INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

AASHTO Uniform Audit amp Accounting Guide (2012 Edition) Appendix B-1

Internal Control Questionnaire

Appendix

B

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

AASHTO Uniform Audit amp Accounting Guide (2012 Edition) Appendix B-1

Internal Control Questionnaire

Appendix

B

AASHTO Uniform Audit amp Accounting Guide (2012 Edition) Appendix B-1

Internal Control Questionnaire

Appendix

B

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-2

Internal Control Questionnaire (ICQ) for Consulting Engineers

Name of Engineering Consultant - ( the Company) TIN (Taxpayer Identification Number) Headquarters Address Company WebsiteFiscal Year EndThis ICQ was prepared for (DOTagency name)Time Period CoveredLocation of Accounting Records

- Please include the following items as attachments to this ICQ

FAR Part 31 Overhead Audit Report for most recent fiscal year including audited Statement of Direct Labor Fringe Benefits and General Overhead (hereinafter Indirect Cost Rate Schedule) and related reconciliation to the financial statements

Cognizant audit report or cognizant letter of concurrence from the cognizant Government agency Check here if not applicable

Post-closing trial balance and financial statements (balance sheet income statement and statement of cash flows) for the most recent fiscal year (Note If the indirect cost rate schedule does not directly tie to the trial balance then please provide a supplemental reconciliation schedule)

Current chart of accounts that ties to financial statements and indirect cost rate schedule Independent Auditorrsquos Report on financial statements and accompanying management letter

Check here if not applicable Sample timesheet The Companyrsquos policies for vacation and sick leave The Companyrsquos bonus policy Other written policies as requested throughout this ICQ

Note Throughout this ICQ all references to AASHTO Guide pertain to the 2012 Edition of the AASHTO Uniform Audit amp Accounting Guide

- Please identify the Companyrsquos primary contact for accounting questions

Name Title

Phone Number

E-mail Address

Mailing address (if different than headquarters address listed above)

A Background Information

A1 Year Established When was the Company formed

A2 Business Form What form of business entity is the Company Sole Proprietorship Partnership C Corporation S Corporation

Other

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-2

Internal Control Questionnaire (ICQ) for Consulting Engineers

Name of Engineering Consultant - ( the Company) TIN (Taxpayer Identification Number) Headquarters Address Company WebsiteFiscal Year EndThis ICQ was prepared for (DOTagency name)Time Period CoveredLocation of Accounting Records

- Please include the following items as attachments to this ICQ

FAR Part 31 Overhead Audit Report for most recent fiscal year including audited Statement of Direct Labor Fringe Benefits and General Overhead (hereinafter Indirect Cost Rate Schedule) and related reconciliation to the financial statements

Cognizant audit report or cognizant letter of concurrence from the cognizant Government agency Check here if not applicable

Post-closing trial balance and financial statements (balance sheet income statement and statement of cash flows) for the most recent fiscal year (Note If the indirect cost rate schedule does not directly tie to the trial balance then please provide a supplemental reconciliation schedule)

Current chart of accounts that ties to financial statements and indirect cost rate schedule Independent Auditorrsquos Report on financial statements and accompanying management letter

Check here if not applicable Sample timesheet The Companyrsquos policies for vacation and sick leave The Companyrsquos bonus policy Other written policies as requested throughout this ICQ

Note Throughout this ICQ all references to AASHTO Guide pertain to the 2012 Edition of the AASHTO Uniform Audit amp Accounting Guide

- Please identify the Companyrsquos primary contact for accounting questions

Name Title

Phone Number

E-mail Address

Mailing address (if different than headquarters address listed above)

A Background Information

A1 Year Established When was the Company formed

A2 Business Form What form of business entity is the Company Sole Proprietorship Partnership C Corporation S Corporation

Other

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-3

A3 ParentSubsidiary Is the Company a subsidiary of any other company

Yes If yes please explain

No

A4 Common Ownership Does the Company own or control any other company or legal entity (eg trust or foundation) through common ownership (See AASHTO Guide Section 823B for details)

Yes If yes please explain

No

A5 Ownership Please list the stockholders partners or other owners with greater than five percent ownership of the Company and their respective percentages of ownership

Table 1 Company Ownership

Name Title Ownership Percentage

A6 Services Provided What types of services does the Company provide (eg consultantndashArchitectural and Engineering Design)

a

b

c

d

A7 Locations How many offices does the Company operate and where are these offices located

a Number

b Locations

ICQ Section B Account General Background

Accounting General Background - Ask yourself these questions when completing this section of

the ICQ

If your firm does not have written accounting policies when do you anticipate accounting polcies

to be developed

Note If your firm does not have written policies an explanation must be provided to

demonstrate your firmrsquos ability to track costs between direct and indirect labor and how your

firm identifies and remove unallowable cost to demonstrate compliance with the FAR

Does your firm have staff who have a fundamental knowledge of the Federal Acquisition

Regulations (FAR)

Does staff recognize the flow of transactions and the ability of employees to affect recording

transactions and the subsequent impact to direct and indirect costs

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-4

A8 Number of Employees How many employees (including managers and principals) does the Company currently employ

a Full time b Part time

- Has this number changed in the past one-year period

No Yes If yes please explain

A9 Revenue Sources

1 For most recent fiscal year what percentage of the Companyrsquos revenue was generated from each of the following

a State government c Local government

b Federal government d Commercialprivate

2 Please specify all revenues earned as either a prime consultant or subconsultant

a Revenues from Government Projects $

b Revenues Other Customers $

Total Company Gross Revenue $

A10 Contract Mix What percentage of the Companyrsquos revenue was generated from each of the following contract types

a Lump sum c Cost plus (time and materials)

b Cost plus fixed fee d Other Please explain ―Other

B Accounting General Background

B1 Fiscal Period Has the Company used the same fiscal reporting period for the past two years Yes No

B2 Accounting MethodBasis What basis of accounting does the Company use to prepare general purpose financial statements

Cash Accrual Hybrid Please explain Hybrid

- Was the same basis of accounting also used to prepare the firmrsquos indirect cost rate schedule

Yes No Please explain

B3 Accounting Policies Does the Company have written accounting policies that address the following topics

(If yes please provide a copy) Yes No

a Accounting system b Billing c Cost estimatingallowability d Recording time workedtimesheet preparation e Fringe benefitsleave time f Recording overtime g Compliance with FAR Part 31(dagger) and applicable CAS h Recording direct and indirect costs i Overheadindirect cost rate development j Billing rate development

(dagger) FAR Part 31 is codified at 48 CFR Part 31 which is available at httpswwwacquisitiongovfarhtmlFARTOCP31html

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-4

A8 Number of Employees How many employees (including managers and principals) does the Company currently employ

a Full time b Part time

- Has this number changed in the past one-year period

No Yes If yes please explain

A9 Revenue Sources

1 For most recent fiscal year what percentage of the Companyrsquos revenue was generated from each of the following

a State government c Local government

b Federal government d Commercialprivate

2 Please specify all revenues earned as either a prime consultant or subconsultant

a Revenues from Government Projects $

b Revenues Other Customers $

Total Company Gross Revenue $

A10 Contract Mix What percentage of the Companyrsquos revenue was generated from each of the following contract types

a Lump sum c Cost plus (time and materials)

b Cost plus fixed fee d Other Please explain ―Other

B Accounting General Background

B1 Fiscal Period Has the Company used the same fiscal reporting period for the past two years Yes No

B2 Accounting MethodBasis What basis of accounting does the Company use to prepare general purpose financial statements

Cash Accrual Hybrid Please explain Hybrid

- Was the same basis of accounting also used to prepare the firmrsquos indirect cost rate schedule

Yes No Please explain

B3 Accounting Policies Does the Company have written accounting policies that address the following topics

(If yes please provide a copy) Yes No

a Accounting system b Billing c Cost estimatingallowability d Recording time workedtimesheet preparation e Fringe benefitsleave time f Recording overtime g Compliance with FAR Part 31(dagger) and applicable CAS h Recording direct and indirect costs i Overheadindirect cost rate development j Billing rate development

(dagger) FAR Part 31 is codified at 48 CFR Part 31 which is available at httpswwwacquisitiongovfarhtmlFARTOCP31html

ICQ Section B Account General Background

Accounting General Background - Ask yourself these questions when completing this section of

the ICQ

If your firm does not have written accounting policies when do you anticipate accounting polcies

to be developed

Note If your firm does not have written policies an explanation must be provided to

demonstrate your firmrsquos ability to track costs between direct and indirect labor and how your

firm identifies and remove unallowable cost to demonstrate compliance with the FAR

Does your firm have staff who have a fundamental knowledge of the Federal Acquisition

Regulations (FAR)

Does staff recognize the flow of transactions and the ability of employees to affect recording

transactions and the subsequent impact to direct and indirect costs

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-5

B4 Preparing the Indirect Cost Schedule How frequently does the Company prepare an indirect cost rate schedule to determine costs eligible for reimbursement per FAR Part 31

Annually Other (please specify)

- Was the most recent schedule prepared by the Company or by another entity instead (eg CPA firm)

Prepared by Internal staff External party (specify)

- Period covered by most recent indirect cost schedule

One-year period ended December 31 20

Other (please specify)

B5 Fraud Abuse and Contract Violations Is the Companyrsquos management aware of any material instances of fraud illegal acts abuse or violations of contracts provisions or grant agreements

No Yes If yes please explain

B6 Knowledge of FAR Part 31 Are appropriate personnel within the Company familiar with FAR Part 31

Yes No If no please explain

B7 AuditsExaminations Within the past three years has a CPA or governmental agency performed an independent audit review attestation or compilation of the Companyrsquos financial data or any phase of the Companyrsquos operations

No Yes If yes please complete the following (if applicable) a Financial Statements Audit Review Compilation Other (please specify)

Name of CPA or Agency

Contact

Period Covered

b Overhead Rate Audit Review Compilation Other (please specify)

- Was the overhead rate calculated in accordance with FAR Part 31 Yes No

Name of CPA or Agency

Contact

Period Covered

c Project Audits Audit Review Compilation Other (please specify)

Name of CPA or Agency

Contact

Period Covered

The following will assist with determining the type of accounting service your firm has

received

AUDIT

An audit provides the highest level of assurance that the financial statements fairly represent the

entitys financial position and results of operation in accordance with generally accepted

accounting principles MoDOT is required to review a firmrsquos audit for compliance with the

