. The course provides examples of when a single audit is required and explains what triggers a single audit.
This Web-based training (WBT) course is one of a series designed as an introduction to FHWA planning and research grant administration. The series includes four independent WBTs that cover the history of FHWA planning and research grants, the Common Grant
Rule, Cost Principles, and Audits:
FHWA-NHI-151046--FHWA Planning and Research Grants: History, Sources, and Regulations;
FHWA-NHI-151047--FHWA Planning and Research Grants: Common Grant Rule;
FHWA-NHI-151048--FHWA Planning and Research Grants: Cost Principles; and
FHWA-NHI-151049--FHWA Planning and Research Grants: Audits.
These WBTs are designed to complement FHWA-NHI-151021 Administration of FHWA Planning and Research Grants, a 2-day Instructor-led training course. They are not intended to replace NHI 151021.
Upon completion of the course, participants will be able to:
- · Describe basic audit requirements
- · Identify single audit roles and responsibilities
The target audience includes FHWA, State Department of Transportation (State DOT), Metropolitan Planning Organization (MPO), and other agency staff who expend or administer Federal-aid funds, including planning, engineering, and fiscal staff.