WSDOT Audit Guide for Consultants
(Under revision - if you have any questions or comments, please call Martha Roach at (360) 705-7006 or e-mail to roachma@wsdot.wa.gov.)
The August 1999 edition of the WSDOT Audit Guide for Consultants is now here on our web page. It’s intended use is to inform consultants, WSDOT project managers, other government agencies, CPA’s, and any other interested persons on how to comply with the Federal Acquisition Regulations (FARs) and documentation requirements for billings on WSDOT standard agreements. You are welcome to download the guide to your computer and/or print it out as you see necessary.
With some advance notice, the WSDOT Audit Office is ready to conduct training sessions just about any place in Washington. We firmly believe that by working together, we will achieve a better product for the citizens of Washington.
Consultants can look forward to even more standardization of audit procedures done by state departments of transportation as the result of the recently approved AASHTO Consultant Guide and Standard Disclosure Notes.
Note: The Audit Guide is available for download in its entirety or by chapter. It is in Adobe Acrobat (pdf) format and must be downloaded in the free Adobe Acrobat (tm) Reader.
The free Adobe Acrobat (tm) Reader is available for download at this link.
Audit Guide for Consultants (in its entirety) (pdf 6.5 mb)
(Everything in the Contents is linked.)
Audit Guide for Consultants (by chapter)
Cover pages, Foreword, Contents (pdf 35 kb)
(All chapter headings listed in the Contents are linked to the chapters below.)
Chapter 1 - Introduction (pdf 9 kb)
Chapter 2 - Definitions (pdf 19 kb)
Chapter 3 - Audit Involvement in the Agreement Process (pdf 11 kb)
Chapter 4 - Using This Guide (pdf 7 kb)
Chapter 5 - Labor Costs (pdf 11 kb)
Chapter 6 - Overhead Costs (pdf 54 kb)
Chapter 7 - Direct Nonsalary Costs (pdf 7 kb)
Chapter 8 - Fixed Fee (pdf 12 kb)
Chapter 9 - Subconsultants (pdf 7 kb)
Chapter 10 - Record Retention for Consultants (pdf 8 kb)
Chapter 11 - Task Assignment Agreements (pdf 8 kb)
Chapter 12 - Invoicing WSDOT (pdf 9 kb)
Chapter 13 - Development of Charge-Out Rates (pdf 12 kb)
Chapter 14 - Related Party Transactions (pdf 8 kb)
Chapter 15 - Single Audit Act (pdf 8 kb)
Chapter 16 - Auditors Review of Internal Control (pdf 7 kb)
Chapter 17 - WSDOT Standard Agreements (pdf 3.1 mb)
Chapter 18 - Conflict of Interest - Who Me? (pdf 9 kb)
Chapter 19 - Sole Proprietorships - Wage and Billing Rates (pdf 11 kb)
Chapter 20 - Billing Rates - Sole Proprietorship and Partnerships (pdf 13 kb)
Chapter 21 - Field Office Overhead Rates (pdf 36 kb)
Chapter 22 - Advance Agreement on Costs (pdf 6 kb)
Chapter 23 - Resolution Procedures (pdf 6 kb)
Chapter 24 - Examples of Forms (pdf 93 kb)
Chapter 25 - Audit Criteria (pdf 13 kb)
Chapter 26 - FARs Subpart 31 - Contract Cost Principles and Procedures (pdf 3.1 mb)
AASHTO Audit Guide
The link below will take you to the Uniform Audit & Accounting Guide, for audits of transportation consultants' indirect cost rates. The guide, developed by the American Association of State Highway and Transportation Officicals (AASHTO), Audit Subcommittee, in concert with the American Consulting Engineering Counsel, is similar but different from the WSDOT Audit Guide for Consultants. The AASHTO guide lays the framework for development of audit reports, associated reports on internal control, and disclosure notes, which should allow for easier interpretation of the information contained in the reports, by both the audit and consultant community. If the reader has any questions regarding this new guide, they should call the WSDOT Audit Office at 360-705-7003, or e-mail WSDOT Audit at mckerns@wsdot.wa.gov
AASHTO Audit Guide (pdf 852 kb)
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