consultant prequalification...
TRANSCRIPT
PREQUALIFICATION PROCESS
7/17/14 8:57 AM
Colorado Department of Transportation
AUDIT DIVISION
Barbara J. Gold, CPA, CISA, Director
CONSULTANT
PREQUALIFICATION PROCESS
Updated: July 14, 2014
Colorado Department of Transportation
Prequalification Process
Effective Date
January 1, 2015
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Preface
The CDOT Audit Division has provided this package to assist the consultant in providing the
required documentation for the New CDOT Prequalification process effective January 1, 2015.
Please note**: The PREVIOUS Prequalification Process, that most Consultants were familiar
with, entailed the completion of CDOT Form 1058. CDOT would verify with the with the
Secretary of State licensure information, etc. The UPDATED Prequalification incorporates both
the checks with the Secretary of State and Financial qualifications.
CDOT procures engineering and design related services utilizing a qualifications-based selection
process in compliance with the procurement procedures for architectural and engineering
services codified under 40 U.S.C. 1101-1104, commonly referred to as the Brooks Act.
In carrying out these procurements, CDOT is responsible for determining that procurements are
awarded to responsible prospective consultants. In making the determination of responsible,
CDOT must consider both the technical and financial capability of the consulting firm.
Technical verifications include considerations such as the types of services the firm is qualified
to perform, education and experience of key personnel and specialists, professional licensure and
project experience. Financial verifications include a determination of whether the consulting
firm has the necessary accounting system and organizational policies and procedures to provide
assurance of compliance with the Federal Acquisition Regulations, 48 CFR Part 31. The Audit
Division’s responsibility is to conduct the financial verifications of a consultant and maintain
CDOT’s Prequalification list.
A prequalification process is a best practice that is put in place to gather the data necessary to
make determinations relative to consulting firms prior to project advertisement. A
prequalification process makes it more efficient to do business with CDOT and significantly
improves the timelines of actual contract awards by:
Enabling the identification of the consultants’ areas of expertise and experience, early in
the procurement process.
Enabling the confirmation that consultants’ accounting systems and organizational
policies and procedures provide assurance of compliance with State and Federal
Acquisition Regulations (FAR), early in the process.
In the past, CDOT’s prequalification process focused on the completion of the Architect-
Engineer Prequalification Questionnaire, CDOT Form 1058 and verifications made with the
Secretary of State. Determinations with regard to the financial verification were normally
performed after a consultant had been selected to provide professional consultant services but
prior to the actual award of the project. CDOT’s updated Prequalification Process will move the
gathering of financial data and accounting systems to an earlier stage in the process but prior to
advertisement and selection, to improve the efficiency of the overall contracting process.
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Effective Date
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All firms will have an opportunity to become prequalified at any time. Once a firm is
prequalified, they will be eligible to do business with CDOT.
The Prequalification Package should be sent to:
CDOT Audit Division
Attn: Prequalification Unit
Shumate Building
4201 East Arkansas Avenue
Denver, Colorado 80222-3400
Should you have any questions you may email George.Currie @state.co.us or call 303-757-9979.
Colorado Department of Transportation
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Effective Date
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Table of Contents
Page #
Definitions 4
I. Background 8
II. Prequalification Process 9
III. Preparing the Financial Package 11
IV. Accounting System 11
V. Explanation of Costs 12
VI. Selecting a CPA Firm and Audited Indirect Cost Rate
Alternatives
16
VII. Maintaining Prequalification Status 18
VIII. Resources 18
Appendices
A. Required Documents for Prequalification 19
B. Accounting System Guidelines 21
C. Summary of Unallowable Costs 24
D. AASHTO Internal Control Questionnaire 26
E. Supplemental Accounting System Questionnaire (SASQ) 27
F. Certification of Overhead rate 31
G. Alphabetical Employee Payroll Listing 32
H. Sample Indirect Cost Rate Schedule with Field/Office
rates
33
I. Architect-Engineering Prequalification Questionnaire
(CDOT Form 1058)
34
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Effective Date
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DEFINITIONS
Audit Division The CDOT office that evaluates consultant proposal costs prior to
contract negotiation. Audits are required for professional services
contracts pursuant to § 43-1-106(12) C.R.S and 23 USC Section
112 (b).
Basic Contract A basic contract may be project specific, funds encumbered or
“As-Needed” Task Order, which can be project specific or non-
project specific (NPS). The consultant typically goes through a
selection process.
Contract Modification
Or Amendment Any change to the basic contract terms requires a contract
amendment. CDOT uses several types of amendment formats:
Formal amendments for major changes in the terms and
conditions or contract funding.
Option Letters to extend the contract term for an additional
period, usually one year.
Task Orders to define and initiate work under non-project
specific, project specific, or non-task specific contracts.
Amended Task Orders to allow for the addition of funds, new
subconsultants, other direct costs (ODC) or to extend time.
Each amendment tool has specific uses and guidelines and can
only be used when they are defined and outlined in the basic
contract.
CDOT The Colorado Department of Transportation
Compensation Basis The cost basis under which the consultant is to be reimbursed
under a basic contract. There are four compensation types under
which consultants can be paid:
Lump Sum (LS) – The total cost of the contract work is agreed
to prior to the execution of the contract and start of work. The
consultant is legally obligated to complete the work
satisfactorily for the agreed price.
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Cost Plus Fixed Fee (CPFF) – The consultant is compensated
for work completed, up to the contract maximum amount,
based on actual costs. The rates and approximate number of
hours to complete the work are agreed upon prior to the
execution of the contract and start of work. The fixed fee is
based on the estimated labor cost. The executed contract has a
maximum dollar cost which cannot be exceeded without the
benefit of a written contract amendment. The consultant is
compensated for actual work performed. The billed costs are
subject to final audit.
Standard Rate of Pay (SRP) – Standard billing rates for each
employee/classification and Other Direct Costs (ODCs) are
established prior to the execution of the contract and start of
work. Non-project specific, project specific, and non-task
specific contracts use this type of compensation. This type of
contract is subject to a final audit based on billed units.
