41 CFR § 102-118.145 - Auditing methods.

---
identifier: "/us/cfr/t41/s102-118.145"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 102-118.145 - Auditing methods."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "102-118.145"
section_name: "Auditing methods."
chapter_number: 102
chapter_name: "FEDERAL MANAGEMENT REGULATION"
subchapter_number: "D"
subchapter_name: "TRANSPORTATION"
part_number: "102-118"
part_name: "118—TRANSPORTATION PAYMENT AND AUDIT"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 3726; 40 U.S.C. 121(c); 40 U.S.C. 501,  46 U.S.C. 55305; 49 U.S.C. 40118."
regulatory_source: "90 FR 58483, Dec. 16, 2025, unless otherwise noted."
cfr_part: "102-118"
---


# 102-118.145 Auditing methods.

Agencies must choose a method auditing transportation invoices:

(a) Agencies are encouraged to consider using a third-party electronic payment processor for transportation invoice processing, payment, and prepayment audit.

(b) Create an internal prepayment audit program.

(c) Contract directly with a prepayment audit service provider.

(d) Use the services of a prepayment audit contractor under GSA's multiple award schedule covering audit services, including transportation prepayment audit services (541211 Auditing Services).

(e) Use a third-party payment system (TPPS) or charge card company that includes prepayment audit functions.