The 2026 AASHTO Internal and External Audit Conference, held in late August in Norfolk, Virginia, was a fantastic event that brought together attendees from across the industry, including officials from federal, state, and local agencies, representatives from state DOTs, engineering consultants, and CPA firms. The event would not have been possible without the support of AASHTO and a committed group of volunteers who helped ensure the conference provided meaningful content and a great atmosphere to encourage dialogue around a variety of topics.

It is fascinating to attend or present at these conferences and have the opportunity to interact with so many individuals who play vital roles throughout the overhead process. The networking time provided by the conference is also incredibly valuable, allowing attendees to hear firsthand about the challenges and obstacles others face on a daily basis.

Participants from all sides are facing similar challenges, whether they involve workforce matters such as hiring and retention, budget constraints, or ever-changing challenges brought about by advances in technology.

One thing that has not changed, though, is the resolve of the collective group and the desire to continue to improve in all aspects of the overhead process. The incredible projects being delivered by consultants and contractors and funded through federal and state programs and agencies are critically important to our country’s current and long-term economic success.

As part of the conference, attendees had the opportunity to learn about the Hampton Roads Bridge-Tunnel Expansion Project, Virginia’s largest-ever highway construction project. With an estimated cost of $3.9 billion, the project centers around adding two additional bored tunnels and new bridge structures to ease traffic congestion throughout the Hampton Roads area of the state.

At emc CPAs LLC, we are grateful to have the opportunity to play a role in this process by performing overhead rate auditing services and providing consulting services related to the development of systems and processes that are FAR compliant.