Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
Introduction
Introduction
Target Audience
Course Structure
Learning
Outcomes
Learning
Experience
Welcome to:
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect
Cost Rates
Conclusion
EXECUTIVE SUMMARY
FHWA-NHI-231029
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
Introduction
Introduction
Case for Training
Target Audience
Course Structure
Learning
Outcomes
A/E contracts help contracting agencies
meet their objectives.
Learning
Experience
Conclusion
An A/E consultant’s indirect cost rate is a
critical element of A/E contracts.
Ensuring the indirect cost rate is properly
calculated and contains only allowable costs is
complex.
FHWA-NHI-231029
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
FHWA-NHI-231029
Introduction
Introduction
AASHTO Audit Guide
Target Audience
Course Structure
Learning
Outcomes
Learning
Experience
Conclusion
Provides guidance related to the
auditing and reporting of costs incurred
by A/E firms in performing services for
transportation projects.
Updated to:
 Ensure consistency
 Provide clarifying guidance
 Address questions and concerns
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
FHWA-NHI-231029
Introduction
Introduction
Series Goals
Target Audience
Course Structure
Learning
Outcomes
Learning
Experience
Conclusion
• 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
Executive Summary
FHWA-NHI-231029
Introduction
Introduction
AASHTO Audit Guide Courses
Target Audience
Course Structure
Learning
Outcomes
A
Learning
Experience
Conclusion
B
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Using the AASHTO Audit Guide for the Auditing
and Oversight of A/E Consultant Indirect Cost Rates
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
Executive Summary
FHWA-NHI-231029
Target Audience
Introduction
Target Audience
Target Audience
Course Structure
Learning
Outcomes
Audit indirect
cost and contract
proposals
Design and
monitor internal
control systems
Learning
Experience
Conclusion
Sell A/E services
to State DOTs and
local
governments
Provide oversight
and ensure
compliance of
contracts or
subcontracts
FHWA
State DOTs
Close and
perform final
reconciliations of
A/E contracts
Provide oversight
of local contracts
or subcontracts
Local Governments
A/E Firms
Prepare and
review cost
proposals
Develop indirect
cost rates
CPA Firms
Administer and
manage contracts
or subcontracts &
procure services
Approve payment
of A/E consultant
invoices
Perform indirect
cost rate audits
for A/E firms
Review RFPs and
contracts for
government
projects
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
FHWA-NHI-231029
Course Structure
Introduction
Course Structure
Target Audience
Course Structure
Learning
Outcomes
Learning
Experience
Conclusion
Two-Day Course; Day 1 Lessons:
1. The AASHTO
Audit Guide and
the Statutory and
Regulatory
Framework
2. Contract Types
and Payment
Methods
3. Key Cost
Principles
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
FHWA-NHI-231029
Course Structure
Introduction
Course Structure
Target Audience
Course Structure
Learning
Outcomes
Learning
Experience
Conclusion
Two-Day Course; Day 1 Lessons:
1. The AASHTO
Audit Guide and
the Statutory and
Regulatory
Framework
2. Contract Types
and Payment
Methods
3. Key Cost
Principles
4. Cost Criteria for
Determining
Allowability of
Selected Areas of
Cost
5. Indirect Cost
Rates
6. Home and Field
Office Rates
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
FHWA-NHI-231029
Course Structure
Introduction
Course Structure
Target Audience
Course Structure
Two-Day Course; Day 2 Lessons:
Learning
Outcomes
Learning
Experience
Conclusion
7. Internal Controls
and Labor Charging
8. Introduction to
Compensation
9. Performing a
Compensation
Analysis
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
FHWA-NHI-231029
Course Structure
Introduction
Course Structure
Target Audience
Course Structure
Two-Day Course; Day 2 Lessons:
Learning
Outcomes
Learning
Experience
7. Internal Controls
and Labor Charging
8. Introduction to
Compensation
9. Performing a
Compensation
Analysis
10. Additional
Compensation
Considerations
11. Audits and Audit
Requirements
12. Use of Indirect
Cost Rate Audit
Conclusion
13. Course Review
and Final
Assessment
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
Learning Outcomes
Introduction
Learning Outcomes
Target Audience
Course Structure
Answer questions such as:
Learning
Outcomes
Learning
Experience
Conclusion
• 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?
FHWA-NHI-231029
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
FHWA-NHI-231029
Learning Outcomes
Introduction
Learning Outcomes
Target Audience
Course Structure
Learning
Outcomes
Learning
Experience
Conclusion
• Employ the appropriate
requirements, concepts, and tools
necessary to develop and apply
indirect cost rates to A/E
contracts.
• 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.
• Describe the components of
compliant internal controls.
• Explain various components of the
oversight framework, including
State DOT risk management, ethics
and dispute resolution.
• Prepare an appropriate analysis
necessary to demonstrate the
reasonableness of executive
compensation.
• 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
Executive Summary
Learning Experience
Introduction
Learning Experience
Target Audience
Course Structure
Learning
Outcomes
Learning
Experience
Conclusion
Facilitator-led discussion
FHWA-NHI-231029
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
FHWA-NHI-231029
Learning Experience
Introduction
Learning Experience
Target Audience
Course Structure
Learning
Outcomes
Learning
Experience
Conclusion
Facilitator-led discussion
Group discussions
Examples and Activities
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
FHWA-NHI-231029
Learning Experience
Introduction
Learning Experience
Target Audience
Course Structure
Learning
Outcomes
Learning
Experience
Conclusion
Facilitator-led discussion
Examples and Activities
Group discussions
Assessments
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
Conclusion
Introduction
Conclusion
Target Audience
Course Structure
Learning
Outcomes
For More Information Visit:
Learning
Experience
Conclusion
nhi.fhwa.dot.gov
FHWA-NHI-231029
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
Search NHI for AASHTO Audit Guide Courses
Introduction
Target Audience
Course Structure
Learning
Outcomes
Learning
Experience
Conclusion
FHWA-NHI-231029
Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates
Executive Summary
NHI Audit Guide Course Selection
Introduction
Target Audience
Course Structure
Learning
Outcomes
Learning
Experience
Conclusion
FHWA-NHI-231029
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Using the AASHTO Audit Guide for the Development of A/E