HomeMy WebLinkAbout10A_TY LIN_SignedEXHIBIT 10-A
A&E CONSULTANT FINANCIAL DOCUMENT REVIEW REQUEST
Caltrans Division of Local Assistance
(Completed by Local Agencies, One per Contract)
(For New Proposed A&E Consultant Local Agency Contracts of $150,000 or Greater)
(For Amendments, use only when there are additional subconsultants or changes in ICR)
EMAIL TO:
California State Department of Transportation Date: _______________
Independent Office of Audits and Investigations Federal/State Project No.: ___________________
conformance.review@dot.ca.gov
Attention: Audit Manager, External Contracts-Local Agencies
Please check one: New Contract Amendment Other __________________
A&E Contract No.:
Total Contract or Amended amount of $
Prime Consultant Full Legal Name:
The Project Description is:
Complete below for Prime and all Sub-consultants on this contract.
Consultant’s Name
Participation
Amount
Category 1, 2, 3, 4, 5 Caltrans ICR Acceptance
ID # (if available)
Note: Add pages if necessary.
I verify we received financial documents from the prime and sub-consultants based on the requirements
specified in the Exhibit 10-A Checklist.
Name Signature
Title
Name of Local Agency and Department:
Address:
Phone No.: _________________________________________________________________________________
February 2019
Local Assistance Procedures Manual Exhibit 10-A Checklist
Local Government Agency must provide the following:
Prime and all sub-consultants must provide the following documents based on their applicable category.
Cost Proposals (Examples at Exhibit 10-H1 through 10-H4)
Consultant Annual Certification of Indirect Costs and Financial Management
System (Exhibit 10-K)
Indirect Cost Rate (ICR) Schedule with FAR References for Disallowed Costs (b)
Note: Prime Consultant must have a CPA Audited ICR Schedule for contracts
equal to or greater than $1M.
Cognizant Approval Letter for the ICR FYE proposed
Caltrans' ICR Acceptance ID #s for ICR FYE proposed **
AASHTO Internal Control Questionnaire (ICQ) Appendix B (c)
Post Closing Trial Balance (d)
Prevailing Wage (PW) Policy for PW work (e) ***
Safe Harbor Rate Documents:
Consultant Certification of Eligibility of Contract Costs and Financial Management
System (Attachment 1R)
When applicable, additional documents may be requested:
Prior Year ICR Schedule
Supplemental Reconciliation Schedule (to tie the proposed ICR Schedule to the
Trial Balance) (d)
Chart of Accounts
Income Statement (d)
Uncompensated Overtime Adjustments (f)
Vacation/Sick Policy
Bonus Policy
Executive Compensation Analysis (ECA) (d)
Related Party Rent Analysis (d)
Vehicle, Equipment, and Other Direct Costs Schedules (d)
CATEGORY 5:
Consultant
Participation
Amount Equal to
or Greater than
$150K
CALTRANS A&I FINANCIAL DOCUMENT REVIEW REQUIREMENTS
FOR ARCHITECTURAL AND ENGINEERING (A&E) CONSULTANTS
ON LOCAL GOVERNMENT AGENCY CONTRACTS
Requirements for total contract amount equal to or greater than $150,000.
1) A&E Consultant Financial Document Review Request Letter (Exhibit 10-A) (a)
2) Local Agency and Prime Consultant's Points of Contact
APPLICABLE ONLY IF NOT
CATEGORY 1, 2, or 3
Type of Financial Documents and Information
for ICR FYE proposed *
CATEGORY 1:
Firms with
Cognizant
Approval Letter
for ICR FYE
Proposed
CATEGORY 2:
Firms with
Caltrans
Acceptance ID
Number for ICR
FYE Proposed
**
CATEGORY 3:
Firms Requesting
Safe Harbor Rate
(SHR)
CATEGORY 4:
Consultant
Participation
Amount Less
than $150K
February 2019
Local Assistance Procedures Manual Exhibit 10-A Checklist
* ICR FYE = Indirect Cost Rate Fiscal Year End. Items on this checklist may not be all inclusive. A&I reserves the right to
request additional documentats as deemed necessary.
** Caltrans ICR Acceptance ID # is an identification number issued by Caltrans upon review and acceptance of consultant's
indirect cost rate(s) schedule for a specific fiscal year. This ID # can be referenced for use on future contracts using the same FYE
ICR.
*** Firms using SHR can be reimbursed for the prevailing wage deltas either as an Other Direct Cost or as an Overhead/Indirect
Cost - refer to A&I's PW Interpretive Guidance on http://ig.dot.ca.gov/resources/gentrainmod.html
(a) Local Agencies are required to complete Exhibit 10-A and include all applicable required documents upon submission.
(b) See Table 8-1 of the AASHTO Audit Guide for a listing of common unallowable costs.
For financial document packages received between January 1, 2019 to June 30, 2019, the 2017 FYE ICR could be submitted if the
FYE 2018 ICR is not available. For financial document packages received between
July 1, 2019 to December 31, 2019, the 2018 ICR must be submitted.
(c) Go to AASHTO website @ audit.transportation.org, for Appendix B-Internal Control Questionnaire
(d) Accounts and balances must match costs proposed on the ICR schedule.
(e) Consultants performing Prevailing Wage (PW) work are required to provide written PW Policy. The policy must specify their
accounting method for treatment of delta base and delta fringe. Refer to A&I's PW Interpretive Guidance on
http://ig.dot.ca.gov/resources/gentrainmod.html
February 2019