The External Audit Branch oversees NCDOT’s work with external organizations, including audits of contracts and payments to organizations such as professional engineering companies, utility companies and railroad companies that do business with the department.
The branch also ensures Disadvantaged Business Enterprise compliance on federally assisted contracts. In addition, it monitors financial transactions to ensure financial and legal integrity, as well as adherence to federal and state regulations for services rendered under executed contracts and grants with cities, towns, county governments, universities, airports, councils of government, other state agencies and non-profit entities.
The External Audit Branch is comprised of three units:
- Single Audit Compliance Unit
- Disadvantaged Business Enterprise Unit
- Consultant, Utility, Railroad and Turnpike Audit Unit
Single Audit Compliance Unit
The Single Audit Compliance Unit monitors federal pass through and state financial assistance from NCDOT to governmental and non-governmental entities. Monitoring guidance comes from the:
- Federal and state Single Audit Acts;
- OMB Circular A-133 (Audits of States, Local Governments and Non-Profit Organizations);
- General Statute 143C-6-23 (Non-Profits State Funds Accountability Act-Reports on use of State Funds by Non-State Entities); and
- Other federal and state sources.
Powell Bill Program
State street-aid (Powell Bill) allocations are made annually to incorporated municipalities which establish their eligibility and qualify as provided by G.S. 136-41.1 through 136-41.4. The general statutes require that a sum be allocated to the qualifying municipalities equal to the amount produced during the fiscal year by 1-3/4 cents on each taxed gallon of motor fuel. General statutes also provide that funds be disbursed to the qualified municipalities on or before October 1, thereby allowing sufficient time after the end of the fiscal year for verification of information and to determine the proper allocations and preparation of disbursements. Powell Bill funds shall be expended only for the purposes of maintaining, repairing, constructing, reconstructing or widening of local streets that are the responsibility of the municipalities or for planning, construction, and maintenance of bikeways or sidewalks along public streets and highways.
The Grant Master List is a report that compiles grant data on each entity that receives funds from NCDOT during the fiscal year. Click on the links below to access the appropriate spreadsheets. The grantees are listed alphabetically.
To learn more about the grant data, click here to contact a member of SACU.
Click on the topics listed below for more information about SACU rules and regulations.
Consultant, Utility, Railroad and Turnpike Audit Unit
This unit reviews all proposed consultant contracts for the department and Turnpike Authority. This also includes municipal contracts in which the municipality wishes to use a consultant. Items to be reviewed include pay rates, overheads and other non-salary costs. Rail and utility projects are submitted to this office for review as well.
Consultants are required to submit annual overheads that are Federal Acquisition Regulation Compliant (FAR) compliant. For Audit Guide, click here.
Invoices to the department for these services are reviewed by this unit before forwarding them to Commercial Accounts for payment.