RAIL INDUSTRIAL ACCESS State Authorization: N. C. G. S. Article 2D of Chapter 136 N. C. Department of Transportation Rail Division Agency Contact Person Program Address Confirmation Letters To – Paul C. Worley, Director Davenport, Lead Auditor, CICA Rail Division Single Audit Compliance Unit N. C. Department of Transportation N. C. Department of Transportation 1553 1507 (919) 707-4714 (919) 707-4581 Fax: (919) 715-6580 Fax (919) 715-2710 pworley@ncdot.gov The auditor should not consider the Supplement to be harbor” for identifying audit “safe procedures to apply in a particular engagement, but the auditor should be prepared to justify departures from the suggested procedures. The auditor can consider the supplement a harbor” for identification of compliance requirements to be tested if the auditor “safe performs reasonable procedures to ensure that the requirements in the Supplement are current. The grantor agency may elect to review audit working papers to determine that audit tests are adequate. The Single Audit Compliance Unit of the External Audit Branch reviews all single audits, financial audits, and management letters of all We are looking at both the “grantees”. presentation (information as to program, pass-through and state funding, NCDOT identification numbers) and the dollar amounts presented versus our records. Any reports not received will be requested. Grants must be properly identified by program name (“Rail Industrial Access” for RIAP and Freight Assistance” for SIAP), DOT number (“DOT-23”), and WBS number on the “Rail Schedule of Financial Assistance. This information is available from the agreement with program name is in the second/third paragraph while the WBS number is on the upper left hand corner of the first page. Grantor and/or pass-through grantor, program title and CFDA number (if appropriate) should also be included. Please do not combine like projects into one dollar amount since we would need to call you for the breakdown; please report award amount, Federal State share and local share. On NCDOT’s confirmation from the Grant Master List (GML), these moneys are shown as DOT number “DOT-23.” I. PROGRAM OBJECTIVES
RAIL INDUSTRIAL ACCESS State Authorization: N. C. G. S. Article 2D of Chapter 136 N. C. Department of Transportation Rail Division Agency Contact Person – Program Paul C. Worley, Director Rail Division N. C. Department of Transportation 1553 (919) 707-4714 Fax: (919) 715-6580 pworley@ncdot.gov Address Confirmation Letters To Davenport, Lead Auditor, CICA Single Audit Compliance Unit N. C. Department of Transportation 1507 (919) 707-4581 Fax (919) 715-2710 The auditor should not consider the Supplement to be “safe harbor” for identifying audit procedures to apply in a particular engagement, but the auditor should be prepared to justify departures from the suggested procedures. The auditor can consider the supplement a “safe harbor” for identification of compliance requirements to be tested if the auditor performs reasonable procedures to ensure that the requirements in the Supplement are current. The grantor agency may elect to review audit working papers to determine that audit tests are adequate. The Single Audit Compliance Unit of the External Audit Branch reviews all single audits, financial audits, and management letters of all “grantees”. We are looking at both the presentation (information as to program, pass-through and state funding, NCDOT identification numbers) and the dollar amounts presented versus our records. Any reports not received will be requested. Grants must be properly identified by program name (“Rail Industrial Access” for RIAP and “Rail Freight Assistance” for SIAP), DOT number (“DOT-23”), and WBS number on the Schedule of Financial Assistance. This information is available from the agreement with program name is in the second/third paragraph while the WBS number is on the upper left hand corner of the first page. Grantor and/or pass-through grantor, program title and CFDA number (if appropriate) should also be included. Please do not combine like projects into one dollar amount since we would need to call you for the breakdown; please report award amount, Federal State share and local share. On NCDOT’s confirmation from the Grant Master List (GML), these moneys are shown as DOT number “DOT-23.” I. PROGRAM OBJECTIVES