Federal Acquisition Regulations (FAR)

The Independent Audit Letter will begin with ldquoWe have auditedrdquo

REVIEW

A review provides limited assurance that no material changes need to be made to the financial

statements With respect to reliability and assurance a review falls between a compilation which

provides no assurance and the more extensive assurance of an audit MoDOT will need to

review the financial statements including the firmrsquos tax return to ensure compliance with the

FAR

The Accountantrsquos Review Report will begin with ldquoWe have reviewedrdquo

COMPILATION

Compilation CPA prepares financial statements from information provided by management A

compilation is useful when limited in-house capabilities for preparing financial statements exist

During a compilation the data is simply arranged into conventional financial statement form No

probing is conducted beneath the surface unless the CPA becomes aware that the data provided

is in error or is incomplete MoDOT will need to review the financial statements including the

firmrsquos tax return to ensure compliance with the FAR

A compilation is sufficient for many private companies However if a business needs to provide

some degree of assurance that its financial statements are reliable it may be necessary to engage

a CPA to perform a review or an audit

The Accountantrsquos Compilation Report will begin with ldquoWe have compiledrdquo

ICQ Section C Accounting System(s)

Direct Costs - Ask yourself these questions when completing this section of the ICQ

How does my firm determine if a cost is directly related to a project

How does my accounting system track cost directly related to a project

Do members of my staff or CPA have a fundamental understanding of the Federal Acquisition

Regulations (FAR)

Does my staff consistently determine if a cost is directly related to a project before that costs is

recorded into our accounting system

How does my accounting system recognize a project related costs

Does my accounting system have codes that identify project related costs

How is my staff trained to determine if a cost is related to a project and what the process is to

record that costs into our accounting system

How is my staff trained to determine if a cost is an allowable expense when it is related to a

project

Indirect Costs

How does my firm determine if a cost is not related to a project

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-6

C Accounting System(s)

C1 Accounting Software What type of accounting software does the Company use

Internally-developed system Commercial system Name of vendor

Hybrid system Please explain

- Please describe any significant manual procedures used outside of the automated accounting system to record transactions

C2 Job Costing Does the Company have a job-cost accounting system Yes No

If no please explain what type of system is used to determine project costs

C3 Integration Does the accounting general ledger interface with the job-cost ledger

Yes No NA (no job-cost ledger used)

a Are billings prepared from or reconciled to reports generated from the Companyrsquos job-cost system

Yes No Please explain

b Describe any manual procedures that occur outside of the automated accounting system to prepare billing packages

C4 Accounting Records Which of the following types of records does the Company maintain to support financial transactions

Yes No

a General ledger b Cash disbursements journal c Cash receipts journal d JobProject-cost ledger e Labor distribution reports f Employee expense reports g Payroll registers

C5 Direct and Indirect Expenses Does the general ledger contain separate direct and indirect accounts for the following

a Labor costs Yes No b Non-labor expenses Yes No

If ―no please explain

C6 Exclusion of Unallowable Costs Does the Company have a system in place to identify and remove from the indirect cost pools all unallowable costs in accordance with per FAR Part 31 and applicable Cost Accounting Standards (See AASHTO Guide Sections 22 44 52 55 and 63)

No Please explain

Yes If yes please answer a through c below

a Please provide details about the system

b How are appropriate personnel trained to distinguish between allowable and unallowable costs

c When does the primary review for allowability occurmdashat time the transaction is recorded or later

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-6

C Accounting System(s)

C1 Accounting Software What type of accounting software does the Company use

Internally-developed system Commercial system Name of vendor

Hybrid system Please explain

- Please describe any significant manual procedures used outside of the automated accounting system to record transactions

C2 Job Costing Does the Company have a job-cost accounting system Yes No

If no please explain what type of system is used to determine project costs

C3 Integration Does the accounting general ledger interface with the job-cost ledger

Yes No NA (no job-cost ledger used)

a Are billings prepared from or reconciled to reports generated from the Companyrsquos job-cost system

Yes No Please explain

b Describe any manual procedures that occur outside of the automated accounting system to prepare billing packages

C4 Accounting Records Which of the following types of records does the Company maintain to support financial transactions

Yes No

a General ledger b Cash disbursements journal c Cash receipts journal d JobProject-cost ledger e Labor distribution reports f Employee expense reports g Payroll registers

C5 Direct and Indirect Expenses Does the general ledger contain separate direct and indirect accounts for the following

a Labor costs Yes No b Non-labor expenses Yes No

If ―no please explain

C6 Exclusion of Unallowable Costs Does the Company have a system in place to identify and remove from the indirect cost pools all unallowable costs in accordance with per FAR Part 31 and applicable Cost Accounting Standards (See AASHTO Guide Sections 22 44 52 55 and 63)

No Please explain

Yes If yes please answer a through c below

a Please provide details about the system

b How are appropriate personnel trained to distinguish between allowable and unallowable costs

c When does the primary review for allowability occurmdashat time the transaction is recorded or later

ICQ Section C Accounting System(s)

Direct Costs - Ask yourself these questions when completing this section of the ICQ

How does my firm determine if a cost is directly related to a project

How does my accounting system track cost directly related to a project

Do members of my staff or CPA have a fundamental understanding of the Federal Acquisition

Regulations (FAR)

Does my staff consistently determine if a cost is directly related to a project before that costs is

recorded into our accounting system

How does my accounting system recognize a project related costs

Does my accounting system have codes that identify project related costs

How is my staff trained to determine if a cost is related to a project and what the process is to

record that costs into our accounting system

How is my staff trained to determine if a cost is an allowable expense when it is related to a

project

Indirect Costs

How does my firm determine if a cost is not related to a project

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-7

C7 DivisionsCost Centers Does the Company have more than one divisioncost center

No Yes

- If yes are separate ledgers maintained for each Yes No Comment

C8 Reconciliations

a Does the Company reconcile the financial accounting system to the job-cost system

NA (no job-cost ledger used)

No Please explain Check here if systems are integrated

Yes If yes how often (Check all that apply) Monthly Quarterly Semi-annually Annually

Comment

b How frequently are bank statements reconciled Who performs this process

C9 Budgeting Does the Company use a budgeting system for project planning and oversight

Yes No

Comment

- If yes does the Company prepare variance reports to compare budgeted amounts to actual amounts on projects and are the reports distributed to appropriate management personnel

Yes No If no please explain

C10 Cost Allocation Does the Company use cost allocation methods consistently for all contracts including commercial contracts as well as for State and Federal government contracts (See AASHTO Guide Sections 53 and 105)

Yes No If no please explain

C11 Allocation Base(s) When computing indirect cost rates the Company usesmdash

a single base for cost allocation Description of base

multiple bases for cost allocation Description of bases

(See AASHTO Guide Section 47 for a discussion of common allocation bases for indirect costs)

C12 Field Offices Does the Company have field offices (See AASHTO Guide Section 56)

No

Yes If yes

a Are separate indirect cost rates used for the home office and field offices Yes No

Please explain

b If home office and field office indirect cost rates are computed are they presented consistently to all State DOTs

Yes No If no please explain

Please check here if not applicable

ICQ Section D ndash Information Technology (IT) Systems

IT Policies - Ask yourself these questions when completing this section of the ICQ

Our firm does not have written IT policies

How does my staff consistently follow our firmrsquos policy and processes

o Provide a thorough explanation of how your firm manages itrsquos IT processes

o Provide a thorough explanation of how your firm safeguards the electronic files

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-8

C13 Project-Specific Indirect Cost Rate(s) Does the Company have any special project-specific indirect cost rates negotiated with a State DOT

No Yes If yes please explain and list the States that use these rates

D Information Technology (IT) Systems

D1 IT Policies Does the firm have written IT system policies concerning the following topics (If yes please provide a copy)

a HardwareSoftware Yes No Purchasing Inventory Maintenance Access Use of In-house and off-site Addition and removalretirementdisposition of

b Business Continuation Plan c Security Protocol d Activation and deactivation of employees upon hiring or termination

D2 IT Risk Assessment Has the Companyrsquos management conducted an IT system risk assessment within the past

three years

Yes No

D3 IT Security Review Are system security and application access logs enabled and reviewed periodically

Yes No

Comment D4 IT Electronic Data Safeguards If documents are retained in electronic format are they stored in a format that

cannot easily be modified removed or replaced and does a mechanismaudit trail exist to track all such events

Yes No

Comment

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-8

C13 Project-Specific Indirect Cost Rate(s) Does the Company have any special project-specific indirect cost rates negotiated with a State DOT

No Yes If yes please explain and list the States that use these rates

D Information Technology (IT) Systems

D1 IT Policies Does the firm have written IT system policies concerning the following topics (If yes please provide a copy)

a HardwareSoftware Yes No Purchasing Inventory Maintenance Access Use of In-house and off-site Addition and removalretirementdisposition of

b Business Continuation Plan c Security Protocol d Activation and deactivation of employees upon hiring or termination

D2 IT Risk Assessment Has the Companyrsquos management conducted an IT system risk assessment within the past

three years

Yes No

D3 IT Security Review Are system security and application access logs enabled and reviewed periodically

Yes No

Comment D4 IT Electronic Data Safeguards If documents are retained in electronic format are they stored in a format that

cannot easily be modified removed or replaced and does a mechanismaudit trail exist to track all such events

Yes No

Comment

ICQ Section D ndash Information Technology (IT) Systems

IT Policies - Ask yourself these questions when completing this section of the ICQ

Our firm does not have written IT policies

How does my staff consistently follow our firmrsquos policy and processes

o Provide a thorough explanation of how your firm manages itrsquos IT processes

o Provide a thorough explanation of how your firm safeguards the electronic files

ICQ Section E Accounting ndash Payroll and Timekeeping

Labor Costs - Ask yourself these questions when completing this section of the ICQ

Does my firm have established timekeeping policies processes or procedures in places to

adequately track project and non-project related labor

What types of activities are considered as non-project related labor

Activities include but are not limited to

o Public Relations amp Advertising (Marketing)

Development of videotapes brochures handouts magazines etc designed to

call favorable attention to the contractor

Trade Shows and related expenses

Promotional items to include but not limited to models souvenirs coffee

mugs imprinted clothing etc

Memberships in civic and community organizations

Lobbying

Entertainment and related expenses

What is the process to determine if a timesheets adjustment is necessary

Who is authorized to review and editadjust timesheets

What type of documentation is required when timesheet editsadjustments are necessary