Specific Rate of Pay – The consultant’s indirect cost rate and
fixed fee for the contract are calculated and set as a fixed
multiplier to determine billing rates. Specific rates of pay are
determined by multiplying the consultant’s direct labor rates by
the fixed multiplier. This type of compensation is used when
Audit can clearly determine what the consultant’s indirect rate
is. In the event the Audit Division determines that the
consultant’s accounting system is not sufficient to determine an
indirect rate, standard billing rates are used.
Combinations – Any combination of the above compensation
basis.
Consultant For the purposes of this document, a consultant is an individual,
corporation, partnership, business trust, association firm, or any
other legal entity providing “Professional Services”. Section 24-
30-1403(6) C.R.S. defines “Professional Services” as those
services provided by Professional Engineers, Architects,
Landscape Architects, Professional Land Surveyors and Industrial
Hygienists. (Also noted as A/E Consultant or firm.)
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Contracting Officer The Contracting Officer is the designated CDOT employee who is
responsible for the management of the consultant selection
process. The Contracting Officer is also responsible for the final
cost negotiation, determination of reasonableness of costs, and
final contract preparation and routing.
Federal Acquisition Title 48 of the Code of Federal Regulations, Part 31 (FAR Part 31)
Regulations (FAR)
Field Office A field office (on site) is defined as any office or space at or near the
project site that the consultant: 1) specifically establishes and for
which the consultant directly bills the CDOT, or 2) has furnished to
them by the CDOT. Must be used exclusively for project purposes.
The costs and labor amounts for the indirect cost rate should be
displayed on the Statement of Direct Labor, Fringe Benefits and
General Overhead (with field rate.) The rate structure and
allocation methodologies should be clearly explained in the notes.
Home office A home office (off site) is defined as an office responsible for
directing or managing two or more, but not necessarily all,
segments of an organization. It typically establishes policy for, and
provides guidance to the segments in their operations. It usually
performs management, supervisory, or administrative functions,
and may also perform service functions in support of the
operations of the various segments.
The costs and labor amounts for the indirect cost rate should be
displayed on the Statement of Direct Labor, Fringe Benefits and
General Overhead. The rate structure and allocation methodologies
should be clearly explained in the notes.
Financial Package The documents supporting costs identified on the Project Cost
Worksheet. This package includes:
Audited Indirect Cost Rate Report
Payroll journals
Indirect Cost Worksheet
Audited financial statement or un-audited financial
statement and tax return
Chart of Accounts
Trial Balance
Compensation Study
Standard Billing Schedules
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Third party price quotes on outside other direct costs
Other support documentation (i.e. leases, journal entries,
mileage logs, etc.)
Appendices A - I
Statement of Direct Labor,
Fringe Benefits and
General Overhead. Refers to the primary document used by engineering consultants to
compute indirect cost rates (overhead rates) used for billings on
Government projects. An indirect cost rate schedule is based on
actual costs obtained from the engineering consultant’s general
ledger. This schedule must be in agreement with, or must be
reconciled to, amounts from the engineering consultant’s general
ledger or post-closing trial balance. Since an indirect cost rate
generally is computed as the ratio of allowable indirect costs to
total allocable direct labor costs, the indirect cost rate schedule
must identify direct labor cost as a separate line item.
Subconsultant A subconsultant provides professional services, the same as a
consultant. Subconsultants are included in the prime consultant’s
team to perform contract work and their services are included in
the “Outside Services” section of the consultant’s Project Cost
Worksheet. Successful completion of the work by a subconsultant
is the responsibility of the prime consultant. CDOT has no direct
contractual relationship with subconsultants.
Vendor Vendors provide services other than professional services. Vendor
services are included in the “Outside Services” section of the
consultant’s Project Cost Worksheet. Successful completion of the
work by a vendor is the responsibility of the prime consultant.
Vendors must comply with the Colorado State Procurement Code.
THE BASIC RULE TO REMEMBER IS THAT ALL
PROPOSED COSTS AND RATES MUST BE SUPPORTED
BY YOUR RECORDS
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I. Background CDOT procures engineering and design related services utilizing a qualifications-based selection
process in compliance with the procurement procedures for architectural and engineering
services codified under 40 U.S.C. 1101-1104, commonly referred to as the Brooks Act.
In carrying out these procurements, CDOT is responsible for determining that procurements are
awarded to responsible prospective consultants. In making the determination of responsible,
CDOT must consider both the technical and financial capability of the consulting firm.
Technical verifications include considerations such as the types of services the firm is qualified
to perform, details of technical skills and qualifications, education and experience of key
personnel and specialists, professional licensure, project experience, satisfactory performance
records, workloads and the ability to comply with delivery schedules. Financial verifications
include a determination of whether the consulting firm has the necessary accounting system and
organizational policies and procedures to provide assurance of compliance with the Federal
Acquisition Regulations, 48 CFR Part 31.
A prequalification process is a best practice that is put in place to gather the data necessary to
make determinations relative to consulting firms prior to project advertisement. A
prequalification process makes it more efficient to do business with CDOT and significantly
improves the timelines of actual contract awards by:
Enabling the identification of the consultants’ areas of expertise and experience, early in
the procurement process.
Enabling the confirmation that consultants’ accounting systems and organizational
policies and procedures provide assurance of compliance with State and Federal
Acquisition Regulations (FAR), early in the process.
In the past, CDOT’s prequalification process focused on the completion of the Architect-
Engineer Prequalification Questionnaire, CDOT Form 1058 and verifications made with the
Secretary of State. Determinations with regard to the financial verification and accounting
systems were normally performed after a consultant had been selected to provide professional
consultant services but prior to the actual award of the project. CDOT’s updated Prequalification
Process will move the gathering of financial data and verifications of accounting systems to an
earlier stage in the process, similar to the Secretary of State verifications, prior to advertisement
and selection, to improve the efficiency of overall contracting process.
All firms will have an opportunity to become prequalified at any time. Once a firm is
prequalified, they will be eligible to do business with CDOT.
A Consultant who desires to provide professional services to CDOT shall first become
Prequalified with CDOT. CDOT has developed an Annual Prequalification process that will be
effective January 1, 2015 for all Prime and Subconsultants doing business with CDOT.
