External and Construction Audit Division
The External & Construction Audit Division (ECAD) performs evaluations, reviews, and audits to assist the management of the Department in the effective discharge of its responsibilities by providing advice in competitive negotiations, guidance in contract administration, and assistance in contract close-out.
In 2001, based upon the recommendations of the Governor’s Commission on Transportation Policy, the External & Construction Audit Division was established as a separate division under the newly created Directorate of the Office of the Inspector General (OIG). Prior to 2001, External Audit was a Section of the Fiscal Division and reported to the Controller.
The core function of the External & Construction Audit Division is to plan and perform proposed, indirect, and contract cost evaluations, reviews, and audits in accordance with U.S. Government Auditing Standards (GAS) promulgated by the Government Accountability Office (GAO) and the Comptroller General of the United States. Also, the Division is responsible for reviewing Comprehensive Annual Financial Reports (CAFR) of Planning District Commissions (PDC), localities and municipalities. The responsibility for performing the core functions of the Division is divided between two Sections: Consultant Audit and the Construction Audit. Both are located in the Central Office (CO) of the Department in Richmond. The Division also performs special reviews, provides advisory services, and technical assistance to management.
Consultant Audit Section
The Consultant Audit Section is responsible for performing pre-award evaluations on consultant cost proposals, reviews of indirect (overhead) cost rate audits, and interim and final contract cost audits and close-out. The section is responsible for review of CAFR’s submitted by the PDC’s, localities and municipalities for compliance with the requirements of the Office of Management & Budget (OMB) Circular A-133, and the Specifications for Audits of Counties, Cities, and Towns required by the Auditor of Public Accounts (APA).
Construction Audit Section
The Construction Audit Section is responsible for performing pre-award evaluations on contractor change/work order proposals, and claims of construction contracts. The Construction Audit Section is responsible for the additive rate audit of Norfolk Southern Corporation (NSC). The Construction Audit Section is also responsible for the final reviews of the railroad and utility company requests for reimbursement.
links – Commonwealth of Virginia
- Joint Legislative Audit and Review Commission (JLARC)
- Auditor of Public Accounts
- State Employee Fraud Waste and Abuse Hotline
- VDOT Career Opportunities
links - Other
- American Association of State Highway and Transportation Officials
- Transportation Oversight Providers Network
Judson D. Brown, director
External & Construction Audit Division
Virginia Department of Transportation
CO Annex , Room 1403
1401 East Broad Street
Richmond, Virginia 23219
(804) 225-3597 (Voice)
(804) 786-3449 (FAX)