Do my firmrsquos timesheets include the following fields

Date

Employee name

Employee signature

Supervisor signature(s)

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-9

E Accounting ndash Payroll and Timekeeping

E1 Payroll Service Does the Company use an external payroll service No Yes If yes please specify E2 Pay Cycle What is the Companyrsquos standard pay cycle

Bi-weekly Monthly 1st amp 15th Other (please specify)

If the Company uses more than one pay cycle please explain

E3 Payroll Register Does the payroll register include the following data Yes No

a Employee Name b Employee ID number c Gross pay d Payroll deductions e Net pay f Check amount g Hourly rate h Pay period i Normal hours for pay period j Overtime hours for pay period

Comments

E4 Timekeeping System

a Does the Company use an electronic timekeeping system

Yes No

- If yes please provide an explanation of its operation or provide system documentation

b Are all employees including managers and ownersprincipals responsible for signing their own timesheets

Yes No

If no please explain

c Are all employee timesheets approved by supervisors

Yes No If no please explain

d Is there a certification and approval process required for all time worked by owners and principals

Yes No If no then how is time accounted for and billed to projects

e How are timesheet coding errors detected and corrected

f How do timesheets identify work performed outside an agreementrsquos original scope of services

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-9

E Accounting ndash Payroll and Timekeeping

E1 Payroll Service Does the Company use an external payroll service No Yes If yes please specify E2 Pay Cycle What is the Companyrsquos standard pay cycle

Bi-weekly Monthly 1st amp 15th Other (please specify)

If the Company uses more than one pay cycle please explain

E3 Payroll Register Does the payroll register include the following data Yes No

a Employee Name b Employee ID number c Gross pay d Payroll deductions e Net pay f Check amount g Hourly rate h Pay period i Normal hours for pay period j Overtime hours for pay period

Comments

E4 Timekeeping System

a Does the Company use an electronic timekeeping system

Yes No

- If yes please provide an explanation of its operation or provide system documentation

b Are all employees including managers and ownersprincipals responsible for signing their own timesheets

Yes No

If no please explain

c Are all employee timesheets approved by supervisors

Yes No If no please explain

d Is there a certification and approval process required for all time worked by owners and principals

Yes No If no then how is time accounted for and billed to projects

e How are timesheet coding errors detected and corrected

f How do timesheets identify work performed outside an agreementrsquos original scope of services

ICQ Section E Accounting ndash Payroll and Timekeeping

Labor Costs - Ask yourself these questions when completing this section of the ICQ

Does my firm have established timekeeping policies processes or procedures in places to

adequately track project and non-project related labor

What types of activities are considered as non-project related labor

Activities include but are not limited to

o Public Relations amp Advertising (Marketing)

Development of videotapes brochures handouts magazines etc designed to

call favorable attention to the contractor

Trade Shows and related expenses

Promotional items to include but not limited to models souvenirs coffee

mugs imprinted clothing etc

Memberships in civic and community organizations

Lobbying

Entertainment and related expenses

What is the process to determine if a timesheets adjustment is necessary

Who is authorized to review and editadjust timesheets

What type of documentation is required when timesheet editsadjustments are necessary

Do my firmrsquos timesheets include the following fields

Date

Employee name

Employee signature

Supervisor signature(s)

ICQ Section F Labor Cost Accumulation

Direct and Indirect Labor Costs - Ask yourself these questions when completing this section of

the ICQ

How does my firm determine if labor costs are directly related to a project

How does my firm determine if labor costs are not related to a project

How does my timekeeping system track cost direct and indirect labor hours

How does my firm track all labor hours worked by an employee

Does my firm allow timesheet revisionadjustments without the employeersquos approval

Who in our firm can reviseadjust timesheets

How are revisionsadjustments on timesheets approved

How are revisionsadjustments on timesheets tracked

Our firm has not written timekeeping policies What are the process or procedures followed by

the firmrsquos employees to ensure labor costs are tracked in a consistently

How does my firm track contract overrun

How does your firm track labor hours when a contract modification to add or remove services

from an existing contract occurs

NOTE If a firm cannot demonstrate the ability to track projectnon-project labor costs

including overtime then labor cost cannot be included in the overhead schedule or include

any tax or fringe benefit cost

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-10

F Labor Cost Accumulation

F1 Direct amp Indirect Labor Do the Companyrsquos timesheets include reporting codes for both direct and indirect hours (See AASHTO Guide Chapter 6)

Yes No

- If yes do all employees including managers and principals record direct and indirect time on their timesheets

- If no then please explain the method used to segregate direct and indirect labor hours F2 Work Week Please list the Companyrsquos normal hours of business operation (normal work week) F3 Uncompensated Overtime (see AASHTO Guide Section 54) Does the Company record all hours worked by

all employees including managers and principals regardless of whether the employees are exempt from overtime pay or whether all direct labor hours are billed to specific contracts

No If no please explain

Yes If yes which of the following methods does the Company use to account for uncompensated

overtimemdashthe hours worked without additional compensation in excess of an average of 40 hours per week by direct-charge employees who are exempt from the Fair Labor Standards Act

Effective Rate Method Please explain

Salary Variance Method Please explain (Eg What was the total dollar amount of the salarypayroll variance for the year) $

Other Please explain

F4 Contract ModificationsTime Tracking How does the Company segregate work performed under a basic agreementcontract from work performed for contract changesmodifications

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-10

F Labor Cost Accumulation

F1 Direct amp Indirect Labor Do the Companyrsquos timesheets include reporting codes for both direct and indirect hours (See AASHTO Guide Chapter 6)

Yes No

- If yes do all employees including managers and principals record direct and indirect time on their timesheets

- If no then please explain the method used to segregate direct and indirect labor hours F2 Work Week Please list the Companyrsquos normal hours of business operation (normal work week) F3 Uncompensated Overtime (see AASHTO Guide Section 54) Does the Company record all hours worked by

all employees including managers and principals regardless of whether the employees are exempt from overtime pay or whether all direct labor hours are billed to specific contracts

No If no please explain

Yes If yes which of the following methods does the Company use to account for uncompensated

overtimemdashthe hours worked without additional compensation in excess of an average of 40 hours per week by direct-charge employees who are exempt from the Fair Labor Standards Act

Effective Rate Method Please explain

Salary Variance Method Please explain (Eg What was the total dollar amount of the salarypayroll variance for the year) $

Other Please explain

F4 Contract ModificationsTime Tracking How does the Company segregate work performed under a basic agreementcontract from work performed for contract changesmodifications

ICQ Section F Labor Cost Accumulation

Direct and Indirect Labor Costs - Ask yourself these questions when completing this section of

the ICQ

How does my firm determine if labor costs are directly related to a project

How does my firm determine if labor costs are not related to a project

How does my timekeeping system track cost direct and indirect labor hours

How does my firm track all labor hours worked by an employee

Does my firm allow timesheet revisionadjustments without the employeersquos approval

Who in our firm can reviseadjust timesheets

How are revisionsadjustments on timesheets approved

How are revisionsadjustments on timesheets tracked

Our firm has not written timekeeping policies What are the process or procedures followed by

the firmrsquos employees to ensure labor costs are tracked in a consistently

How does my firm track contract overrun

How does your firm track labor hours when a contract modification to add or remove services

from an existing contract occurs

NOTE If a firm cannot demonstrate the ability to track projectnon-project labor costs

including overtime then labor cost cannot be included in the overhead schedule or include

any tax or fringe benefit cost

ICQ Section G Labor Billing and Project Costs

Labor Billing and Project Costing - Ask yourself these questions when completing this section of

the ICQ

Does the firm have established timekeeping policies processes or procedures in places to

adequately track project and non-project related labor and overtime

Does the firm consistently track all billable and non-billable labor hours

What process does the firm use to review all labor cost for accurate allocation to direct and

indirect accounts

How does the firm track labor costs to identify unallowable cost activities

How does the firm remove identified unallowable activities from the overhead

How does the firm track and how are costs recorded if the firm pays an employee at a rate or

hours in excess of the projectcontract terms and conditions

How often does an employee get paid above the labor costhours listed in the contract

How does the firm determine if contract labor is a direct costs

Does the firm include fringe benefits for contractpurchase labor that it has determined is a

direct labor costs

What policies processes or procedures are in place that ensures that the contractpurchased

labor is treated in a consistent manner

How does the firm track and determine costs included in accounts such as Outside Services

NOTE 1 If the firm listed contractpurchase labor costs as a direct labor expense the firm must

provide a written explanation of the process policies and procedures used to identify

calculate and track the labor costs to include taxes and fringe benefits that are paid to the

contractpurchase labor

2 The firm may provide a separate allocation base for the contractpurchase labor If a

separate allocation base is not created the contractpurchase labor costs must be

removed from the overhead schedule

3 MoDOT reserves the right to disallow unsupported contractpurchase labor costs

including taxes and fringe benefits from contractpurchase labor if the firm cannot

demonstrate compliance with the FAR

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-11

G Labor Billings and Project Costing

G1 Billing Rates Please describe how billing rates are determined or attach the Companyrsquos billing-rate policy

Description

Billing-rate policy attached

G2 Premium Overtime Does the Company pay overtime at a premium to any employees Yes No

- If yes

a What premium rate is paid and what categories of employees are eligible for this rate

Time-and-a-half for all non-exempt employees

Other Please explain

b How is the overtime premium accounted for and billed

As part of direct labor and overhead is applied

As an Other Direct Cost (no overhead applied)

As an indirect labor cost (included in the indirect cost rate)

Other Please explain

G3 Allocation of Overtime Costs Are overtime costs allocated to contracts consistently regardless of the type of contract (lump sum versus actual cost) or customer (government versus commercial)

Yes No If no please explain

G4 Cost Allocation versus Billing If the Company pays a principal or an employee at a rate in excess of a contractrsquos maximum hourly labor rate where will the excess cost be allocatedcharged

G5 ContractPurchased Labor Does the Company invoicebill contract labor directly to any customers

Yes No NA

- If yes please complete the following Contract labor is billedmdash

As part of direct labor and overhead is applied

As an Other Direct Cost (no overhead applied)

Other Please explain

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-11

G Labor Billings and Project Costing

G1 Billing Rates Please describe how billing rates are determined or attach the Companyrsquos billing-rate policy