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Effective Date
January 1, 2015
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II. Prequalification Process
Effective January 1, 2015, CDOT requires all A/E Consulting firms who wish to submit
proposals on contracts to be prequalified and have a Master Pricing Agreement (MPA.) You
become Prequalified by the submittal of all the required information listed in Appendix A.
CDOT’s Prequalification Process includes a technical and financial component. After a firm is
prequalified, the next step is to obtain a Master Pricing Agreement (MPA). Obtaining an MPA
is a separate process from Prequalification. This process is the responsibility of CDOT’s
Contracts and Market Analysis Division. A summary of the prequalification process is as
follows:
1. Consultant completes and submits Architect-Engineering Prequalification
Questionnaire (CDOT Form 1058);
2. Consultant submits a financial package to Audit Division;
3. Audit Division performs audits/reviews of financial package to determine
accuracy, and to provide reasonable assurance that it is fairly stated and that the
costs are fair and reasonable;
4. Audit Division documents results in a report to Contracts and Marketing Analysis
Branch and notifies consultant that the audit is complete;
5. Contracts and Marketing Analysis Branch approves or denies prequalification
status, establishes an MPA, which must be renewed annually;
6. Consultant is able to submit proposals on contracts.
A. INITIAL CONSULTANT SUBMISSION
The initial step in the process is the consultants submittal of a complete prequalification
package to CDOT and ultimately receiving approval to obtain prequalification status
(Appendix A.) This process must be completed prior to any CDOT work being awarded.
CDOT will only award work to those firms who are on the Prequalification list.
The minimum amount of information that the Audit Division must have for
prequalification audit evaluations of a Consultant (Prime or Sub) is listed in Appendix A
as a checklist.
Consultants should submit their prequalification package with their most recent audited
indirect rate and complete fiscal year financial information no later than six months after
the close of their fiscal year. For example, the ABC Consulting firm’s fiscal year end is
June 30, 2014. ABC must submit its complete prequalification package to CDOT on or
before December 31, 2014 to ensure they do not lose their prequalification status for
future years.
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The package shall provide updated information for the most recent completed fiscal year
including an audited indirect cost rate report. Hourly labor rates for the final payroll
period included in the employees’ final W-2s are also needed each year.
Failure to comply with these requirements will result in the firm’s name
not appearing on the Prequalification list.
Organization Changes
The Consultant must notify CDOT and submit a revised application within 15 business
days of any change in the consultant’s organizational structure regardless of the
Consultant’s prequalification expiration. Failure to submit notification timely may result
in loss of the Consultant’s prequalification status. In addition, any billing submitted on a
company who changed names and did not submit a new application will be considered
unauthorized billing. Those changes requiring a revised application are changes in the
status of the firm including a change in:
Ownership or address,
A change in the form of the business entity under which the firm operates,
A substantial change in manpower which affects the firm’s qualifications to
perform any work type, including laboratories, facilities, etc.,
Changes in financial standing, such as filing for bankruptcy, or any other change
that affects an element CDOT considers when initially prequalifying Consultants.
B. Annual Renewal Submission by the Consultant
A prequalification renewal package shall be submitted no later than six months
subsequent the consultant’s fiscal or calendar year end, as applicable. Failure to comply
will result in the firm’s ineligibility to obtain any new contracts or task orders and CDOT
reserves the right to suspend work on current contracts and task orders.
C. Audit Division Responsibilities and Reviews
Audits/reviews are performed to assure that Consulting firms costs are in compliance
with applicable laws, rules and regulations and in accordance with the contract terms.
Those audits/reviews are conducted in accordance with Generally Accepted Government
Auditing Standards issued by the United States General Accounting Office (GAO).
Description of the major type of audits/reviews in this process are as follows:
Prequalification Audits/reviews are performed to determine if consulting
engineers (professional service firms) proposing to provide services to the
Department maintain accounting systems that adequately segregate costs, support
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billings under cost reimbursement agreements and enable the establishment of a
fair and equitable indirect cost rate for contract pricing and billing purposes.
CPA Indirect Cost Audit Workpaper Reviews are performed in order to meet
CDOT’s responsibility as cognizant agency as defined in 23 U.S.C. § 112 (b)
(2)(c) (Brooks Act) and 23 C.F.R. §172 (Code of Federal Regulations
implementing provisions of Federal Law pertaining to Federal-aid for highways.
Workpapers supporting a CPA firm’s independent audit of an architect/engineer
firm’s indirect cost rate are reviewed to determine that the work was performed in
accordance with Government Auditing Standards as promulgated by the
Comptroller of the United States and in accordance with cost principles contained
in the Federal Acquisition Regulation, 48 CFR Part 31.
Final Cost Audits of Professional Service Contracts and Related Overheads are performed to assure compliance with contract terms and applicable laws,
regulations and policies. These audits are conducted to provide reasonable
assurance that only eligible costs are reimbursed.
D. Completion of the Financial Package Audit/Review
When the Audit Division completes its review of the financial package the following
occurs:
Audit Division documents results in a report to Contracts and Market Analysis
Branch who notifies consultant that audit is complete;
Contracts and Market Analysis Branch approves or denies prequalification status,
if approved, establishes an MPA, which must be renewed annually;
Consultant is able to submit proposals on contracts.
III. Preparing the Financial Package
Information, guidance, and instruction on completion of the financial package is included in
Appendices (A, B, D, E, F, and H).
IV. Accounting System
The A/E firms should have an adequate job cost accounting system in place to account for costs
and to assist in the development of their Indirect Cost Rates.
1. A properly designed Job (Project) cost accounting system that will:
Segregate direct, indirect, and unallowable costs.
Identify and accumulate direct costs by contract.
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Accumulate costs under General Ledger control account.
Charge direct and indirect labor by contract.
Include periodic reconciliation of costs charged to contracts or cost
objectives.
Exclude unallowable costs from contracts.
2. The accounting system will also include a Labor Charging process that will:
Require ALL employees to record ALL hours worked, paid or unpaid, even
if over 40 hours per week.
