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Transit Auditing
As a pass-through entity for federal funding, ODOT and its subrecipients must comply with certain regulations for transit funding.

As a pass-through entity for federal funding, ODOT must comply with certain regulations as defined in 2 CFR 200: Federal Awarding Agency Regulatory Implementation of OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. All subrecipients of ODOT's Office of Transit administering cost reimbursement grants are expected to submit documentation to ODOT's Office of External Audits on an annual basis for as long as they remain a subrecipient of the agency. Subrecipients should refer to the guidance below for additional information on what is required of them.


Tom Eikenberry, Auditor
Audit Concentration: Transit Systems
Thomas.Eikenberry@dot.ohio.gov​ | 614-387-4239