Description

Billing-rate policy attached

G2 Premium Overtime Does the Company pay overtime at a premium to any employees Yes No

- If yes

a What premium rate is paid and what categories of employees are eligible for this rate

Time-and-a-half for all non-exempt employees

Other Please explain

b How is the overtime premium accounted for and billed

As part of direct labor and overhead is applied

As an Other Direct Cost (no overhead applied)

As an indirect labor cost (included in the indirect cost rate)

Other Please explain

G3 Allocation of Overtime Costs Are overtime costs allocated to contracts consistently regardless of the type of contract (lump sum versus actual cost) or customer (government versus commercial)

Yes No If no please explain

G4 Cost Allocation versus Billing If the Company pays a principal or an employee at a rate in excess of a contractrsquos maximum hourly labor rate where will the excess cost be allocatedcharged

G5 ContractPurchased Labor Does the Company invoicebill contract labor directly to any customers

Yes No NA

- If yes please complete the following Contract labor is billedmdash

As part of direct labor and overhead is applied

As an Other Direct Cost (no overhead applied)

Other Please explain

MoDOT Guidance

AASHTO Uniform Audit amp Accounting Guide

MoDOT Requirement

If Contract LaborPurchased Labor costs are included as direct labor on the overhead

schedule with or without the inclusion of fringe benefits the firm must provide the

methodology used to account for the expense

Chapter 5Cost Accounting

G Contract Labor Purchased Labor [Reference CAS 418]

In some cases engineering consultants contract for services provided by outside engineers

technicians and similar staff rather than hiring these individuals as employees These individuals

commonly are referred to as ―contract labor or ―purchased labor The accounting treatment

varies depending on the circumstances under which the purchased labor costs are incurred

Two acceptable methods of accounting for this labor are

1 Allocated as a direct cost to projects or

2 Treated as other labor (direct or indirect as appropriate)

CAS 418 requires pooled costs to be allocated to cost objectives in reasonable proportion to the

causal or beneficial relationship of the pooled costs to cost objectives Contract labor must share

in an allocation of indirect expenses where such a relationship exists and the allocation method is

consistent with the engineering consultantrsquos disclosed accounting practices A separate allocation

base for purchased labor may be necessary to allocate significant costs to contract labor such as

supervision and occupancy costs or to eliminate other costs such as fringe benefits that do not

benefit purchased labor

ICQ Section G Labor Billing and Project Costs

Labor Billing and Project Costing - Ask yourself these questions when completing this section of

the ICQ

Does the firm have established timekeeping policies processes or procedures in places to

adequately track project and non-project related labor and overtime

Does the firm consistently track all billable and non-billable labor hours

What process does the firm use to review all labor cost for accurate allocation to direct and

indirect accounts

How does the firm track labor costs to identify unallowable cost activities

How does the firm remove identified unallowable activities from the overhead

How does the firm track and how are costs recorded if the firm pays an employee at a rate or

hours in excess of the projectcontract terms and conditions

How often does an employee get paid above the labor costhours listed in the contract

How does the firm determine if contract labor is a direct costs

Does the firm include fringe benefits for contractpurchase labor that it has determined is a

direct labor costs

What policies processes or procedures are in place that ensures that the contractpurchased

labor is treated in a consistent manner

How does the firm track and determine costs included in accounts such as Outside Services

NOTE 1 If the firm listed contractpurchase labor costs as a direct labor expense the firm must

provide a written explanation of the process policies and procedures used to identify

calculate and track the labor costs to include taxes and fringe benefits that are paid to the

contractpurchase labor

2 The firm may provide a separate allocation base for the contractpurchase labor If a

separate allocation base is not created the contractpurchase labor costs must be

removed from the overhead schedule

3 MoDOT reserves the right to disallow unsupported contractpurchase labor costs

including taxes and fringe benefits from contractpurchase labor if the firm cannot

demonstrate compliance with the FAR

ICQ Section H Expense Accumulations and Billing

Expense Accumulation and Billing - Ask yourself these questions when completing this section

of the ICQ

What are the Other Direct Costs normally included in projectcontract costs

How does my firm determine if a costs item is considered a direct (D) indirect (I) or is not an

applicable (NA) cost

Has the firmrsquos staff reviewed the overhead schedule to ensure that the costs items are classified

correctly For example if the ICQ classifies vehicle expense as a direct cost only then the

overhead schedule should not contain any vehicle cost

Do the answers in Question H4 Classification of Cost Items correctly match the answers on the

remaining questions in this section

Does the firm have a way of tracking labor and related costs for unallowable activities

NOTE

If the Cost Item is mark as a Direct Costs the cost should be reflected as a direct expense on

the overhead and is a costs incurred because of a projectcontract

If the Cost Item is marked as an Indirect Costs which cost should be reflected as an indirect

expense on the overhead and those costs cannot be a result of a projectcontract

If the Cost Item is listed a NA that costs should not be included in the overhead

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-12

H Expense Accumulation and Billing

H1 Nonsalary Direct Costs (Other Direct Costs) Besides labor what type of costs does the Company normally billinvoice as direct expenses

H2 Credits Associated with Direct Costs Is the indirect cost pool relievedreduced for creditsreimbursements received for direct costs

Yes No If no please explain H3 DesignBuild Stipends Has the Company received a stipend from any State DOT in connection with

designbuild efforts Yes No - If yes please explain how the Company accounted for the stipend in the accounting system

H4 Classification of Cost Items How are the following cost items accounted for and billed (Check both D and I if applicable) (D = Direct I = Indirect NA = not applicable) D I NA

a Vehicles b Computer Assisted Design and Drafting (CADD) c Computer (non-CADD) d Telephone e Printing Reproduction f Postage g Lab h Drilling i Travel and Subsistence j GPS andor Nuclear Density Meters k Other (list if significant)

H5 Nonbillable Costs Describe the accounting treatment for direct costs not billable to clients (Wherehow are these costs recorded)

H6 Authorization How does the Company ensure that costs are not billed to Government projects prior to proper authorization

H7 Vehicle Expenses Does the Company provide vehicles to employees for business purposes

Yes No

a If yes are the vehicles leased or owned Leased Owned

b Identify the total number of vehicles owned or leased by the company Leased Owned

c Are mileage logs maintained for all vehicles If ―no please explain below Yes No

Explanation

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-12

H Expense Accumulation and Billing

H1 Nonsalary Direct Costs (Other Direct Costs) Besides labor what type of costs does the Company normally billinvoice as direct expenses

H2 Credits Associated with Direct Costs Is the indirect cost pool relievedreduced for creditsreimbursements received for direct costs

Yes No If no please explain H3 DesignBuild Stipends Has the Company received a stipend from any State DOT in connection with

designbuild efforts Yes No - If yes please explain how the Company accounted for the stipend in the accounting system

H4 Classification of Cost Items How are the following cost items accounted for and billed (Check both D and I if applicable) (D = Direct I = Indirect NA = not applicable) D I NA

a Vehicles b Computer Assisted Design and Drafting (CADD) c Computer (non-CADD) d Telephone e Printing Reproduction f Postage g Lab h Drilling i Travel and Subsistence j GPS andor Nuclear Density Meters k Other (list if significant)

H5 Nonbillable Costs Describe the accounting treatment for direct costs not billable to clients (Wherehow are these costs recorded)

H6 Authorization How does the Company ensure that costs are not billed to Government projects prior to proper authorization

H7 Vehicle Expenses Does the Company provide vehicles to employees for business purposes

Yes No

a If yes are the vehicles leased or owned Leased Owned

b Identify the total number of vehicles owned or leased by the company Leased Owned

c Are mileage logs maintained for all vehicles If ―no please explain below Yes No

Explanation

ICQ Section H Expense Accumulations and Billing

Expense Accumulation and Billing - Ask yourself these questions when completing this section

of the ICQ

What are the Other Direct Costs normally included in projectcontract costs

How does my firm determine if a costs item is considered a direct (D) indirect (I) or is not an

applicable (NA) cost

Has the firmrsquos staff reviewed the overhead schedule to ensure that the costs items are classified

correctly For example if the ICQ classifies vehicle expense as a direct cost only then the

overhead schedule should not contain any vehicle cost

Do the answers in Question H4 Classification of Cost Items correctly match the answers on the

remaining questions in this section

Does the firm have a way of tracking labor and related costs for unallowable activities

NOTE

If the Cost Item is mark as a Direct Costs the cost should be reflected as a direct expense on

the overhead and is a costs incurred because of a projectcontract

If the Cost Item is marked as an Indirect Costs which cost should be reflected as an indirect

expense on the overhead and those costs cannot be a result of a projectcontract

If the Cost Item is listed a NA that costs should not be included in the overhead

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-13

d Is mileage separated by direct and indirect classifications and is mileage incurred in connection with unallowable activities tracked Yes No

Explanation

e What recoverybilling rate is used for Company vehicle mileage reimbursement $ per mile

Explanation

f How was the rate developed

H8 Computer Expenses Are the Companyrsquos computer expenses incurred as a result of (select one)

a Outside Services Company ownership Both b Does the Company compute a charge rate for computers Yes No

- If yes what is the rate

- How was the rate developed c Is computer usage segregated by direct and indirect classifications Yes No d Are computer usage logs maintained and coded by jobproject Yes No

H9 Printing and Reproduction Costs How are printing and reproduction expenses treated

- In House Direct cost Indirect cost Combination of direct and indirect

- Outside vendor Direct cost Indirect cost Combination of direct and indirect

If you marked ldquocombination of bothrdquo please explain

a For in-house services are usage logs maintained and coded by jobproject

Yes No

b Is usage segregated by direct and indirect classifications

Yes No

c If these costs are incurred through the use of an outside vendor are the invoices coded by jobproject when received

Yes No H10 Telephone Costs How is the expense for telephone service recorded and billed

Direct cost Indirect cost Combination of direct and indirect

If you marked ldquocombination of direct and indirectrdquo please explain below

- Does the Company maintain a telephone log to record toll calls Yes No

- Are the calls job-coded by direct and indirect classifications Yes No

ICQ Section I Compensation for Owners and Employees

Compensation for Owners and Employees - Ask yourself these questions when completing this

section of the ICQ

Does the firm have established timekeeping policies processes or procedures in places to

adequately track project and non-project related labor and overtime for owners and employees