Account for uncompensated overtime (OT). Many salaried employees do
not receive OT pay and do not record their hours in excess of 40 hours per
week. Even if OT is not paid, all time worked must be accounted for.
Ensure proper distribution of labor costs.
Reconcile labor account to the General Ledger at least every 30 days.
Please see Appendix B for guidance.
V. Explanation of Costs
Below is an explanation of the most common costs associated with the development of an
Indirect Cost Rate. Please reference the AASHTO Uniform Audit & Accounting Guide for
further information (http://audit.transportation.org/Documents/UAAG-3%20FINAL.pdf).
A. FIELD AND OFFICE RATES
It should be noted that CDOT is requiring a firm to compute both Field and Office rates, where
applicable. Please discuss any questions regarding a field rate with Contract and Marketing
Analysis to obtain their guidance. Please see Chapter 5.6 of the AASHTO Uniform Audit &
Accounting Guide. Attachment H also provides an example on the calculation of Home and
Field rates.
B. DIRECT LABOR COSTS
Direct labor is defined as actual labor costs incurred working directly on client projects. Direct
labor includes employee salaries and contract labor, if those costs were incurred while working
on a specific project. Direct labor also includes unbillable time worked on a client project. All
direct labor time will be recorded in ink or in an automated format on time records that describe
the specific work that was performed.
Supporting documentation for these costs include time reports and a copy of your payroll
journal.
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Explanations must be included for any variances between current and proposed payroll rates
(anticipated cost of living increases, merit increases, etc.in accordance with FAR Part 31). In
addition, a methodology for development of rates for any position yet to be filled must be
included.
The direct labor costs do not include fringe benefits (leave pay, bonuses, etc.).
Salaries of firm principals must be included in the direct salary costs for any time they are
productively engaged in work necessary to fulfill the terms of the contract, and that cost should
not be included in indirect costs. CDOT will determine if the maximum amount of a principal’s
salary, which CDOT will reimburse either directly or indirectly, is considered “reasonable”.
If principals of the consultant firm perform routine services, such as standard design and drafting
work, which could be performed by lesser-salaried personnel the wage rates billed for these
services shall not exceed those rates paid to the consultant’s salaried personnel performing the
same or similar work (unless exceptions are made for unique circumstances documented and
approved by the CDOT project manager). This is also applicable to higher paid employees
performing lower classified work.
The consultant should have adequate documentation for the executive compensation including a
compensation study. Proper documentation should include position description outlining the
work performed, which will coincide with any descriptions used in the compensation study or in
the National Compensation Matrix (NCM)
Premium Portion of Overtime
The premium portion of overtime (the amount in excess of straight time) will normally not be
allowed on CDOT projects unless prior (specific) approval by CDOT.
Uncompensated Overtime
There are generally two methods of determining direct labor rates when uncompensated overtime
occurs:
1. EFFECTIVE RATE METHOD: This occurs when a salaried employee works
more than the standard 173.33 hours per month or 2,080 hours per year. For
example, a professional engineer is paid a salary of $20,800 per year, thus the
engineer’s standard hourly rate is $10.00 per hour. If the engineer works 2,200
actual hours (1,800 direct and 400 indirect), his/her actual hourly rate is $9.45 per
hour [$20,800/2,200 hours]. Accounting records should reflect:
Direct labor: $17,018 (1,800 direct hours x $9.4545 actual hourly rate)
Indirect labor $ 3,782 (400 indirect hours x $9.4545 actual hourly rate)
Total labor cost: $20,800
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2. SALARY VARIANCE METHOD: The consultant records the standard hourly
rate in the accounting records ($10.00 per hour from the example above). A
Salary Variance is recorded in the indirect cost pool for the uncompensated time.
For example, using the same facts from the example above, the salary variance
method would produce the following:
Direct labor: $18,000 ($1,800 hours x $10.00/hour)
Indirect labor $ 4,000 (400 hours x $10.00/hour)
Salary Variance ($ 1,200) (2,200 – 2,080 hours [standard year]
(indirect Cost Pool credit) x $10.00/hour)
Total labor costs $20,800
C. INDIRECT COSTS
These are costs that are not directly associated with a project.
These costs include both general and administrative overhead and labor additives (also called
labor overhead or burden). Some examples are rent, utilities, indirect labor, sick leave, etc.
Some costs have both direct and indirect characteristics: auto, and travel. These costs may be
accounted for on a direct basis for those costs associated with projects and as an indirect cost for
those costs associated with the general operation of the business.
i. Allowable Costs
In preparing the financial package, the consultant shall utilize their previous cost experience to
compute the indirect cost rate. The totals of the allowable indirect cost items and the direct labor
costs are used to compute the indirect cost rate.
Include all indirect costs in the indirect cost rate.
Examples of these costs are:
Social Security taxes
Worker’s compensation insurance
Paid vacation and holidays
Excused time, as for jury service, sick leave, military leave
Employer contributions to:
Group health insurance
Group life insurance
Pension plan
Professional liability insurance
Property taxes
Sales taxes
Insurance, including: fire, accident, group life, liability, property.
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Rent
Administration, including: management, general supervision not directly charged or
prorated to projects, secretarial, clerical, bookkeeping and accounting, library, and
payroll additives associated with such services.
Employee pension plans and related allocations
Printing, stationary, printing supplies, postage.
Professional services by outside specialists, such as legal (except organizational and
bad debt purposes) and auditing
Travel expenses not assigned to clients
Telephone (Office and cell)
Computers (laptop or PC’s)
Personnel procurement and training
Project development (limited to salaries, travel expenses in contacting prospective
clients, preparing proposals and related work).
License fees, professional society dues, technical publications, and professional
meetings
Utilities and maintenance
Rental of equipment not directly assigned to a project
Office miscellaneous expenses
Officer/owner insurance only when included in compensation and the company is not
the beneficiary.
Research and development (directly related to the consultant’s business)
Reasonable bonuses and incentive awards
ii. Unallowable Costs
The following are examples of costs that are unallowable in the indirect cost rate for Federally
funded contracts:
Entertainment or promotional expenses
Dividends
Interest
Federal income taxes
Uncollectible charges to clients
See Appendix C for additional unallowable items.
