Exhibit10-A.pdf

EXHIBIT 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 Independent Office of Audits and Investigations conformance.review@dot.ca.gov

Date:

Federal Project Number: _______ _

Attention: Audit Manager, External Contracts-Local Agencies

The following applicable documents are attached for proposed A&E Consultant Contract No. _______ at a proposed Contract or Amended amount of$ ______ ~ with ______________ _

(Prime Consultant's full legal name)

The Project Description is (Identify if an Amendment or a New Contract): ____________ _

Participation Amounts for Prime and all Sub-consultants on this contract are:

Consultant's Name Participation

Amount Category 1, 2, 3, 4, 5 or N/A (see below)

Caltrans ICR Acceptance ID# (if available)

Note: Add pages if necessary. NI A applies to Consultants with participation amount less than $150,000

I verify that we have received from the prime & sub-consultants on this contract and are forwarding to A&I, the financial documents that meet A&I's minimum requirements for contracts~ $150,000* (as listed below) as well as the financial documents required under each Consultant's Category Requirements as specified in the Exhibit 10-A Checklist:

Minimum Requirements

1) A&E Consultant Financial Document Review Request Letter (Exhibit 10-A) -

Completed for each contract, by Local Agency

2) Cost Proposals (Examples at Exhibit 10-Hl through 10-H4)-Completed by Consultants

3) Consultant Annual Certification of Indirect Costs and Financial Management System (Exhibit 10-K) -

Completed by each Consultant (Except for firms requesting the Safe Harbor Rate)

4) Points of contact for Local Agency and Prime Consultant

Name ______________ _ Signature _________________ _

Title _____________ _

Name of Local Agency and Department _________________________ _ Address __________________________________ _

*Consultants with multi-year Contracts that begin at $150,000 or more, with Indirect Cost Rates (ICR) that change every year are required to follow the same minimum and category requirements for each fiscal year ICR proposed.

April 2018 mailto:conformance.review@dot.ca.gov

Loc11I Aiisl ~t1111ce Procedures M11 nu11l E~hibit to-A Chccklbt

CAL TRANS A&I FINANCIAL DOCUMENT REVIEW REQUIREMENTS

FOR ARCHITECTURAL AND ENGINEERING (A&E) CONSULTANTS

ON LOCAL GOVERNMENT AGENCY CONTRACTS

All Prime & Sub-consultants must submit the following minimum requirements for contracts:::: $150,000:

1) A&E Consultant Financial Document Review Request Letter (Exhibit I 0-A) - Completed by Local Agency for each contract ( /)

2) Cost Proposals (Examples at Exhibit JO-HI through I0-H4) - Completed by Consultants

3) Consultant Annual Certification of Indirect Costs and Financial Management System (Exhibit l0-K) - Completed by each Consultant (except for firms requesting Safe Harbor Rate)

4) Local Agency and Prime Consultant's Points of Contact

If not Categories 1-3

CATEGORY 1: CATEGORY 2: CATEGORY 3: CATEGORY 4: CATEGORYS:

Firms with Firms with Firms Requesting Contracts~ Contracts ~ SIM Cognizant Caltrans Safe Barbor Rate $1S0K to< SIM and participating

Type of Financial Documents and Information Approval Letter Acceptance ID (SOR) and participating amounts ~ $1SOK for ICR FYE proposed * forlCRFYE Number for ICR amounts~ to proposed FYE proposed ** $!SOK

For all Prime and Sub-consultants Cognizant Approval Letter for the FYE proposed (issued by cognizant state, which is based on location of Accounting Records as stated in AASHTO ✓

JCQ)

Caltrans' !CR Acceptance ID #s for !CR FYE proposed •• ✓

FAR Compliant Indirect Cost Rate (!CR) Schedule including FAR References and Disclosure Notes (2) ;tPrime Co11sultant must have a CPA Audited !CR Report if contract is ~ ✓ ✓

$ , regardless of Prime Consultant's participation amount.(2) -+- Prior Year !CR Schedule ✓

AASHTO Internal Control Questionnaire (ICQ) Appendix B (3) ✓ ✓

Post Closing Trial Balance (4) ✓

Vacation/Sick Policy ✓

Bonus Policy ✓

Executive Compensation Analysis (ECA) (4) ✓

Prevailing Wage (PW) Policy for PW contracts (5) ✓ ✓ ✓ *** ✓ ✓

When applicable, additional documents may be requested:

Supplemental reconciliation schedule (to tie the proposed !CR Schedule to Trial Balance) (4)

Chart of Accounts

Income Statement (4)

Labor Summary Report (6)

Related Party Rent Analysis ( 4)

Vehicle, Equipment, and Other Direct Costs Schedules (4)

Safe Harbor Rate Documents:

Consultant Certification of Eligibility of Contract Costs and Financial Management System (Attachment IR) ✓

Additional Documents Required 2 2 2 3 8

April 20 18

Lol.:al Anlst1m1:e Pr0tedure1 MKnuKI Exhibit 10-A Chcddist

* /CR FYE = Indirect Cost Rate Fiscal Year End. All items on this checklist may not be all inclusive. A&/ reserves the right to request additional documentats as deemed necessary.

**Ca/trans/CR Acceptance ID# is an identification number issued by Ca/trans 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 /CR.

* * * 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 www.dot.ca.gov/audits .

(I) Local Agencies are required to complete Exhibit JO-A and include all applicable required documents upon submission.

(2) FAR Compliant /CR schedule includes FAR References, and Disclosure Notes. If the Disclosure Notes are not provided, A&/ will provide a first year waiver of this requirement; however, the notes will be required on future fiscal year /CR schedules. See AASHTO Guide Chapter 5, 8, and 11 for references. The fiscal year-end indirect cost rate (/CR) to be applied to the Agreement is based on the submission package received by A&/. For financial document packages received from January I, 2018 to June 30, 2018, the 2016 FYE /CR must be submitted or the FYE 2017 /CR if available. For financial document packages received from July I, 2018 to December 31, 2018, the 2017 /CR must be submitted.

(3) Go to AASHTO website@audit.transportation.org, for Appendix B-Internal Control Questionnaire

(4) Accounts and balances must match costs proposed on the FAR Compliant /CR schedule, as per 48 CFR Part 31.

(5) Prevailing Wage (PW) contract requires written PW Policy. It must be on the company's letterhead, signed, and dated by company's official to show accounting methods used on delta base and delta fringe - refer to A&l's PW Interpretive Guidance on www.dot.ca.gov/audits ~

(6) Document/Report must summarize total labor costs that agree to total direct labor and total indirect labor amounts included in the fiscal year /CR schedule proposed on the contract. Uncompensated overtime must be presented for salaried/exempt employees that are not compensated for hours worked in excess of 8 hours a day/40 hours per week/2080 hours per year. Refer to Uncompensated Overtime Interpretive Guidance on www.dot.ca.gov/audits .

April 2018 http://www.dot.ca.gov/audits http://www.dot.ca.gov/audits mailto:website@audit.transportation.org http://www.dot.ca.gov/audits