TRB's National Cooperative Highway Research Program (NCHRP) Research Results Digest 368: State DOT Financial Auditing Requirements for Public Transportation Assistance Programs identifies various financial policies and procedures used by states for conducting grantee financial audits.
The report documents policies, procedures, and practices used by some state departments of transportation designed to enhance and streamline their current financial auditing requirements.
National Research Council. NCHRP Research Results Digest 368: State DOT Financial Auditing Requirements for Public Transportation Assistance Programs. Washington, DC: The National Academies Press, 2012.
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