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All Rights Reserved. This book, or parts thereof, may not be reproduced in any form without written permission of the publisher. Printed in the United States of America\nUniform\nAudit & Accounting Guide\nFor Audits of Transportation Consultants’\nIndirect Cost Rates\nPrepared by the American Association of State Highway and Transportation Officials (AASHTO),\nAudit Subcommittee\nDecember 2005 Update\nAssistance and consultation provided by:\nFederal Highway Administration Resource Center, Atlanta, GA\nand\nAmerican Council of Engineering Companies (ACEC) Transportation Committee\nAn electronic version of this guide can be found at the AASHTO home page:  www.transportation.org\n\u000fUniform Audit & Accounting Guide\nTable of Contents\nPage\nChapter 1\tIntroduction\nAbout This Guide\t1-1\nChapter 2\tBackground\nAudit Types\t2-1\nIndirect Cost Rate-Cost Incurred\t2-1\nIndirect Cost Rate-Forward Pricing\t2-2\nContract Pre-Award\t2-2\nContract Cost\t2-2\nAuditing Standards\t2-3\nMatrix of GAGAS Auditing Standards\t2-5\nSarbanes-Oxley Act & Other Standards\t2-6\nChapter 3\tCost Principles\nFederal Acquisition Regulations, Part 31\t3-1\nReasonableness\t3-2\nAllocability\t3-2\nUnallowable Costs\t3-3\nDirect Costs\t3-3\nDistribution Base\t3-3\nBase Period\t3-3\nChapter 4\tCost Accounting\nAllocation Bases\t4-1\nDirect Labor Cost\t4-1\nDirect Labor Hours\t4-1\nTotal Labor Hours\t4-1\nTotal Costs\t4-1\nTotal Cost Value Added\t4-1\nUsage\t4-2\nCost Centers\t4-2\nFunctional Cost Centers\t4-2\nSubsidiaries, Affiliates & Geographic Locations\t4-2\nAllocated Costs\t4-2\nFringe Benefits\t4-2\nOverhead\t4-2\nGeneral & Administrative\t4-2\nComputer/CADD Costs\t4-3\nFleet or Company Vehicles\t4-3\nEquipment\t4-3\nPrinting/Copying/Plan Reproduction\t4-3\nDirect Labor\t4-3\nUncompensated Overtime Pay\t4-4\nPremium Overtime Pay\t4-5\nOther Labor Considerations\t4-5\nContract Labor\t4-6\nOther Direct Costs\t4-7\nField Office Rates\t4-8\nField Office Indirect Costs\t4-8\nChapter 5\tSelected Items of Cost\nAdvertising & Public Relations\t5-1\nBad Debt & Collection\t5-2\nCompensation\t5-3\nReasonableness\t5-3\nIncentive Compensation (Bonuses)\t5-3\nCompensation Limits (Executive Compensation)\t5-3\nPension Plans\t5-4\nEmployee Stock Ownership Plans(ESOPS)\t5-5\nSeverance Plans\t5-5\nPersonal Use of Company Vehicles\t5-6\nContributions or Donations\t5-6\nFacilities Capital Cost of Money(FCCM)\t5-6\nDepreciation\t5-6\nEmployee Morale, Health & Welfare\t5-7\nEntertainment\t5-7\nFines & Penalties\t5-8\nBid & Proposal\t5-8\nInsurance (Key-Man & Re-Work)\t5-8\nInterest Costs\t5-8\nLobbying Costs\t5-8\nLosses on Other Contracts\t5-9\nOrganization & Reorganization Costs\t5-9\nPatent Costs\t5-9\nRetainer Fees\t5-9\nRelocation (of employees) Costs\t5-9\nRent/Leases & Common Control (Related Parties)\t5-10\nSelling Costs\t5-10\nTravel Expenses\t5-11\nLegal Costs\t5-11\nBusiness Combination Costs\t5-12\nAlcoholic Beverages\t5-12\nListing of Common Unallowable Expenses\t5-13\nChapter 6\tManagement’s Responsibility for Accounting\nSchedule of Indirect Cost\t6-1\nUnallowable Costs\t6-2\nFinancial Statements\t6-2\nDisclosures\t6-3\nManagement Representations\t6-3\nChapter 7\tAudit Considerations\nGeneral Considerations\t7-1\nInternal Controls\t7-2 thru 7-3\nUnderstanding the Consultant’s Business\t7-3\nConsideration of Other Financial and Contract Audits\t7-4\nComputerized Information Technology\t7-4\nAudit Risk and Materiality\t7-4\nType and Volume of  Contracts\t7-5\nChapter 8\tAudit Engagement Procedures\nLabor Costs\t8-1\nAllocated Costs\t8-2\nOther Direct Costs\t8-2\nOther Audit Procedures\t8-3\nChapter 9\tReporting & Report Disclosures\nGeneral Reporting Considerations\t9-1\nAuditors Report on Schedule of Indirect Costs\t9-2\nSchedule of Indirect Costs - Example\t9-4\nReport on Internal Control - Example\t9-5\nMinimum Report Disclosures\t9-6 thru 9-11\nChapter 10\tCognizant Audits\nNHS Act - Section 307 & 23 CFR 172\t10-1\nCognizant Agency/ Cognizant Audits\t10-2\nGuidelines for Reviewing CPA Indirect Cost Audits\t10-4\nChapter 11\tGlossary of Terms\nAlphabetical Listing of Common Terms\t11-1 thru 11-6\nChap","cbCaiudGc1jIms6l","https://ap.wps.com/l/cbCaiudGc1jIms6l","doc",359936,81,"English","# Chapter 1 Introduction\n## About This Guide","[{\"question\":\"What is the main purpose of the guide?\",\"answer\":\"The guide provides a tool to help auditors and consulting and accounting firms understand terminology, policies, audit techniques, and regulatory sources for audits of consultants’ indirect costs and overhead rates.\"},{\"question\":\"Who is the guide intended to help?\",\"answer\":\"It is intended for individual state auditors, consulting firms, and public accounting firms that perform audits of consulting firms.\"},{\"question\":\"What is the guide’s primary focus?\",\"answer\":\"Auditing and reporting on indirect costs and the resultant overhead rates of engineering and engineering-related consultants for State Highway Agencies.\"}]","Uniform Audit & Accounting Guide - Introduction - About This Guide | DOC",1788337318,28]