1. 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 Introduction Welcome to: Using the AASHTO Audit Guide for the Development of A/E Consultant Indirect Cost Rates EXECUTIVE SUMMARY

2. 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.

3. 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 Introduction 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:

4. 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 Introduction 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

5. 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 Introduction 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

6. 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 Target Audience FHWA State DOTs Local Governments A/E Firms CPA Firms Design and monitor internal control systems Close and perform final reconciliations of A/E contracts Perform indirect cost rate audits for A/E firms Administer and manage contracts or subcontracts & procure services Review RFPs and contracts for government projects Audit indirect cost and contract proposals Sell A/E services to State DOTs and local governments Develop indirect cost rates Prepare and review cost proposals Provide oversight and ensure compliance of contracts or subcontracts Approve payment of A/E consultant invoices Provide oversight of local contracts or subcontracts

7. 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 Course Structure 1. The AASHTO Audit Guide and the Statutory and Regulatory Framework 2. Contract Types and Payment Methods 3. Key Cost Principles Two-Day Course; Day 1 Lessons:

8. 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 Course Structure 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 Two-Day Course; Day 1 Lessons:

9. 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 Course Structure 7. Internal Controls and Labor Charging 8. Introduction to Compensation 9. Performing a Compensation Analysis Two-Day Course; Day 2 Lessons:

10. 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 Course Structure 10. Additional Compensation Considerations 11. Audits and Audit Requirements 12. Use of Indirect Cost Rate Audit Two-Day Course; Day 2 Lessons: 7. Internal Controls and Labor Charging 8. Introduction to Compensation 9. Performing a Compensation Analysis 13. Course Review and Final Assessment

11. 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 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?

12. 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 Learning 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.

13. 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 Learning Experience Facilitator-led discussion

14. 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 Learning Experience Examples and ActivitiesFacilitator-led discussion Group discussions

15. 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 Learning Experience Examples and ActivitiesFacilitator-led discussion Group discussionsAssessments

16. 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 Conclusion For More Information Visit: nhi.fhwa.dot.gov

17. 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 Search NHI for AASHTO Audit Guide Courses

18. 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 NHI Audit Guide Course Selection