Order 45601a.htm

APPENDIX C (Cont'd)

Financial Integrity Review and Evaluation (FIRE) Program
Additional Working Papers

These working papers serve as an additional resource, when necessary, and may be submitted as a separate attachment with the standard working papers. Contrary to the standard working papers, these working papers may be manipulated and changed at your discretion. Should you have any questions, please contact Heideh Shahmoradi at 202-366-0368.

Working Paper A-1

Financial Management Review

Key Process or System

Title:

Purpose:

Scope:

• Description:

  Summary of results:

• Description:

  Summary of results:

• Description:

  Summary of results:

Source of Information:

Prepared by:
Date:

Working Paper A-2 (Addt'l)

Financial Management Review – Findings and Recommendation

Working Paper B-1 (Addt'l)

Working Paper B-2 (Addt'l)

Working Paper B-3 (Addt'l)

Working Paper C-3 (Addt'l)

Administrative Review
Test of Transactions

Working Paper C-3-1 (Addt'l)

Working Paper D-1-1 (Addt'l)

Working Paper E-1 (Addt'l)

Working Paper E-2 (Addt'l)

****OPTIONAL****
Federal-aid Billing Review

Objectives/Attributes:

1. To determine that the cost was incurred subsequent to FHWA project approval, compare the date the cost was incurred as reflected on the source documentation with the date FHWA approved the project.

   1. Attribute: The cost was incurred subsequent to FHWA approval: Yes/No

2. To determine that the payment was eligible for Federal participation, compare the goods or services received reflected on the source document (e.g., vendor's invoice) with the contract terms, policy, and regulation pertaining to cost allowability and verify that the cost was allowable.

   1. Attribute: The payment was eligible for Federal participation: Yes/No

3. To determine that the cost item was charged to the correct project, obtain documentation that supports the payment and verify that the project information reflected on the documentation is in agreement with the account charged.

   1. Attribute:   The cost was charged to the correct project: Yes/No

4. To determine that the payment was approved by the appropriate State/local official, verify that the authorized individual approved the transaction/payment.

   1. Attribute: The payment was approved by the appropriate State/local official: Yes/No

5. To determine that payments for salaries and related costs (e.g., fringe benefits such as leave) are in agreement with Federally approved plans, compare payment for salaries and benefits with approved plans.

   1. Attribute: The payment for salaries and related costs was in agreement with Federally approved plans: Yes/No/NA

6. To determine that the payment is supported adequate supporting documentation (e.g., progress estimates, time records, expense vouchers, invoices, contractor/vendor payments)?

   1. Attribute: The payment is supported by adequate source documentation to support the transaction: Yes/No

7. To determine that the transaction amount does not exceed the Federal share of costs, determine the State and Federal share of costs requirements by reviewing appropriate policy, contract, or regulation, and verify that the percentage of cost does not exceed the Federal share.

   1. Attribute: The Federal billing does not exceed the Federal share of costs: Yes/No

8. For ensuring ROW certificates and environmental approvals are on file, where applicable, have been cleared, and "Notice to Proceed" has been obtained.

   1. Attribute: Were ROW certificates and environmental approvals obtained and retained on file: Yes/No/NA

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