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Audit guide Audit Guide for Consultants August Washington State Department of Transportation CAudit Guide for Consultants August Washington State Department of Transportation Audit O ?ce CForeword CForeword This second edition of the Audit Guide for Consu

Audit Guide for Consultants August Washington State Department of Transportation CAudit Guide for Consultants August Washington State Department of Transportation Audit O ?ce CForeword CForeword This second edition of the Audit Guide for Consultants 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 O ?ce can assist ?rms 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 ?rms doing business with WSDOT the concepts discussed can be used by other types of organizations Updating the guide is a continuing process and revisions will be issued periodically Questions observations and recommendations are invited For clari ?cation of the content of the manual contact the WSDOT Audit O ?ce External Audit Branch Wayne H Donaldson Audit Director WSDOT Audit O ?ce P DP AG Audit Guide for Consultants August i CAudit Guide for Consultants ii August CContents CForeword Chapter Chapter Chapter Chapter Chapter Chapter Contents Introduction About This Manual Success and Words of Wisdom De ?nition Audit Involvement in the Agreement Process Why Audit What is Auditing Audit and the Consultant Process What Triggers an Audit Interim Audits Post Audits Preaward Audits Agreements Closed Without Audit Using This Guide Labor Costs Labor Costs in General Impact of Business Structure on Labor Supporting Labor Costs Example of a Time Sheet Sole Proprietors ? Wage Rate and Billing Rates Billing Rates Overhead Costs Overhead Costs in General Words of Wisdom Development of an Overhead Schedule Cost Categories Normally Included in a Firm ? s Overhead Schedule Types of Unallowable Costs Often Included in Overhead Establishment of a Direct Labor Base When Developing Overhead Rates Overhead Rate Development ?? General Summary Page i - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Audit Guide for Consultants August iii CContents Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Direct Nonsalary Costs Types of Direct Nonsalary Costs Recording Direct Nonsalary Costs Audit of Nonsalary Costs Developing Charge-Out Rates for Selected Direct Nonsalary Costs Fixed Fee Fee Including Pro ?t Subconsultants Record Retention for Consultants Summary Task Assignment Agreements Labor Costs Direct Nonsalary Costs Invoicing WSDOT Development of Charge-Out Rates Basic Requirements Market Rates Are Not Acceptable Costs Not Allowed by Agreement Contracts or Clients FARs Discussion on Equipment Use Rates and Costs Summary Related Party Transactions Common Problems When Common Control is Found Summary Single Audit Act Single Audit Act Purpose Washington State Actual Implication Auditor ? s Review of Internal Control WSDOT Standard Agreements Page - - - - - - - - - - - - - - - - - - - - - - - - - -