Audit Guides

WSDOT Audit Guide for Consultants

The WSDOT Audit Guide for Consultants (pdf 4.19 mb) was prepared for use by consulting organizations as a basic primer to better understand the Washington State Department of Transportation (WSDOT) external audit process.

Communication of rules, regulations, policies, and procedures used by WSDOT management and the Audit Office can assist firms in understanding the role of the audit organization and how costs are viewed by the auditors. While much of what is included in the manual is directed toward engineering and architecture firms doing business with WSDOT, the concepts discussed can be used by other types of organizations.

The Audit guide is also available by chapter.

If you have any questions or comments, please call Martha Roach at (360) 705-7006 or e-mail to roachma@wsdot.wa.gov.) 

AASHTO Audit Guide

The AASHTO Uniform Audit & Accounting Guide (pdf 852 kb) was developed by the American Association of State Highway and Transportation Officicals (AASHTO), Audit Subcommittee, in concert with the American Consulting Engineering Counsel. The guide lays the framework for development of:

  • Audit reports
  • Associated reports on internal control
  • Audits of transportation consultants' indirect cost rates
  • Disclosure notes

Following the AASHTO guide allows for easier interpretation of the information contained in the reports, by both the audit and consultant community.

If you have any questions regarding this AASHTO guide, call the WSDOT Audit Office at 360-705-7003, or e-mail WSDOT Audit at mckerns@wsdot.wa.gov.


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