The CDOT Contracting Officer has ultimate responsibility for determining the reasonableness
and allowability of all costs.
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iii. Indirect Cost Rate
The indirect cost rate is the total of the allowable indirect cost divided by the total amount spent
or incurred for direct labor costs during the same reporting period. The indirect cost rate shall be
expressed as a percent. This percentage shall be applied to the sum of the proposed Direct Labor
Costs (for a specific project), to obtain the proposed indirect cost amount. (See Appendix H for
an example of the calculation.)
The proposed indirect cost rate will be verified during the prequalification process.
D. OTHER DIRECT COSTS
Some examples of costs that may be considered other direct costs, including printing and
reproduction, mileage, travel, transportation, per diem, etc. If your accounting system separately
identifies these costs (number of units x unit costs), then direct charging for the costs is allowed.
These costs must not already be included in the indirect cost rate. If you include these costs in
your indirect cost rate or you do not know what your unit costs are, you should not propose
direct cost reimbursement in your proposal. Other direct costs must be consistently recorded for
all asset usage.
All other direct costs anticipated for the contract should be identified and included in any cost
proposal. Verification of the development of the unit cost will be included in the Financial
Package.
Financial relationships between consultant and any service provider should be disclosed. This
should include office space rental from related business entities.
VI. Selecting a CPA Firm and Audited Indirect Cost Rate
Exception
A. Selecting a CPA Firm: There are many factors involved in selecting a CPA to perform
an overhead audit. The CPA must follow Generally Accepted Government Auditing
Standards (GAGAS) and AICPA professional standards. The CPA must obtain
sufficient, appropriate audit evidence to support the opinion that the indirect cost rate is
in compliance with the FAR Part 31.2 Cost Principles. The following list, although not
comprehensive, provides some factors for consideration. The CPA should:
Meet all GAGAS requirements, including requirements for adequate continuing
professional education (CPE) in governmental auditing.
Have received favorable peer review reports.
Be well versed in GAGAS, the provisions of FAR Part 31 (including the FAR
Subpart 31.2 cost principles), Cost Accounting Standards, related laws and
regulations (e.g., the Internal Revenue Code, the Federal Travel Regulation, and
23 U.S.C. 112), and the guidelines and recommendations set forth in this guide.
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Have adequate experience in applying GAGAS.
Have a working knowledge of the Consultant’s industry, including common
operating practices, trends, and risk factors.
Be well versed in job-cost accounting practices and systems used by Consultant
firms.
Assign direct supervisory staff to the engagement that has prior experience
performing overhead audits in compliance with FAR Part 31.
Have experience performing FAR-compliant audits and have knowledge of
Government procurement with regard to various types of contracts and contract
payments terms affecting the development and/or application of an allowable
overhead rate.
Design and execute an audit program that meets professional standards, as well as
including the specific testing recommendations described in the AASHTO Audit
and Accounting guide.
B. Audited Indirect Rate Exception: While no waivers will be provided for a CPA audit
of the Indirect Rate, the Audit Division is authorized to grant alternative audit procedures
of Indirect Rate to firms who may be determined to be absorbing an unduly burdensome
financial impact in obtaining an Audited Indirect Cost Rate. CDOT has adopted a
threshold of $250,000 in active contracts before requiring an Audited Indirect Cost Rate.
Audit will also, at it’s discretion, determine other factors that may eliminate the
requirement for a firm to obtain an Audited Indirect Cost rate.
Listed below are some frequently asked questions they may assist you to understand this
alternative procedures:
Question: Does the $250,000 threshold apply only to prime consultants or all consultants including sub-consultants? Response: The $250,000 threshold applies to all consultants who perform work on CDOT projects regardless of who they work with (CDOT or the prime). Question: Is the $250,000 requirement based on the total annual contract amounts or cumulative contract totals that carries over from year to year? Response: If a consultant is awarded a $200,000 3-year prime contract that begins in 2014 and ends in 2017, the consultant is below the threshold. If the same consultant is awarded another 1-year sub-consultant contract in 2015 in the amount of $75,000, the consultant now has $275,000 in active contracts to perform work on CDOT’s behalf. Therefore, the consultant is now required to obtain a CPA audited indirect rate for 2015 based on the $250,000 threshold. Question: If a consultants active contracts drop below the $250,000 threshold in a subsequent year; is a CPA audited indirect rate still required or will CDOT perform the overhead audit?
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Response: Once a consultant meets the $250,000 threshold based on total active contracts, the consultant will be required to obtain an annual CPA audited indirect rate for all subsequent years in which the consultant has active contracts even if the total contract amount drops below the threshold in any subsequent year. Question: If a consultant meets the threshold does that mean they do not have to submit any documentation, other than the CDOT form 1058, to CDOT? Response: No, the only difference is the firm does not have to obtain a CPA Audited Indirect Cost Rate. The consultant will still have to determine their Indirect Cost Rate through a self-certification process and attestations of their own records. Audit will be updating Appendix A to reflect some additional forms to assist the consultant with their self-certification.
VII. Maintaining Prequalification Status
A prequalification renewal package shall be submitted no later than 90 business days prior to the
expiration of an existing certification of prequalification in order to maintain a firm’s
prequalification status.
VIII. Resources
The following is a list of resources that will help you with your Federal obligation relating to
program compliance:
A. 2012 American Association of State Highway and Transportation Officials (AASHTO)
Uniform Audit and Accounting Guide:
For Audits of A/E Consulting Firms.
Appendix A – Review Program for CPA Audits of Consulting Engineers ICR.
Appendix B – Internal Control Questionnaire.
B. FHWA Nation Highway Institute (NHI) Training
FHWA-NHI 231028: Using the AASHTO Audit Guide for the
Procurement and Administration of A/E Contracts.
FHWA-NHI 231029: Using the AASHTO Audit Guide for the
Development of A/E Consultant Indirect Cost Rates.
