Description:
This guide has been prepared for use by consulting organizations as a basic primer to better understand the Washington State Department of Transportation (WSDOT) external audit process. Communication of rules, regulations, policies, and procedures used by WSDOT management and the Audit Office can assist firms in understanding the role of the audit organization and how costs are viewed by the auditors. While much of what is included in the manual is directed toward engineering and architecture firms doing business with WSDOT, the concepts discussed can be used by other types of organizations.
Individual Chapters
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Date Originally Published:
March, 2008
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Publication Number:
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Last Modified:
March, 2008
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Version:
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Manual Manager:
Martha Roach
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Originator:
Internal Audit Office
- # of Pages: 207
- Subject: External audit process
- Keywords: Audit Guide for Consultants, Washington State Department of Transportation Audit Guide for Consultants, WSDOT Audit Guide for Consultants
- Related Publications:
Audit Guide for Consultants Individual Chapters 
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Foreword (pdf 27 KB)
Contents (pdf 23 KB)
Chapter 1 Introduction (pdf 13 KB)
Chapter 2 Definition (pdf 23 KB)
Chapter 3 Audit Involvement in the Agreements Process (pdf 15 KB)
Chapter 4 Using This Guide (pdf 11 KB)
Chapter 5 Labor Costs (pdf 15 KB)
Chapter 6 Overhead Costs (pdf 57 KB)
Chapter 7 Direct Nonsalary Costs (pdf 11 KB)
Chapter 8 Fixed Fee (pdf 16 KB)
Chapter 9 Subconsultants (pdf 11 KB)
Chapter 10 Record Retention for Consultants (pdf 12 KB)
Chapter 11 Task Assignment Agreements (pdf 12 KB)
Chapter 12 Invoicing WSDOT (pdf 13 KB)
Chapter 13 Development of Charge-Out Rates (pdf 16 KB)
Chapter 14 Related Party Transactions (pdf 12 KB)
Chapter 15 Single Audit Act (pdf 12 KB)
Chapter 16 Auditor's Review of Internal Control (pdf 11 KB)
Chapter 17 WSDOT Standard Agreements (pdf 3.1 MB)
Chapter 18 Conflict of Interest- Who Me? (pdf 13 KB)
Chapter 19 Sole Proprietorships- Wage and Billing Rates (pdf 14 KB)
Chapter 20 Billing Rates- Sole Proprietor and Partnerships (pdf 16 KB)
Chapter 21 Field Office Overhead Rates (pdf 40 KB)
Chapter 22 Advance Agreements on Costs (pdf 11 KB)
Chapter 23 Resolution Procedures (pdf 11 KB)
Chapter 24 Examples of Forms (pdf 79 KB)
Chapter 25 Audit Criteria (pdf 17 KB)
Chapter 26 FARs Subpart 31- Contract Cost Principles and
Procedures (pdf 760 KB)
This abstract was last modified April 29, 2009