AASHTO Audit Guide

aashtoHere you can find the Audit Guide, including the CPA Workpaper Review Program and Internal Control Questionnaire (ICQ).  Currently, the latest 2016 version is posted.  Todd and his former manager, Bruce Dillard, suggested the development of this guide which began in 1995.

Code of Federal Regulations

(23 CFR 172; 48 CFR 31; 49 CFR 18, etc.)

fed_codeSearch the Code of Federal Regulations by title and section


DCAA Contract Audit Manual (CAM)

dcaaHere you will find the DCAA Contract Audit Manual (CAM), which provides a lot of useful guidance for A/E firms and auditors, including illustration of FAR concepts, discussion of internal controls, and other guidance.  Remember, the CAM is only authoritative for DCAA auditors and is written especially for large defense contractors.

DCAA Publication 7641.90 Information for Contractors

An overview of requirements and guidance on what to expect when contracting with the government and coordinating with the DCAA.  Most of this will apply to Federal, State and Local contracts.

Federal Acquisition Regulation (FAR)

fed_acqAt this page, you will find the current FAR as well as archived versions.  Select the current FAR in HTML for ease of navigation, or if you want to print it out to keep with you at all times, select the PDF version.

Federal Travel Regulation (FTR)

fed_travSelect Most Requested Links, select Per Diem Rates to find the allowable limits for meals and lodging per the FTRs.  Enter the location where the work is being performed.  With some exceptions, amounts exceeding these per diem limits will be treated as FAR-unallowable costs.

FHWA Resources

fhwaGuidance from the FHWA’s Q&A section and the recent proposed rulemaking and from FHWA’s Office of Program Administration relevant to A/E contracts. The page includes links to federal regulations and other resources as well.

Generally Accepted Accounting Principles

FASBSearch the FASB codification for current U.S. GAAP.


Generally Accepted Auditing Standards


Generally Accepted Government Auditing Standards

AuditThe most recent Government Auditing Standards, which are applicable to A/E firm overhead audits


National Compensation Matrix

The National Compensation Matrix (NCM) with the instructions and Q&A’s.  Also included is a sample NCM compliance schedule that A/E firms can modify to meet their needs.  Todd continues to serve on the NCM task force

U.S. Code

(23 U.S.C 106, 112; 40 U.S.C 1101-1104, etc.)

Go here to search the U.S. Code by title number