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Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryIntroduction
Welcome to:
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
EXECUTIVE SUMMARY
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive Summary
An A/E consultant’s indirect cost rate is a critical element of A/E contracts.
Introduction
Case for Training
A/E contracts help contracting agencies meet their objectives.
Ensuring the indirect cost rate is properly calculated and contains only allowable costs is complex.
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryIntroduction
AASHTO Audit Guide
Provides guidance related to the auditing and reporting of costs incurred by A/E firms in performing services for transportation projects.
Ensure consistency
Provide clarifying guidance
Address questions and concerns
Updated to:
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryIntroduction
Series Goals
• Clarifying roles and responsibilities of State DOTs, A/E firms, CPA firms and FHWA
• Improving consistency in the interpretation of FAR Part 31 cost principles
• Increasing compliance with the FAR Part 31 cost principles by A/E firms
• Enhancing quality of CPA audits
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryIntroduction
AASHTO Audit Guide Courses
Using the AASHTO Audit Guide for the Procurement and Administration of A/E Contracts
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
A
Using the AASHTO Audit Guide for the Auditing and Oversight of A/E Consultant Indirect Cost Rates
B
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryTarget Audience
Target Audience
FHWA
State DOTs
Local Governments
A/E Firms
CPA Firms
Design and monitor internal control systems
Design and monitor internal control systems
Close and perform final
reconciliations of A/E
contracts
Close and perform final
reconciliations of A/E
contracts
Perform indirect cost
rate audits for A/E firms
Perform indirect cost
rate audits for A/E firms
Administer and manage contracts or subcontracts
& procure services
Administer and manage contracts or subcontracts
& procure services
Review RFPs and contracts
for government
projects
Review RFPs and contracts
for government
projects
Audit indirect cost and contract
proposals
Audit indirect cost and contract
proposals
Sell A/E services to State DOTs and local
governments
Sell A/E services to State DOTs and local
governments
Develop indirect cost
rates
Develop indirect cost
rates
Prepare and review cost proposals
Prepare and review cost proposals
Provide oversight and
ensure compliance of contracts or subcontracts
Provide oversight and
ensure compliance of contracts or subcontracts
Approve payment of
A/E consultant invoices
Approve payment of
A/E consultant invoices
Provide oversight of
local contracts or
subcontracts
Provide oversight of
local contracts or
subcontracts
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryCourse Structure
Course Structure
1. The AASHTO Audit Guide and
the Statutory and Regulatory Framework
1. The AASHTO Audit Guide and
the Statutory and Regulatory Framework
2. Contract Types and Payment
Methods
2. Contract Types and Payment
Methods
3. Key Cost Principles
3. Key Cost Principles
Two-Day Course; Day 1 Lessons:
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryCourse Structure
Course Structure
1. The AASHTO Audit Guide and
the Statutory and Regulatory Framework
1. The AASHTO Audit Guide and
the Statutory and Regulatory Framework
2. Contract Types and Payment
Methods
2. Contract Types and Payment
Methods
3. Key Cost Principles
3. Key Cost Principles
4. Cost Criteria for Determining Allowability of
Selected Areas of Cost
4. Cost Criteria for Determining Allowability of
Selected Areas of Cost
5. Indirect Cost Rates
5. Indirect Cost Rates
6. Home and Field Office Rates
6. Home and Field Office Rates
Two-Day Course; Day 1 Lessons:
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryCourse Structure
Course Structure
7. Internal Controls and
Labor Charging
7. Internal Controls and
Labor Charging
8. Introduction to Compensation
8. Introduction to Compensation
9. Performing a Compensation
Analysis
9. Performing a Compensation
Analysis
Two-Day Course; Day 2 Lessons:
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryCourse Structure
Course Structure
10. Additional Compensation Considerations
10. Additional Compensation Considerations
11. Audits and Audit
Requirements
11. Audits and Audit
Requirements
12. Use of Indirect Cost Rate
Audit
12. Use of Indirect Cost Rate
Audit
Two-Day Course; Day 2 Lessons:
7. Internal Controls and
Labor Charging
7. Internal Controls and
Labor Charging
8. Introduction to Compensation
8. Introduction to Compensation
9. Performing a Compensation
Analysis
9. Performing a Compensation
Analysis
13. Course Review and
Final Assessment
13. Course Review and
Final Assessment
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryLearning Outcomes
Learning Outcomes
Answer questions such as:
• What contract type and payment method is the best match for our project?
• What are key labor charging controls?
• Why are non-billable costs charged to my project?
• How do we determine “reasonable compensation”?
• What costs are unallowable in our indirect cost rate?
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryLearning Outcomes
• Employ the appropriate requirements, concepts, and tools necessary to develop and apply indirect cost rates to A/E contracts.
• Describe the components of compliant internal controls.
• Prepare an appropriate analysis necessary to demonstrate the reasonableness of executive compensation.
Learning Outcomes
• Interpret and apply Federal and State laws, regulations, policies, and procedures relating to the procurement of A/E services and administration of A/E contracts.
• Explain various components of the oversight framework, including State DOT risk management, ethics and dispute resolution.
• Define and compare contract types and payment methods, and implications on cost accounting, billing, and auditing emphasis.
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryLearning Experience
Learning Experience
Facilitator-led discussion
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryLearning Experience
Learning Experience
Examples and ActivitiesFacilitator-led discussion
Group discussions
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryLearning Experience
Learning Experience
Examples and ActivitiesFacilitator-led discussion
Group discussions Assessments
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryConclusion
Conclusion
For More Information Visit:
nhi.fhwa.dot.gov
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummarySearch NHI for AASHTO Audit Guide Courses
Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates
Introduction
Target Audience
Course Structure
Learning Outcomes
Learning Experience
Conclusion
FHWA-NHI-231029
Executive SummaryNHI Audit Guide Course Selection