How did the firm establish reasonableness for executive compensation

Does the executive compensation include fringe benefits

Does the executive compensation include bonuses

Does the executive compensation include stock options

Does the executive compensation include a distribution of profit

Does the firm employ family members

If the firm does not have a written Bonus Policy how does the firm consistently track the

following

Labor Hours

Fringe Benefits

Bonus Pay

Incentive Pay

Deferred Compensation

Pension Plans

Stock Options

Distribution of Profits

Golden Parachutes

Golden Handcuffs

Executive Severance

Any compensation not listed above

NOTE 1 Stock Options are considered as a distribution of profits and are considered an

unallowable expense and must be removed from the overhead

2 Additional review of stock options as a form of compensation through and Employee Stock

Ownership Plans (ESOPs) will be necessary to determine allowability of compensation

3 MoDOT will compare the firmrsquos compensation analysis with the The National

Compensation Matrix to determine if the compensation is within the allowable limits and

in compliance with the FAR

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-14

H11 Activities Ineligible for Cost Reimbursement Did any of the Companyrsquos employees engage in activities for lobbying advertising public relations charity andor entertainment

- If yes please list the employees who engaged in these activities and describe how the associated costs were tracked and accounted for in relation to the submitted indirect cost rate

Table 2 Unallowable Activities

Employee Name or ID amp TitleClassification

Activities Accounting Treatment

I Compensation for Owners and Employees

I1 Bonuses

a Did the Company pay or accrue for bonuses earned by owners or employees during the period covered by the latest indirect cost rate schedule

Yes No

- If yes were the bonuses included in the submitted overhead rate Yes No NA

- Was any portion of these bonuses excluded from the submitted overhead rate Yes No NA

Comment

b Does the Company have a written bonus plan

Yes Please provide a copy of the plan

No Please describe how bonuses are determined and how this is communicated to employees

c Are all employees eligible for the bonuses Yes No If no please explain

I2 Executive Compensation Has the Company an independent CPA or compensation consultant performed an evaluation of executive compensation for reasonableness in accordance with FAR 31205-6 (See AASHTO Guide Section 75)

Yes No

- If yes describe the methodology used and how this process has been documented

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-14

H11 Activities Ineligible for Cost Reimbursement Did any of the Companyrsquos employees engage in activities for lobbying advertising public relations charity andor entertainment

- If yes please list the employees who engaged in these activities and describe how the associated costs were tracked and accounted for in relation to the submitted indirect cost rate

Table 2 Unallowable Activities

Employee Name or ID amp TitleClassification

Activities Accounting Treatment

I Compensation for Owners and Employees

I1 Bonuses

a Did the Company pay or accrue for bonuses earned by owners or employees during the period covered by the latest indirect cost rate schedule

Yes No

- If yes were the bonuses included in the submitted overhead rate Yes No NA

- Was any portion of these bonuses excluded from the submitted overhead rate Yes No NA

Comment

b Does the Company have a written bonus plan

Yes Please provide a copy of the plan

No Please describe how bonuses are determined and how this is communicated to employees

c Are all employees eligible for the bonuses Yes No If no please explain

I2 Executive Compensation Has the Company an independent CPA or compensation consultant performed an evaluation of executive compensation for reasonableness in accordance with FAR 31205-6 (See AASHTO Guide Section 75)

Yes No

- If yes describe the methodology used and how this process has been documented

ICQ Section I Compensation for Owners and Employees

Compensation for Owners and Employees - Ask yourself these questions when completing this

section of the ICQ

Does the firm have established timekeeping policies processes or procedures in places to

adequately track project and non-project related labor and overtime for owners and employees

How did the firm establish reasonableness for executive compensation

Does the executive compensation include fringe benefits

Does the executive compensation include bonuses

Does the executive compensation include stock options

Does the executive compensation include a distribution of profit

Does the firm employ family members

If the firm does not have a written Bonus Policy how does the firm consistently track the

following

Labor Hours

Fringe Benefits

Bonus Pay

Incentive Pay

Deferred Compensation

Pension Plans

Stock Options

Distribution of Profits

Golden Parachutes

Golden Handcuffs

Executive Severance

Any compensation not listed above

NOTE 1 Stock Options are considered as a distribution of profits and are considered an

unallowable expense and must be removed from the overhead

2 Additional review of stock options as a form of compensation through and Employee Stock

Ownership Plans (ESOPs) will be necessary to determine allowability of compensation

3 MoDOT will compare the firmrsquos compensation analysis with the The National

Compensation Matrix to determine if the compensation is within the allowable limits and

in compliance with the FAR

ICQ Section J Related Party Transactions

Related-Party Transactions - Ask yourself these questions when completing this section of the

ICQ

Does the firm employs related parties to the owners partners majority stockholders members

or principals (related parties include spouse parent child sibling in-law)

Does the firm rent or lease property andor facilities from the firmrsquos ownersstockholders or

member of their immediate family ownersstockholders

What is the process the firm follows to track that the rentlease paid to the property owner(s)

has been adjusted to the actual cost

NOTE

When a related party rent situation exists the following process and documents submitted

for review These documents can be located on the MoDOT Prequalification Process

under Helpful Links for Prequalification

httpcontributemodotmogovbusinessconsultant_resourcesconsultant_prequalification

_requirementshtm

Related Party Rent Worksheet

Common Control Rent (also referred to as Related Party Rent)

Facilities Cost of Capital Rates located on the Wisconsin DOT website

Provide a copy of the ownerrsquos depreciationamortization schedule

Or

Describe the methodology used to determine reasonableness of costs

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-15

J Related-Party Transactions

J1 Related Employees Please provide the following information for all employees who are related to the parties listed in the Ownership Table (Table 1) shown in A5

Table 3 Employees Related to Company Owners

Name or ID TitlePosition WagesSalary Bonus Other Compensation

Total Compensation

1

$ $ $ $

Total Hours Worked During Year

Job Duties Related to How Related (eg spouse parent child sibling in law)

2

$ $ $ $

Total Hours Worked During Year

Job Duties Related to How Related

3

$ $ $ $

Total Hours Worked During Year

Job Duties Related to How Related

4

$ $ $ $

Total Hours Worked During Year

Job Duties Related to How Related

5

$ $ $ $

Total Hours Worked During Year

Job Duties Related to How Related

6

$ $ $ $

Total Hours Worked During Year

Job Duties Related to How Related

7

$ $ $ $

Total Hours Worked During Year

Job Duties Related to How Related

8

$ $ $ $

Total Hours Worked During Year

Job Duties Related to How Related

ICQ Section J Related Party Transactions

Related-Party Transactions - Ask yourself these questions when completing this section of the

ICQ

Does the firm employs related parties to the owners partners majority stockholders members

or principals (related parties include spouse parent child sibling in-law)

Does the firm rent or lease property andor facilities from the firmrsquos ownersstockholders or

member of their immediate family ownersstockholders

What is the process the firm follows to track that the rentlease paid to the property owner(s)

has been adjusted to the actual cost

NOTE

When a related party rent situation exists the following process and documents submitted

for review These documents can be located on the MoDOT Prequalification Process

under Helpful Links for Prequalification

httpcontributemodotmogovbusinessconsultant_resourcesconsultant_prequalification

_requirementshtm

Related Party Rent Worksheet

Common Control Rent (also referred to as Related Party Rent)

Facilities Cost of Capital Rates located on the Wisconsin DOT website

Provide a copy of the ownerrsquos depreciationamortization schedule

Or

Describe the methodology used to determine reasonableness of costs

ICQ Section J Related Party Transactions

Related-Party Transactions - Ask yourself these questions when completing this section of the

ICQ

Does the firm employs related parties to the owners partners majority stockholders members

or principals (related parties include spouse parent child sibling in-law)

Does the firm rent or lease property andor facilities from the firmrsquos ownersstockholders or

member of their immediate family ownersstockholders

What is the process the firm follows to track that the rentlease paid to the property owner(s)

has been adjusted to the actual cost

NOTE

When a related party rent situation exists the following process and documents submitted

for review These documents can be located on the MoDOT Prequalification Process

under Helpful Links for Prequalification

httpcontributemodotmogovbusinessconsultant_resourcesconsultant_prequalification

_requirementshtm

Related Party Rent Worksheet

Common Control Rent (also referred to as Related Party Rent)

Facilities Cost of Capital Rates located on the Wisconsin DOT website

Provide a copy of the ownerrsquos depreciationamortization schedule

Or

Describe the methodology used to determine reasonableness of costs

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-16

Name or ID TitlePosition WagesSalary Bonus Other

Compensation Total Compensation

9

$ $ $ $

Total Hours Worked During Year

Job Duties Related to How Related

10

$ $ $ $

Total Hours Worked During Year

Job Duties Related to How Related

J2 Related Vendors Please provide the following information for all vendors related to the parties listed in the Ownership Table (Table 1) shown in A5

Table 4 Vendors Related to Company Owners

Name Contact Information How Related ProductsServices Provided Total Payments

During Year

$

$

$

$

$

$

$

$

$

$

$

$

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-17

J3 Property or Facilities Leased from Related Parties Does the Company rent or lease property andor facilities from another entity (organization or individual)

Yes No

- If yes

a Are any of the Companyrsquos ownersstockholders or members of their immediate family also ownersstockholders of the other entity

Yes No

- If yes please explain

b Have the rentallease costs been adjusted to the property ownerrsquos actual costs

Yes No

- If yes what basis was used to determine actual cost (Eg the property ownerrsquos tax return less interest expense plus cost of money) Description

J4 Other Related-Party Transactions Did the Company engage in any transactions with related parties other than those listed and described in J1 through J3

No Yes If yes please complete Table 5

Table 5 Other Related-Party Transactions

Name Contact Information How Related ProductsServices Provided Total Payments

During Year

$

$

$

$

$

$

$

$

$

$

$

$

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-17

J3 Property or Facilities Leased from Related Parties Does the Company rent or lease property andor facilities from another entity (organization or individual)

Yes No

- If yes

a Are any of the Companyrsquos ownersstockholders or members of their immediate family also ownersstockholders of the other entity

Yes No

- If yes please explain

b Have the rentallease costs been adjusted to the property ownerrsquos actual costs

Yes No

- If yes what basis was used to determine actual cost (Eg the property ownerrsquos tax return less interest expense plus cost of money) Description

J4 Other Related-Party Transactions Did the Company engage in any transactions with related parties other than those listed and described in J1 through J3

