Independent Office of Audits and Investigations (A&I)
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 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).
External Audits Section is divided into two main units: External Contracts, and External Local Government.
External Contracts is comprised of:
Architectural & Engineering Contracts
A&E Contracts with Caltrans
A&E Contracts with Local Agencies
- Letter to Local Agencies
- Exhibit 10-A Certification (Date/Date revised)
- Exhibit 10-A Checklist for A&E Firms and Local Agencies (Date/Date revised)
Financial Document Requirements for A&E Firms Contracting with Local Agencies
Or go to the video link: Financial Document Requirements for A&E Firms Contracting with Local Agencies
Safe Harbor Rate Application
Indirect Cost Rate (ICR) Acceptance/Approval
General A&E Contract Resources
- Prevailing Wages
Email your financial document requirement questions to:
Please indicate if your question is related to a contract with a Local Government Agency or with Caltrans)
External Local Government is comprised of:
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.
External Audit Reports- Local Government Agency
- Attachment A – ICAP/ICRP Process (PDF)
- Attachment B – Flowchart of Submission & Approval Processes PDF)
- Revised Attachment C – Check List (Word version)
- Revised Attachment D – Certification (Word version)
- Attachment E – Sample Schedules
Overhead may only be charged, whether billed separately or included in billing rates, when indirect cost rates are accepted or approved by Caltrans Audits and Investigations (A&I). Rates accepted/approved through September 30, 2017.
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- Investigations
- Whistleblower Hotline
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.
Statewide Alerts and Other Information
Additional Audit Links
California Department of Transportation
Division of Audits and Investigations
Mail Station 2
P. O. Box 942874
Sacramento, CA 94274-0001
Phone: (916) 323-7111