FHWA-NHI 231030: Using the AASHTO Audit Guide for the
Auditing and Oversight of A/E Consultant Indirect Cost Rates.
http://www.nhi.fhwa.dot.gov/default.aspx
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APPENDIX A
REQUIRED DOCUMENTS FOR
PREQUALIFICATION
These requirements apply to both Prime and Subconsultants. All boxes must be checked except
as noted below. If additional information is needed you may attach sheets that identify the
particular item number or you may make notes in the last section listed for “notes.
CONSULTANT FIRM:
REQUIRED DOCUMENT(S)
1. Complete Architect-Engineering Prequalification Questionnaire (CDOT Form 1058)
(Appendix I)
2. Have you been or are you currently barred from being awarded, any public work
contract or subcontract with any Federal, State or local agency? No Yes
(Attach a sheet with full details of the debarment.)
3. AASHTO Internal Control Questionnaire (Appendix D)
4. Supplemental Accounting System Questionnaire (Appendix E) 5. Do you have a Cognizant Letter from another State? Yes, please attach a copy. Which
State (You may omit #’s 6,7,10,11,17,and 18) No.
6. Consultant’s description of their accounting system (See Appendix B). The description
must include:
Details of the automated or manual accounting system.
The basis of accounting used.
Details of the books of original entry.
Details of the general and subsidiary ledgers.
Details of the job cost records that are maintained.
Details of the accounting system processes that are in place to help assure
compliance with 48 CFR Part 31.
Details of how the system segregates direct and indirect costs.
Details of how the system segregates allowable and unallowable costs.
Details of the timekeeping system that is in place.
Details of how individual employee’s time is recorded by project and/or cost
objective including, how allowable and unallowable time are recorded (for
example: time spent on promotion or advertising, general marketing and
lobbying).
An indication of whether or not employees are required to account for ALL time
worked.
An indication of how overtime is accounted for (is the overtime premium
charged direct to the project or to overhead).
An indication of how the consultant accounts for uncompensated overtime (The
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effective rate method, salary variance method or other method utilized).
An indication of how other direct costs are identified for billing.
An indication of what costs are accounted for as direct costs (for example:
mileage, photocopies, telephone, postage, etc.). 7. A copy of the most recent company tax return.
8. A chart of accounts. 9. A working trial balance.
10. Financial statements, including balance sheet, income statement, statement of retained
earnings and statement of cash flows. 11. A copy of the company’s financial statement audit report or compilation report, if one
was received. If an audit or compilation of the financial statements was not performed,
please include a certified statement indicating such.
12. An Audited indirect cost rate audit report prepared by an independent CPA, in
accordance with 48 CFR Part 31 cost criteria. 13. Alphabetical Employee Payroll Listing. Note: This list should only include those
employees expected to work on CDOT projects. (Appendix G)
14. A signed current wage rate certification.
15. A current payroll summary or register.
16. A signed certification of awareness and compliance with 48 CFR Part 31 (FHWA
Certification). (Appendix F) 17. A fee schedule if this method of billing is anticipated along with current invoices and
other documentation supporting the rates proposed.
18. An overhead rate compilation in compliance with 48 CFR Part 31 cost criteria.
(Required only if an audited indirect cost rate report is waived, through alternative
procedures, by CDOT.) (See Appendix H for an example of the recommended format
for the compilation.)
Additional Notes: (Please make reference to the numerical number above.)
Certification of Completeness: (Please have the person responsible for submission
complete with full details of contact information.)
I have provided all of the above required information from the records of our company. To
the best of my knowledge all information is true and accurate.
_________________________ (Title) (Signature) (Date)
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APPENDIX B
ACCOUNTING SYSTEM GUIDELINES
INTRODUCTION
The purpose of this Appendix is to outline the basic elements of an adequate accounting system.
In order to successfully meet the audit requirements, a consultant (whether a prime or
subconsultant) must have an adequate job cost accounting system. Although a specific cost
accounting system is not required, a consultant needs a system that will assure compliance with
the terms of the agreement. If the consultant’s system is deficient, pre-qualification will not be
approved.
CDOT reimburses, through the indirect cost rate, the costs attributable to establishing and
maintaining a job cost accounting system. Staff time and other costs related to an indirect cost
rate audit are also normally reimbursed through the indirect cost rate.
For specific information regarding basic cost accounting systems and applicable Federal
regulations, please see the following:
a. Code of Federal Regulations 48 CFR Part 31. This regulation contains cost principles and
procedures for the pricing of contracts/subcontracts and the determination, negotiation, or
allowance of costs.
b. For assistance in establishing an accounting system that will meet the objectives outlined
in this brochure, you should contact an independent accountant and/or bookkeeper who is
familiar with job cost accounting systems and 48 CFR Part 31.
ACCOUNTING SYSTEM
Consultants (whether a prime or subconsultant) planning to contract with CDOT must have an
accounting system that meets the following objectives:
The ability to record and report financial data in accordance with generally accepted
accounting principles.
A system of record keeping to ensure that costs billed to CDOT are:
a. Supported by adequate documentation.
b. In compliance with the terms of the contract and applicable Federal and State
regulations specified in the contract.
A system of record keeping which ideally includes the following:
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a. A General Ledger
b. Job cost ledger
c. Labor distributions
d. Time records
e. Subsidiary journals
f. Chart of accounts
g. Financial statements
The system’s ability to accumulate and segregate reasonable, allocable (incurred solely
for a project) and allowable (per terms of the contract) costs through the use of a cost
accounting system. The following are some of the attributes which would ideally be
found in such a system:
a. A chart of accounts that includes indirect and direct general ledger accounts.
Indirect costs are not specifically identified to a project, for example, rent and
utilities costs. Direct costs are specifically identified with a project, for example,
drafting hours and design hours.
b. Segregation of costs by contract, category of cost and milestones (if applicable).
c. Proper recording of direct and indirect costs. For example, recording of labor
costs should provide that non-project indirect hours are recorded on a timesheet
and in the accounting records to an administration, vacation, sick leave or other
indirect cost account as applicable. Direct project hours should be recorded on a
timesheet and in the accounting records to a direct project cost account/code.
d. Consistent accounting treatment of costs in recording and reporting. For example,
if travel expense is charged directly to a project, all travel expense incurred on
any project should be considered a direct cost. As a result, project related travel,
whether reimbursable per the contract terms or not, should not be included as an
indirect cost.
e. Ability to trace from invoices submitted to CDOT to job cost records and original
approved source documents, for example, timesheets, vendor invoices, canceled
checks.
f. Ability to reconcile job cost records to the accounting records.