No Yes If yes please complete Table 5

Table 5 Other Related-Party Transactions

Name Contact Information How Related ProductsServices Provided Total Payments

During Year

$

$

$

$

$

$

$

$

$

$

$

$

ICQ Section K Other Questions

Other Questions - Ask yourself these questions when completing this section of the ICQ

Does your firm pay life insurance for the officersprincipals

If yes are the company or owners beneficiaries

NOTE

If the Company or its owners are beneficiaries these costs are unallowable and must be

removed from the overhead schedule

When updates at made to the FAR how are those changes communicated to staff

What is the process for addressing accounting system to accommodate updates to the FAR

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-18

K Other Questions

K1 Life Insurance Does the Company pay life insurance for officersprincipals

Yes No

- If yes

(a) Have any costs associated with this life insurance been included on the indirect cost rate schedule

Yes total amount No

(b) Please identify the beneficiary of the life insurance

Companysurviving partners Officerprincipalrsquos family

Other (specify)

(c) Please identify the type(s) of the life insurance

Term Whole life Universal life Endowments (annuities)

Accidental death Other (please specify)

K2 Suspension or Debarment Has the Company its parent subsidiary or any owner stockholder officer partner or employee of the Company been suspended or debarred from doing business by any State or the Federal government

Yes No

- If yes please provide complete details

K3 Updates for Changes to FAR Part 31 Does the Company have an existing process designed to provide timely updates to company policies and procedures to accommodate changes in the FAR Subpart 312 cost principles

Yes No

- If yes please describe the process

K4 Risk Assessment Does the Company have a process for assessing risks that may result from changes in cost accounting systems or processes

Yes No

- If yes please describe the process How are risks identified and addressed

K5 Communications of FHWADOT Requirements How does information flow from the FHWAState DOT to appropriate management personnel (Eg How are relevant updates to State DOT procedures or Federal Regulations disseminated to project managers and accounting personnel)

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-18

K Other Questions

K1 Life Insurance Does the Company pay life insurance for officersprincipals

Yes No

- If yes

(a) Have any costs associated with this life insurance been included on the indirect cost rate schedule

Yes total amount No

(b) Please identify the beneficiary of the life insurance

Companysurviving partners Officerprincipalrsquos family

Other (specify)

(c) Please identify the type(s) of the life insurance

Term Whole life Universal life Endowments (annuities)

Accidental death Other (please specify)

K2 Suspension or Debarment Has the Company its parent subsidiary or any owner stockholder officer partner or employee of the Company been suspended or debarred from doing business by any State or the Federal government

Yes No

- If yes please provide complete details

K3 Updates for Changes to FAR Part 31 Does the Company have an existing process designed to provide timely updates to company policies and procedures to accommodate changes in the FAR Subpart 312 cost principles

Yes No

- If yes please describe the process

K4 Risk Assessment Does the Company have a process for assessing risks that may result from changes in cost accounting systems or processes

Yes No

- If yes please describe the process How are risks identified and addressed

K5 Communications of FHWADOT Requirements How does information flow from the FHWAState DOT to appropriate management personnel (Eg How are relevant updates to State DOT procedures or Federal Regulations disseminated to project managers and accounting personnel)

MoDOT Guidance

AASHTO Uniform Audit and Accounting Guide

Chapter 8 ndash Selected Areas of Cost

815 ndash INSURANCE [Reference FAR 31205-19]

A Insurance on Lives of Key Personnel

If the company or its owners are beneficiaries the costs are unallowable

ICQ Section K Other Questions

Other Questions - Ask yourself these questions when completing this section of the ICQ

Does your firm pay life insurance for the officersprincipals

If yes are the company or owners beneficiaries

NOTE

If the Company or its owners are beneficiaries these costs are unallowable and must be

removed from the overhead schedule

When updates at made to the FAR how are those changes communicated to staff

What is the process for addressing accounting system to accommodate updates to the FAR

AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers

Internal Control Questionnaire for Consulting Engineers (rev 05012012)

AASHTO Uniform Auditing amp Accounting Guide (2012 Edition) Appendix B-19

I certify that to the best of my knowledge and belief this ICQ is a complete and accurate representation of the above-named Companyrsquos cost accounting and billing practices

Typed or Printed Name

___________________________ Signature Title Date Completed

Note The representations on this ICQ were made by and are the responsibility of the Companyrsquos management

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

MoDOT Guidance

AASHTO Uniform Audit amp Accounting Guide

MoDOT Requirement

If Contract LaborPurchased Labor costs are included as direct labor on the overhead

schedule with or without the inclusion of fringe benefits the firm must provide the

methodology used to account for the expense

Chapter 5Cost Accounting

G Contract Labor Purchased Labor [Reference CAS 418]

In some cases engineering consultants contract for services provided by outside engineers

technicians and similar staff rather than hiring these individuals as employees These individuals

commonly are referred to as ―contract labor or ―purchased labor The accounting treatment

varies depending on the circumstances under which the purchased labor costs are incurred

Two acceptable methods of accounting for this labor are

1 Allocated as a direct cost to projects or

2 Treated as other labor (direct or indirect as appropriate)

CAS 418 requires pooled costs to be allocated to cost objectives in reasonable proportion to the

causal or beneficial relationship of the pooled costs to cost objectives Contract labor must share

in an allocation of indirect expenses where such a relationship exists and the allocation method is

consistent with the engineering consultantrsquos disclosed accounting practices A separate allocation

base for purchased labor may be necessary to allocate significant costs to contract labor such as

supervision and occupancy costs or to eliminate other costs such as fringe benefits that do not

