The County is requesting proposals from qualified certified public accounting firms to perform close-out audits, in the form of an Agreed Upon Procedures (AUP) Report, of certain professional service consultant firms funded with NYSDOT-administered Federal and State aid projects. The audit firm will assist in evaluating the consultant’s assertion that the cost elements and fees submitted under the contract are allowable based on the contract provisions, the Federal Acquisition Regulation (48 CFR, Part 31) (FAR), and the policies prescribed by the New York State Department of Transportation. The agreed-upon procedures engagement is to be performed in accordance with attestation standards established by the American Institute of Certified Public Accountants Guidance for performing audits of consulting firms is available in the Uniform Audit and Accounting Guide, published by the American Association of State Highway and Transportation Officials (AASHTO). The audit firm will perform these consultant audits on an as needed basis. The County cannot guarantee the number of audits that will be required to be completed. The number will be based on the number of agreements that exceed the required dollar threshold (currently $300,000). The estimated number of agreements that will exceed the required dollar threshold is two (2) to three (3) per year. The County’s audit project coordinator will be available to assist the audit firm in obtaining and interpreting documents, explaining relevant procedures, policies, etc., and in obtaining other information that may be required. Copies of consultant agreements, invoices paid by the County and project master agreements between the County and the State of New York will be available for examination...