Compliance with cost principles described in the Code of Federal Regulations, 48 CFR
Part 31.
Controls to ensure that written approval is obtained prior to any changes to the contract.
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Procedures to retain accounting records and source documentation as required by the
terms of the contract.
A system of internal control that provides reasonable assurance that assets are protected;
financial data, records and statements are reliable; and errors and irregularities are
promptly discovered, reported, and corrected. The elements of a system of internal
control should include, but not be limited to, the following:
a. Separation of duties for proper protection of assets. Incompatible duties are those
that place any one person in a position to both perpetrate and conceal errors or
irregularities in the normal course of business. For example, the person who
writes checks should be different from the person who reconciles bank statements
and the person who purchases goods should be different from the person who
receives goods.
b. Limiting access to assets to only authorized personnel who require these assets in
the performance of their assigned duties. For example, blank check stock should
be locked in a safe when not in use.
c. Authorization and record keeping procedures that provide effective accounting
control over assets, liabilities, revenues, and expenditures.
d. A system of practices to be followed in the performance of duties and functions.
Such a system normally includes policies and procedures, which establish the
purpose and requirements of the accounting system. For example, timekeeping
practices should ideally provide for the following:
Timesheets be prepared, signed, and dated by all employees.
Timesheets be completed in non-erasable ink or automated format.
Timesheet corrections be crossed-out and initialed by the employee and
supervisor.
Timesheets be signed by a supervisor as reviewed and retained on file as
required by the contract.
e. Personnel with skills and training commensurate with their responsibilities.
f. A system of internal review. For example, bank reconciliations and travel expense
claims should be reviewed approved and signed by a supervisor.
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APPENDIX C SUMMARY OF UNALLOWABLE COSTS
NOTE: This is a summary of unallowable indirect costs per the Federal Acquisition Regulations
(FAR). This list is not all-inclusive; please refer to the Code of Federal Regulations for
additional information.
No.
FAR
REFERENCE
UNALLOWABLE COSTS
1. 31.205-1(f) Advertising (except recruitment advertising) and Public Relations Costs
and Costs of Memberships in civic and community organizations
2. 31.205-51 Alcoholic beverages
3. 31.205-3 Bad debts
4. 31.205-33 Consultant or professional fees that are unreasonable; or fees contingent
upon getting government business; or fees associated with defense of
governmental claims.
5. 31.205-7 Contingencies
6. 31.205-8 Contributions
7. 31.205-
6(m)(2)
Personal Use of Company furnished Automobiles
8. 31.205-11 Depreciation is unallowable if excessive. The following methods are not
excessive and thus would be allowable.
Government approved CAS 409 rates
Contractor’s rate is reasonable and allowable
Used and acceptable for tax purposes
Gains or losses on disposition of assets reduce or increase
depreciation charges in the year of disposition
9. 31.202(a) Duplicative costs – if a cost is directly reimbursed it cannot be duplicated
in the indirect cost pool (vehicle expenses,
computer, etc.)
10. 31.205-14 Entertainment costs and Costs of Memberships in social, dining, or
country clubs, or other organizations having the same purpose.
11. 31.205-15 Fines and penalties
12. 31.205-49 Goodwill
13. 31.205-17 Idle facilities (may be allowable for up to one year if reasonable efforts
are made to use, lease or dispose of.
14. 31.205-19 Officer/owner insurance unless it is included in compensation; or
unapproved self-insurance costs.
15. 31.205-20 Interest costs
16. 31.205-6 Labor costs that are unreasonable; for back pay; or for stock options
valued higher than market value.
17. 31.205-22 Lobbying & Political Activities
18. 31.205-23 Losses on other contracts
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19. 31.205-27 Organization and reorganization costs
20. 31.205-30(c) Patent costs are unallowable when they are not directly related to the
Federal contract.
21. 31.205-6
(a)(6)(iii)
Salary rates to owners of closely held companies that are higher than
salaries reported on the company tax returns.
22. 31.205-41(b) Taxes – Federal income, certain excise, and excess profit taxes.
23. 31.205-42 Termination costs for contracts.
24. 31.205-46 Travel costs greater than standard airfare rates or Federal per diem rates
(i.e. chartered or company owned aircraft).
25. 31.205-3 Unreasonable costs – costs that exceed that which a prudent person
would pay in competitive business environment.
.
SOURCE Allowability of costs is dependent upon standards noted in the 48 CFR Federal
Acquisition Regulations System (FARS) Part 31 – Contract Costs Principals and
Procedures. A link is provided below to the FAR.
(http://www.ecfr.gov/cgi-
bin/retrieveECFR?gp=&SID=fa023bf9a32032341e7f9d18d9a0d418&n=48y1.0.1.
5.30&r=PART&ty=HTML)
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APPENDIX D
AASHTO INTERNAL CONTROL QUESTIONAIRRE
(http://audit.transportation.org/Documents/UAAG-3%20FINAL.pdf)
(Double click and the document will open)
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APPENDIX E
SUPPLEMENTAL ACCOUNTING SYSTEM QUESTIONNAIRE (SASQ)
Section I. General Information
Company Name:
For Year Ended:
A. Company Revenues
Business Activity During Period: As a Prime Consultant As a Sub-consultant Total
Revenues from CDOT Projects
$ $ $
Revenues Other Customers
$ $ $
Total Company Gross Revenue
$ $ $
A/E related - Percentage of Total Revenue Last Fiscal Year Applicable to all Government Contracts %
Nature of Revenue (A/E related - list percentage)
Transportation
%
Architecture
%
Geotechnical
%
Private/Commercial
%
Section II. Required Supporting Documents
i. For Executive Compensation
1. Compensation information for owners and executives, including:
(Note: If the National Compensation Matrix (NCM)is used to support executive compensation the analysis should be provided. The documentation should include the Sample NCM Compliance Schedule, except that two columns should be added for the Direct and indirect hours in item f below. See http://audit.transportation.org/pages/default.aspx
a. Total Salary
b. Bonus
c. Retirement contributions
d. Taxable fringe benefits
e. Position Titles
i. Position description for each title
f. Breakdown of Direct and Indirect hours (add columns to the NCM Compliance Schedule for these
hours.)