benefit purchased labor

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

1. Headquarters Address
2. Company Website
3. Fiscal Year End
4. This ICQ was prepared for DOTagency name
5. Time Period Covered
6. Location of Accounting Records
7. Check here if not applicable Off
8. Check here if not applicable_2 Off
9. 1_2
10. 2_2
11. 3
12. Mailing address if different than headquarters address listed above
13. Sole Proprietorship Off
14. Partnership Off
15. C Corporation Off
16. S Corporation Off
17. undefined_132 Off
18. Other
19. If yes please explain
20. foundation through common ownership See AASHTO Guide Section 823B for details Off
21. If yes please explain_2
22. Ownership Percentage
23. NameRow1
24. TitleRow1
25. fill_34
26. NameRow2
27. TitleRow2
28. fill_35
29. NameRow3
30. TitleRow3
31. fill_36
32. NameRow4
33. TitleRow4
34. fill_37
35. NameRow5
36. TitleRow5
37. fill_38
38. NameRow6
39. TitleRow6
40. fill_39
41. NameRow7
42. TitleRow7
43. fill_40
44. NameRow8
45. TitleRow8
46. fill_41
47. NameRow9
48. TitleRow9
49. fill_42
50. NameRow10
51. TitleRow10
52. fill_43
53. NameRow11
54. TitleRow11
55. fill_44
56. NameRow12
57. TitleRow12
58. fill_45_2
59. a
60. b
61. c
62. d
63. a Number
64. b Locations
65. a Full time
66. b Part time
67. Has this number changed in the past oneyear period Off
68. No_109 Off
69. Yes If yes please explain
70. a State government
71. c Local government
72. b Federal government
73. d Commercialprivate
74. undefined_134
75. undefined_135
76. undefined_136
77. a Lump sum
78. c Cost plus time and materials
79. Please explain Other
80. b Cost plus fixed fee
81. d Other
82. undefined_137 Off
83. Yes_109 Off
84. financial statements Off
85. Cash Off
86. Accrual Off
87. Hybrid Please explain Hybrid
88. Was the same basis of accounting also used to prepare the firms indirect cost rate schedule Off
89. Yes_110 Off
90. No Please explain
91. to determine costs eligible for reimbursement per FAR Part 31
92. Annually Off
93. Other please specify Off
94. Was the most recent schedule prepared by the Company or by another entity instead eg CPA firm
95. Internal staff Off
96. External party specify Off
97. Period covered by most recent indirect cost schedule
98. Oneyear period ended December 31 20 Off
99. Other please specify_2 Off
100. undefined_148
101. fraud illegal acts abuse or violations of contracts provisions or grant agreements
102. No_110 Off
103. Yes If yes please explain_2 Off
104. B6 Knowledge of FAR Part 31 Are appropriate personnel within the Company familiar with FAR Part 31
105. Yes_111 Off
106. No If no please explain Off
107. No_111 Off
108. Yes If yes please complete the following if applicable Off
109. Audit Off
110. Review Off
111. Compilation Off
112. Other please specify_3 Off
113. undefined_149
114. Name of CPA or Agency 1
115. Name of CPA or Agency 2
116. Name of CPA or Agency 3
117. Audit_2 Off
118. Review_2 Off
119. Compilation_2 Off
120. Other please specify_4 Off
121. undefined_150
122. Was the overhead rate calculated in accordance with FAR Part 31 Off
123. Name of CPA or Agency 1_2
124. Name of CPA or Agency 2_2
125. Name of CPA or Agency 3_2
126. Audit_3 Off
127. Review_3 Off
128. Compilation_3 Off
129. Other please specify_5 Off
130. Name of CPA or Agency 1_3
131. Name of CPA or Agency 2_3
132. Name of CPA or Agency 3_3
133. undefined_151
134. Internallydeveloped system Off
135. Hybrid system Please explain Off
136. Commercial system Name of vendor Off
137. undefined_152
138. undefined_153
139. Please describe any significant manual procedures used outside of the automated accounting system to record transactions
140. C2 Job Costing Does the Company have a jobcost accounting system Off
141. If no please explain what type of system is used to determine project costs
142. undefined_154 Off
143. Yes_115 Off
144. No Please explain_2 Off
145. Are billings prepared from or reconciled to reports generated from the Companys jobcost system
146. billing packages
147. Nonlabor expenses Off
148. If no please explain
149. Standards See AASHTO Guide Sections 22 44 52 55 and 63
150. No Please explain_3 Off
151. Yes If yes please answer a through c below Off
152. a Please provide details about the system
153. b How are appropriate personnel trained to distinguish between allowable and unallowable costs
154. c When does the primary review for allowability occurat time the transaction is recorded or later
155. undefined_163 Off
156. If yes are separate ledgers maintained for each Off
157. Comment
158. NA no jobcost ledger used_2 Off
159. No Please explain_4 Off
160. Check here if systems are integrated
161. undefined_164 Off
162. Yes If yes how often Check all that apply Off
163. Monthly Off
164. Quarterly Off
165. Semiannually Off
166. Annually_2 Off
167. Comment_2
168. b How frequently are bank statements reconciled Who performs this process
169. undefined_165 Off
170. Comment_3
171. projects and are the reports distributed to appropriate management personnel
172. Yes_121 Off
173. No If no please explain_2 Off
174. Yes_122 Off
175. No If no please explain_3 Off
176. undefined_166
177. Description of base
178. a single base for cost allocation Off
179. multiple bases for cost allocation Off
180. Description of bases
181. No_120 Off
182. Yes If yes Off
183. a Are separate indirect cost rates used for the home office and field offices Off
184. Please explain
185. b If home office and field office indirect cost rates are computed are they presented consistently to
186. Yes_124 Off
187. No If no please explain_4 Off
188. Please check here if not applicable Off
189. rates negotiated with a State DOT Off
190. No_122 Off
191. Yes If yes please explain and list the States that use these rates
192. three years Off
193. Yes_125 Off
194. undefined_176 Off
195. Yes_126 Off
196. Comment_4
197. cannot easily be modified removed or replaced and does a mechanismaudit trail exist to track all such events Off
198. Yes_127 Off
199. Comment_5
200. No_123 Off
201. undefined_177 Off
202. Yes If yes please specify
203. E2 Pay Cycle What is the Companys standard pay cycle Off
204. Biweekly Off
205. Monthly_2 Off
206. 1st 15th Off
207. Other please specify_6
208. If the Company uses more than one pay cycle please explain
209. a Does the Company use an electronic timekeeping system Off
210. If yes please provide an explanation of its operation or provide system documentation
211. b Are all employees including managers and ownersprincipals responsible for signing their own timesheets Off
212. If no please explain_2
213. c Are all employee timesheets approved by supervisors Off
214. If no please explain_3
215. d Is there a certification and approval process required for all time worked by owners and principals Off
216. If no then how is time accounted for and billed to projects
217. e How are timesheet coding errors detected and corrected
218. f How do timesheets identify work performed outside an agreements original scope of services
219. hours See AASHTO Guide Chapter 6 Off
220. timesheets
221. If no then please explain the method used to segregate direct and indirect labor hours
222. F2 Work Week Please list the Companys normal hours of business operation normal work week
223. pay or whether all direct labor hours are billed to specific contracts
224. No If no please explain_5 Off
225. Yes If yes which of the following methods does the Company use to account for uncompensated Off
226. week by directcharge employees who are exempt from the Fair Labor Standards Act
227. Effective Rate Method Please explain Off
228. Salary Variance Method Please explain Eg What was the total dollar amount of Off
229. Other Please explain Off
230. undefined_189
231. the salarypayroll variance for the year
232. F4 Contract ModificationsTime Tracking How does the Company segregate work performed under a basic
233. G1 Billing Rates Please describe how billing rates are determined or attach the Companys billingrate policy
234. Description Off
235. Billingrate policy attached Off
236. G2 Premium Overtime Does the Company pay overtime at a premium to any employees Off
237. Timeandahalf for all nonexempt employees Off
238. Other Please explain_2 Off
239. undefined_190
240. As part of direct labor and overhead is applied Off
241. As an Other Direct Cost no overhead applied Off
242. As an indirect labor cost included in the indirect cost rate Off
243. Other Please explain_3 Off
244. undefined_191
245. contract lump sum versus actual cost or customer government versus commercial
246. Yes_134 Off
247. No If no please explain_6 Off
248. contracts maximum hourly labor rate where will the excess cost be allocatedcharged
249. undefined_192 Off
250. As part of direct labor and overhead is applied_2 Off
251. As an Other Direct Cost no overhead applied_2 Off
252. Other Please explain_4 Off
253. undefined_193
254. billinvoice as direct expenses
255. H2 Credits Associated with Direct Costs Is the indirect cost pool relievedreduced for creditsreimbursements
256. received for direct costs Off
257. Yes_136 Off
258. designbuild efforts Off
259. Yes_137 Off
260. If yes please explain how the Company accounted for the stipend in the accounting
261. H5 Nonbillable Costs Describe the accounting treatment for direct costs not billable to clients Wherehow are
262. authorization
263. undefined_222 Off
264. Yes_138 Off
265. If yes are the vehicles leased or owned Off
266. Leased Off
267. Identify the total number of vehicles owned or leased by the company
268. Owned
269. Are mileage logs maintained for all vehicles If no please explain below
270. undefined_223 Off
271. Yes_139 Off
272. Is mileage separated by direct and indirect classifications and is mileage incurred in connection with Off
273. Explanation
274. How was the rate developed
275. Explanation_2
276. H8 Computer Expenses Are the Companys computer expenses incurred as a result of select one Off
277. Outside Services Off
278. Company ownership Off
279. H9 Printing and Reproduction Costs How are printing and reproduction expenses treated Off
280. If yes what is the rate
281. How was the rate developed_2
282. Direct cost Off
283. Indirect cost Off
284. Combination of direct and indirect Off
285. Direct cost_2 Off
286. Indirect cost_2 Off
287. Combination of direct and indirect_2 Off
288. If you marked combination of both please explain
289. For inhouse services are usage logs maintained and coded by jobproject Off
290. Is usage segregated by direct and indirect classifications Off
291. received Off
292. Direct cost_3 Off
293. Indirect cost_3 Off
294. Combination of direct and indirect_3 Off
295. If you marked combination of direct and indirect please explain below
296. Does the Company maintain a telephone log to record toll calls Off
297. undefined_224 Off
298. Employee Name or ID TitleClassificationRow1
299. ActivitiesRow1
300. Accounting TreatmentRow1
301. Employee Name or ID TitleClassificationRow2
302. ActivitiesRow2
303. Accounting TreatmentRow2
304. Employee Name or ID TitleClassificationRow3
305. ActivitiesRow3
306. Accounting TreatmentRow3
307. Employee Name or ID TitleClassificationRow4
308. ActivitiesRow4
309. Accounting TreatmentRow4
310. Employee Name or ID TitleClassificationRow5
311. ActivitiesRow5
312. Accounting TreatmentRow5
313. Employee Name or ID TitleClassificationRow6
314. ActivitiesRow6
315. Accounting TreatmentRow6
316. Employee Name or ID TitleClassificationRow7
317. ActivitiesRow7
318. Accounting TreatmentRow7
319. Employee Name or ID TitleClassificationRow8
320. ActivitiesRow8
321. Accounting TreatmentRow8
322. Employee Name or ID TitleClassificationRow9
323. ActivitiesRow9
324. Accounting TreatmentRow9
325. Employee Name or ID TitleClassificationRow10
326. ActivitiesRow10
327. Accounting TreatmentRow10
328. Employee Name or ID TitleClassificationRow11
329. ActivitiesRow11
330. Accounting TreatmentRow11
331. Employee Name or ID TitleClassificationRow12
332. ActivitiesRow12
333. Accounting TreatmentRow12
334. the latest indirect cost rate schedule Off
335. undefined_225 Off
336. Was any portion of these bonuses excluded from the submitted overhead rate Off
337. Comment_6
338. Yes Please provide a copy of the plan Off
339. undefined_226 Off
340. No Please describe how bonuses are determined and how this is communicated to employees
341. Yes_152 Off
342. undefined_227 Off
343. No If no please explain_7
344. Guide Section 75 Off
345. If yes describe the methodology used and how this process has been documented
346. Name or ID
347. TitlePosition
348. WagesSalary
349. Bonus
350. 1_3
351. fill_13
352. fill_14_2
353. fill_15
354. fill_16
355. Job Duties Related to How Related eg spouse parent child sibling in law
356. 2_3
357. fill_18
358. fill_19
359. fill_20
360. fill_21
361. Job Duties Related to How Related
362. 3_2
363. fill_23
364. fill_24
365. fill_25
366. fill_26
367. Job Duties Related to How Related_2
368. 4
369. fill_28
370. fill_29
371. fill_30
372. fill_31
373. Job Duties Related to How Related_3
374. 5
375. fill_33
376. fill_34_2
377. fill_35_2
378. fill_36_2
379. Job Duties Related to How Related_4
380. 6
381. fill_38_2
382. fill_39_2
383. fill_40_2
384. fill_41_2
385. Job Duties Related to How Related_5
386. 7
387. fill_43_2
388. fill_44_2
389. fill_45_3
390. fill_46
391. Job Duties Related to How Related_6
392. 8
393. fill_48
394. fill_49
395. fill_50
396. fill_51
397. Job Duties Related to How Related_7
398. WagesSalary_2
399. Bonus_2
400. Name or ID9
401. TitlePosition9
402. fill_54
403. fill_55
404. fill_56
405. fill_57
406. Job Duties Related to How Related_8
407. 1 0
408. fill_59
409. fill_60
410. fill_61
411. fill_62
412. Job Duties Related to How Related_9
413. NameRow1_2
414. Contact InformationRow1
415. How RelatedRow1
416. ProductsServices ProvidedRow1
417. fill_64
418. NameRow2_2
419. Contact InformationRow2
420. How RelatedRow2
421. ProductsServices ProvidedRow2
422. fill_65
423. NameRow3_2
424. Contact InformationRow3
425. How RelatedRow3
426. ProductsServices ProvidedRow3
427. fill_66
428. NameRow4_2
429. Contact InformationRow4
430. How RelatedRow4
431. ProductsServices ProvidedRow4
432. fill_67
433. NameRow5_2
434. Contact InformationRow5
435. How RelatedRow5
436. ProductsServices ProvidedRow5
437. fill_68
438. NameRow6_2
439. Contact InformationRow6
440. How RelatedRow6
441. ProductsServices ProvidedRow6
442. fill_69
443. NameRow7_2
444. Contact InformationRow7
445. How RelatedRow7
446. ProductsServices ProvidedRow7
447. fill_70
448. NameRow8_2
449. Contact InformationRow8
450. How RelatedRow8
451. ProductsServices ProvidedRow8
452. fill_71
453. NameRow9_2
454. Contact InformationRow9
455. How RelatedRow9
456. ProductsServices ProvidedRow9
457. fill_72
458. NameRow10_2
459. Contact InformationRow10
460. How RelatedRow10
461. ProductsServices ProvidedRow10
462. fill_73
463. NameRow11_2
464. Contact InformationRow11
465. How RelatedRow11
466. ProductsServices ProvidedRow11
467. fill_74
468. NameRow12_2
469. Contact InformationRow12
470. How RelatedRow12
471. ProductsServices ProvidedRow12
472. fill_75
473. from another entity organization or individual Off
474. ownersstockholders of the other entity Off
475. If yes please explain_3
476. b Have the rentallease costs been adjusted to the property owners actual costs Off
477. Description_2
478. No_147 Off
479. Yes If yes please complete Table 5 Off
480. NameRow1_3
481. Contact InformationRow1_2
482. How RelatedRow1_2
483. ProductsServices ProvidedRow1_2
484. fill_51_2
485. NameRow2_3
486. Contact InformationRow2_2
487. How RelatedRow2_2
488. ProductsServices ProvidedRow2_2
489. fill_52
490. NameRow3_3
491. Contact InformationRow3_2
492. How RelatedRow3_2
493. ProductsServices ProvidedRow3_2
494. fill_53
495. NameRow4_3
496. Contact InformationRow4_2
497. How RelatedRow4_2
498. ProductsServices ProvidedRow4_2
499. fill_54_2
500. NameRow5_3
501. Contact InformationRow5_2
502. How RelatedRow5_2
503. ProductsServices ProvidedRow5_2
504. fill_55_2
505. NameRow6_3
506. Contact InformationRow6_2
507. How RelatedRow6_2
508. ProductsServices ProvidedRow6_2
509. fill_56_2
510. NameRow7_3
511. Contact InformationRow7_2
512. How RelatedRow7_2
513. ProductsServices ProvidedRow7_2
514. fill_57_2
515. NameRow8_3
516. Contact InformationRow8_2
517. How RelatedRow8_2
518. ProductsServices ProvidedRow8_2
519. fill_58
520. NameRow9_3
521. Contact InformationRow9_2
522. How RelatedRow9_2
523. ProductsServices ProvidedRow9_2
524. fill_59_2
525. NameRow10_3
526. Contact InformationRow10_2
527. How RelatedRow10_2
528. ProductsServices ProvidedRow10_2
529. fill_60_2
530. NameRow11_3
531. Contact InformationRow11_2
532. How RelatedRow11_2
533. ProductsServices ProvidedRow11_2
534. fill_61_2
535. NameRow12_3
536. Contact InformationRow12_2
537. How RelatedRow12_2
538. ProductsServices ProvidedRow12_2
539. fill_62_2
540. undefined_228 Off
541. a Have any costs associated with this life insurance been included on the indirect cost rate schedule Off
542. No_149 Off
543. fill_1_3
544. Companysurviving partners Off
545. undefined_229 Off
546. Officerprincipals family Off
547. Other specify
548. Term Off
549. Whole life Off
550. Universal life Off
551. Endowments annuities Off
552. Accidental death Off
553. undefined_230 Off
554. Other please specify_7
555. government Off
556. If yes please provide complete details
557. updates to company policies and procedures to accommodate changes in the FAR Subpart 312 cost principles Off
558. If yes please describe the process
559. accounting systems or processes Off
560. If yes please describe the process How are risks identified and addressed
561. Regulations disseminated to project managers and accounting personnel
562. Title
563. Date Completed
564. Please identify the Companys primary contact for accounting questions
565. Radio Button2 Off
566. Radio Button3 Off
567. Radio Button4 Off
568. Radio Button5 Off
569. Radio Button6 Off
570. Radio Button7 Off
571. Radio Button8 Off
572. Radio Button9 Off
573. Radio Button11 Off
574. Comments_2
575. Radio Button2-2 Off
576. Radio Button3-2 Off
577. Radio Button4-2 Off
578. Radio Button5-2 Off
579. Radio Button6-2 Off
580. Radio Button7-2 Off
581. Radio Button8-2 Off
582. Radio Button9-2 Off
583. Radio Button10-2 Off
584. Radio Button5-2-2 Off
585. Radio Button7-2-2 Off
586. Radio Button8-2-2 Off
587. Radio Button9-2-2 Off
588. Radio Button2-3 Off
589. Radio Button3-3 Off
590. Radio Button4-4 Off
591. Radio Button5-4 Off
592. Radio Button6-4 Off
593. Radio Button9-4 Off
594. Radio Button10-4 Off
595. Vehicles Off
596. Telephone_2 Off
597. Computer Assisted Design and Drafting CADD Off
598. Computer nonCADD Off
599. Vehicles1 Off
600. Computer Assisted Design and Drafting CADD1 Off
601. Computer nonCADD1 Off
602. Telephone_21 Off
603. Vehicles2 Off
604. Computer Assisted Design and Drafting CADD2 Off
605. Computer nonCADD2 Off
606. Vehicles3 Off
607. Computer Assisted Design and Drafting CADD3 Off
608. Computer nonCADD3 Off
609. Telephone_23 Off
610. Vehicles4 Off
611. Computer Assisted Design and Drafting CADD4 Off
612. Computer nonCADD4 Off
613. Telephone_24 Off
614. Vehicles5 Off
615. Computer Assisted Design and Drafting CADD5 Off
616. Computer nonCADD5 Off
617. Vehicles6 Off
618. Computer Assisted Design and Drafting CADD6 Off
619. Computer nonCADD6 Off
620. Telephone_26 Off
621. Vehicles7 Off
622. Computer Assisted Design and Drafting CADD7 Off
623. Computer nonCADD7 Off
624. Telephone_27 Off
625. Vehicles8 Off
626. Computer Assisted Design and Drafting CADD8 Off
627. Computer nonCADD8 Off
628. foundation through common ownership1 Off
629. Radio Button4-47 Off
630. Radio Button5-47 Off
631. Radio Button6-47 Off
632. Radio Button5-2-27 Off
633. Radio Button7-2-27 Off
634. Radio Button8-2-27 Off
635. Radio Button97 Off
636. undefined_162 Off
637. Keyman Life Insurance
638. Company Name
639. TIN
640. Year Established
641. Typed or Printed Name

