Department of Transportation

audit graphic

External Audit Circulars

The New Jersey Department of Transportation (NJDOT) establishes auditing policies and procedures, referred as External Audit Circulars:

  • External Audit Circular Number 1 (pdf 145k)
    Applicable for Accounting Periods 2015 and Prior Guidance Relating to the Audit of Direct Costs Performed by Consultant-Hired Certified Public Accountant (CPA) Firms

    Effective Date: October 10, 2008
    Revised Date: March 27, 2015

  • External Audit Circular Number 2 (pdf 33k)
    Guidance Relating to the Submission of Overhead Audits and Direct Cost Schedules

    Effective Date: March 5, 2009
    Revised Date: December 14, 2016

Last updated date: October 25, 2019 8:42 AM