Audit form Template
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Indirect Cost Rate review process Paycheck Protection Program (PPP) Indirect Cost Rate review process Paycheck Protection Program (PPP) If your firm received a PPP loan and has already applied for and received forgiveness or is planning to apply for forgiveness, please review our guidance document on this topic (PDF 425KB) at our Indirect Cost Rate Guidance Documents link on the main page. We have also prepared frequently asked questions (PDF 111.92KB) that provides some additional information on this topic. if you have any additional questions bout the PPP loan forgiveness and how this may affect your firm’s indirect cost rate, please contact Schatzie Harvey at 360-705-7006 or schatzie.harvey@wsdot.wa.gov Update If your firm received a PPP loan and has already applied for and received forgiveness or is planning to apply for forgiveness, please review our guidance document on this topic (PDF 425KB) at our Indirect Cost Rate Guidance Documents link on the main page. We have also prepared frequently asked questions (PDF 111.92KB) that provides some additional information on this topic. if you have any additional questions bout the PPP loan forgiveness and how this may affect your firm’s indirect cost rate, please contact Schatzie Harvey at 360-705-7006 or schatzie.harvey@wsdot.wa.gov Update In collaboration with other State Department of Transportation (DOT) Audit Organizations, WSDOT Internal Audit uses the Federal Highway Administration (FHWA) Audit Exchange to notify other State DOTs of the Indirect Cost Rates accepted by our office. The Audit Exchange is a secure SharePoint site, with access controlled and managed by FHWA, and per 23 CFR 172.11(d) the Audit Exchange serves as a platform to share information. Please contact Schatzie Harvey at 360-705-7006 or schatzie.harvey@wsdot.wa.gov if you have any questions. In collaboration with other State Department of Transportation (DOT) Audit Organizations, WSDOT Internal Audit uses the Federal Highway Administration (FHWA) Audit Exchange to notify other State DOTs of the Indirect Cost Rates accepted by our office. The Audit Exchange is a secure SharePoint site, with access controlled and managed by FHWA, and per 23 CFR 172.11(d) the Audit Exchange serves as a platform to share information. Please contact Schatzie Harvey at 360-705-7006 or schatzie.harvey@wsdot.wa.gov if you have any questions. If you have any questions about the indirect cost rate review process that this page doesn’t answer please let us know by sending an email to schatzie.harvey@wsdot.wa.gov If you have any questions about the indirect cost rate review process that this page doesn’t answer please let us know by sending an email to schatzie.harvey@wsdot.wa.gov Please Note: Please Note: The Consultant Information Sheet for Fiscal Year 2020 submissions will include questions about the Paycheck Protection Program (PPP). Did your firm apply for a PPP Loan? If so, did your firm apply for loan forgiveness? We are still evaluating the best approach to handle the credit required per 48 CFR 31.201-5 if the loan is forgiven. But we wanted to let you know we are adding questions to the Consultant Information Sheet about PPP. Frequently asked questions (FAQ) The Consultant Information Sheet for Fiscal Year 2020 submissions will include questions about the Paycheck Protection Program (PPP). Did your firm apply for a PPP Loan? If so, did your firm apply for loan forgiveness? We are still evaluating the best approach to handle the credit required per 48 CFR 31.201-5 if the loan is forgiven. But we wanted to let you know we are adding questions to the Consultant Information Sheet about PPP. Frequently asked questions (FAQ) If you have any questions about the indirect cost rate review process that this page doesn’t answer please let us know by sending an email to the Agreement Compliance Audit Manager. Who reviews Indirect Cost Rates for Local Agency Agreements? If you have any questions about the indirect cost rate review process that this page doesn’t answer please let us know by sending an email to the Agreement Compliance Audit Manager. Who reviews Indirect Cost Rates for Local Agency Agreements? Please contact the WSDOT Consultant Rates for local agency agreement (city/county) rate approvals ( Effective May 14, 2014, until further notice) . What is the 180-Day Requirement? Please contact the WSDOT Consultant Rates for local agency agreement (city/county) rate approvals ( Effective May 14, 2014, until further notice) . What is the 180-Day Requirement? In accordance with 23 CFR 172.11 (b) (1) an annual update of your Indirect Cost Rate (ICR) is required. The standard WSDOT agreement language incorporates this requirement. Consultants should pay special attention to the language included in the standard WSDOT Agreement Section V – Payment Provisions. WSDOT has adopted the process that requires firms to submit their ICR information within 180 days of the fiscal year end (FYE) closing date. If for example you have a FYE of December 31, you should submit your ICR for review prior to June 30 of the following year (this applies to sub-consultants as well as primes). What is the difference between an Indirect Cost Rate review (ICR – formerly called “Overhead”) and an Indirect Cost Rate audit? ICR review In accordance with 23 CFR 172.11 (b) (1) an annual update of your Indirect Cost Rate (ICR) is required. The standard WSDOT agreement language incorporates this requirement. Consultants should pay special attention to the language included in the standard WSDOT Agreement Section V – Payment Provisions. WSDOT has adopted the process that requires firms to submit their ICR information within 180 days of the fiscal year end (FYE) closing date. If for example you have a FYE of December 31, you should submit your ICR for review prior to June 30 of the following year (this applies to sub-consultants as well as primes). What is the difference between an Indirect Cost Rate review (ICR – formerly called “Overhead”) and an Indirect Cost Rate audit? ICR review ICR reviews are an independent and objective service that we provide to assist WSDOT Management in the negotiation process. This is not an audit. Our risk assessment process determines the depth of each review. The ICR review is an interactive process, and we rely on data and information provided by the consultant to determine if the costs are reasonable and allowable. We may ask the firm to send documentation to us, and when possible, we will conduct the reviews at the consultant’s office. ICR audit ICR reviews are an independent and objective service that we provide to assist WSDOT Management in the negotiation process. This is not an audit. Our risk assessment process determines the depth of each review. The ICR review is an interactive process, and we rely on data and information provided by the consultant to determine if the costs are reasonable and allowable. We may ask the firm to send documentation to us, and when possible, we will conduct the reviews at the consultant’s office. ICR audit
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