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g. Reconciliation of the Total compensation per the Schedule to the Total Compensation amounts included in direct labor and indirect cost accounts in the indirect cost rate computation for each position identified, including any amounts disallowed in the corresponding accounts.
2. Documentation to support the reasonableness of Executive Compensation may also include an
independent or consultant prepared compensation study.
B. For Non-Executive Compensation
Do you pay other forms of remuneration to employees other then the base wage, such as, bonuses, participation in deferred compensation, 401(k) or other pension plans or otherwise?
No
Yes If you checked “yes” please attach a schedule indicating, for each employee, the amount paid or percentage paid as applicable for bonuses, deferred compensation, pension and other. If you state “other” please indicate what it is.
C. For Related Party Rent
1. If your company rents/leases facilities from a related party (common control, see below), then prepare
and submit support for the normal cost of ownership claimed in the overhead cost rate per 48, CFR 31, section 31.205-36 of the Code of Federal Regulations.
a. Check here if not applicable (no common control):
Common Control exists when, in the relationship between a consultant and another company that is involved in the real-property renting and a principal or person with management responsibilities or significant influence in the A/E firm either—
1) Owns part of the other company,
2) Also is a principal or person with management responsibilities or significant influence in the
other company, 3) Has a family member who might exert influence or control over because of the family
relationship and who is a principal or has management responsibilities or significant influence in the other company, or
4) Has a family member who might control or influence him or her because of the family
relationship and who is a principal in or has management responsibilities or significant influence in the other company.
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Section III. Management Representation and Certification
Company Name:
For Year Ended:
I, the undersigned, attest that the Statement of Direct Labor, Fringe Benefits and General Overhead (Overhead Schedule) and all related notes and supporting schedules were prepared in compliance with 48CFR Part 31 of the Federal Acquisition Regulation (48 CFR 31) and guidance provided in the current edition of the AASHTO Uniform Audit and Accounting Guide. We have disclosed all known, material transactions or events affecting the company’s ownership, organization, and indirect cost rates. By affixing my signature below, I attest that the financial information and other assertions submitted on the overhead schedule, the AASHTO ICQ, and this SASQ are true, accurate, and complete.
Company Name:
For year Ended:
Typed or Printed Officer:
Title:
Date Completed:
Official Signature:
Telephone Number:
Email Address:
Note: The representations made on this SASQ are the responsibility of the company’s management. Accordingly,
SASQs prepared and/or certified by external CPA firms are not acceptable.
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Section III. Management Representation and Certification
Company Name:
For Year Ended:
I, the undersigned, attest that the Statement of Direct Labor, Fringe Benefits and General Overhead (Overhead Schedule) and all related notes and supporting schedules were prepared in compliance with 48CFR Part 31 of the Federal Acquisition Regulation (48 CFR 31) and guidance provided in the current edition of the AASHTO Uniform Audit and Accounting Guide. We have disclosed all known, material transactions or events affecting the company’s ownership, organization, and indirect cost rates. By affixing my signature below, I attest that the financial information and other assertions submitted on the overhead schedule, the AASHTO ICQ, and this SASQ are true, accurate, and complete.
Company Name:
For year Ended:
Typed or Printed Officer:
Title:
Date Completed:
Official Signature:
Telephone Number:
Email Address:
Note: The representations made on this SASQ are the responsibility of the company’s management. Accordingly,
SASQs prepared and/or certified by external CPA firms are not acceptable.
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APPENDIX F CERTIFICATION OF OVERHEAD RATE
This certification is to provide assurance that the overhead costs rate was calculated in accordance with the applicable cost principles contained in the Federal Acquisition Regulations (FAR) of Title 48, Code of Federal Regulations (CFR) Part 31.
This form shall be completed and submitted by the prime consultant and each subconsultant(s) where an overhead rate was proposed. Please note that the Certifying Official is defined as the firm’s Executive (President/Vice President or equivalent) or Chief Financial Officer.
CONSULTANT INFORMATION
Role: Prime Sub-Consultant Legal Business Name:
Federal ID Number:
Company Address:
City:
State:
Zip Code:
Email Address:
Telephone Number: ( )
DECLARATION OF CERTIFICATION
Overhead Cost Rate:
Date of Overhead Determination: (mm/dd/yyyy)
Fiscal Period Covered: (mm/dd/yyyy to mm/dd/yyyy)
I, the undersigned, certify that I have reviewed the overhead rate calculation for the fiscal period as specified above and to the best of my knowledge and belief:
1) All costs included to establish the above overhead cost rate are allowable in accordance with the cost
principles of the Federal Acquisition Regulation (FAR) of Title 48, Code of Federal Regulation (CRF), part 31
2) This overhead cost rate does not include any costs which are expressly unallowable under the cost
principles of the FAR of 48 CFR 31.
3) All known material transactions or events that have occurred affecting the firm’s ownership Organization
and overhead cost rates have been disclosed.
CERTIFYING OFFICIAL
EXECUTIVE TITLE: President Vice President/Equivalent Chief Financial Officer Other Executive Title:
Name (Print):
Signature:
Date:
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APPENDIX G
Alphabetical Employee Payroll Listing
Employee Number
Full Name
Employee Classification
Current Annual
Salary or Hourly Rate
Total Annual Hours
Expected to Work
Hired Date
Raise Date
Bonuses/Deferred Comp/401k/ Other
paid (If other please identify.
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APPENDIX H
Sample Indirect Cost Rate Schedule (with Home Office and Field Rates)
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APPENDIX I Architect-Engineering Prequalification Questionnaire
(Fillable form http://intranet/search?SearchableText=1058&gsasearch=on)
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