Specifications include, but are not limited to: The contract auditor will be required to use professional judgment in completing the audits and issuing opinions in accordance with the applicable regulations. Any protest issued by an auditee as the result of a finding and found to be in error shall be corrected at no additional cost to the State. Also, the auditor may be required to explain the audit results verbally or in writing to the firm audited, KDOT management or other groups.; Reporting Requirements: (a) KDOT will provide a list of open audit assignments. The Contract Auditor will be required to develop a work plan of assigned audit activities and a copy must be submitted to the Inspector General. A consultant overhead audit should not be performed without written authorization.; (b) Prepare and provide monthly one (1) copy of a progress report, to be delivered to KDOT, Contract Audit Section on the first Monday of each month. The report shall include all assigned audits, project and overhead and the status of each audit.; (c) The contract auditor shall provide one copy of a draft consultant overhead audit report for review and comment by Kansas Department of Transportation.; (d) For consultant overhead audits, the contract auditor shall distribute one copy of the report to the entity audited and provide two copies of the final audit report to the Kansas Department of Transportation. For project audits, a copy of the audit report shall be provided for each project. The report should include a schedule by project number and auditee the amount claimed, finding(s) amount and amount certified. Findings, questioned costs, and recommendations shall have a sufficient narrative and detail that explains the finding and the amount questioned. The findings shall be in a format appropriate for distribution to the project manager and the entity being audited.; (e) Should the auditor throughout the audit process discover significant audit issues the auditor should notify the Inspector General. If the State becomes aware of issues the Inspector General will notify the auditor. The State reserves the right to have audit staff replaced if it is deemed in the best interest of the State to do so.; Contract Auditor's Responsibilities: (a) The contract auditor shall designate a Project Manager who shall be the contact with Kansas Department of Transportation. The Project Manager will oversee all activities for the contract auditor.; (b) The contract auditor shall be responsible for becoming familiar with appropriate State/Federal laws, regulations, audit standards and criteria, relevant to the specific audit assignment. In addition, the contract auditor shall be responsible for becoming familiar with the Contract Audit Section as well as other sections of KDOT as necessary for the audit engagement.; (c) The contract auditor shall be responsible for personnel, supplies, and equipment.; (d) The contract auditor shall assume responsibility for all services offered in his bid proposal whether or not he produced them.; (e) See following schedules A-C, pp. 25-28.; “A” – Contract Audit Program Instructions & Procedures; “B” – Some Consulting & Engineering Firms Currently Doing or Have Done Business with Kansas Department of Transportation; (f) The contract auditor will provide billings to the agency in a timely fashion.