California Department of Transportation

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:

ICAP/ICRP Submission Processes

In response to the new federal regulations Title 2 Code of Federal Regulations Part 200, the California Department of Transportation (Caltrans), and in cooperation with the Federal Highway Administration, has revised its processes to provide local government agencies different options for the submittal of an indirect cost allocation plan/indirect cost rate proposal (ICAP/ICRP) for fiscal years beginning ON OR AFTER JULY 1, 2015. Please see the documents below for details on the processes and conditions.

For local government agencies with fiscal years beginning PRIOR TO JULY 1, 2015 please see the documents below for details on the processes and conditions.

  • Internal Audits - Internal Audits is responsible for delivering audit services which assist management in accomplishing departmental priorities and in making efficient, effective, and financially responsible transportation decisions. Internal Audits provides management with feedback on the organization's success in meeting its objectives and accomplishing established priorities along with constructive recommendations to improve performance, achieve compliance with state and federal regulations as well as to follow-up on corrective action taken.
  • Investigations - Investigations help management achieve its goals in ensuring that administrative investigations are performed as requested by management and external sources. Feedback is provided to the directorate and external sources, as appropriate, on investigation results and corrective actions taken.
  • FAQs
  • 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.