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

MoDOT Guidance

AASHTO Uniform Audit amp Accounting Guide

MoDOT Requirement

If Contract LaborPurchased Labor costs are included as direct labor on the overhead

schedule with or without the inclusion of fringe benefits the firm must provide the

methodology used to account for the expense

Chapter 5Cost Accounting

G Contract Labor Purchased Labor [Reference CAS 418]

In some cases engineering consultants contract for services provided by outside engineers

technicians and similar staff rather than hiring these individuals as employees These individuals

commonly are referred to as ―contract labor or ―purchased labor The accounting treatment

varies depending on the circumstances under which the purchased labor costs are incurred

Two acceptable methods of accounting for this labor are

1 Allocated as a direct cost to projects or

2 Treated as other labor (direct or indirect as appropriate)

CAS 418 requires pooled costs to be allocated to cost objectives in reasonable proportion to the

causal or beneficial relationship of the pooled costs to cost objectives Contract labor must share

in an allocation of indirect expenses where such a relationship exists and the allocation method is

consistent with the engineering consultantrsquos disclosed accounting practices A separate allocation

base for purchased labor may be necessary to allocate significant costs to contract labor such as

supervision and occupancy costs or to eliminate other costs such as fringe benefits that do not

benefit purchased labor

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

1. Headquarters Address
2. Company Website
3. Fiscal Year End
4. This ICQ was prepared for DOTagency name
5. Time Period Covered
6. Location of Accounting Records
7. Check here if not applicable Off
8. Check here if not applicable_2 Off
9. 1_2
10. 2_2
11. 3
12. Mailing address if different than headquarters address listed above
13. Sole Proprietorship Off
14. Partnership Off
15. C Corporation Off
16. S Corporation Off
17. undefined_132 Off
18. Other
19. If yes please explain
20. foundation through common ownership See AASHTO Guide Section 823B for details Off
21. If yes please explain_2
22. Ownership Percentage
23. NameRow1
24. TitleRow1
25. fill_34
26. NameRow2
27. TitleRow2
28. fill_35
29. NameRow3
30. TitleRow3
31. fill_36
32. NameRow4
33. TitleRow4
34. fill_37
35. NameRow5
36. TitleRow5
37. fill_38
38. NameRow6
39. TitleRow6
40. fill_39
41. NameRow7
42. TitleRow7
43. fill_40
44. NameRow8
45. TitleRow8
46. fill_41
47. NameRow9
48. TitleRow9
49. fill_42
50. NameRow10
51. TitleRow10
52. fill_43
53. NameRow11
54. TitleRow11
55. fill_44
56. NameRow12
57. TitleRow12
58. fill_45_2
59. a
60. b
61. c
62. d
63. a Number
64. b Locations
65. a Full time
66. b Part time
67. Has this number changed in the past oneyear period Off
68. No_109 Off
69. Yes If yes please explain
70. a State government
71. c Local government
72. b Federal government
73. d Commercialprivate
74. undefined_134
75. undefined_135
76. undefined_136
77. a Lump sum
78. c Cost plus time and materials
79. Please explain Other
80. b Cost plus fixed fee
81. d Other
82. undefined_137 Off
83. Yes_109 Off
84. financial statements Off
85. Cash Off
86. Accrual Off
87. Hybrid Please explain Hybrid
88. Was the same basis of accounting also used to prepare the firms indirect cost rate schedule Off
89. Yes_110 Off
90. No Please explain
91. to determine costs eligible for reimbursement per FAR Part 31
92. Annually Off
93. Other please specify Off
94. Was the most recent schedule prepared by the Company or by another entity instead eg CPA firm
95. Internal staff Off
96. External party specify Off
97. Period covered by most recent indirect cost schedule
98. Oneyear period ended December 31 20 Off
99. Other please specify_2 Off
100. undefined_148
101. fraud illegal acts abuse or violations of contracts provisions or grant agreements
102. No_110 Off
103. Yes If yes please explain_2 Off
104. B6 Knowledge of FAR Part 31 Are appropriate personnel within the Company familiar with FAR Part 31
105. Yes_111 Off
106. No If no please explain Off
107. No_111 Off
108. Yes If yes please complete the following if applicable Off
109. Audit Off
110. Review Off
111. Compilation Off
112. Other please specify_3 Off
113. undefined_149
114. Name of CPA or Agency 1
115. Name of CPA or Agency 2
116. Name of CPA or Agency 3
117. Audit_2 Off
118. Review_2 Off
119. Compilation_2 Off
120. Other please specify_4 Off
121. undefined_150
122. Was the overhead rate calculated in accordance with FAR Part 31 Off
123. