41 C.F.R. § 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.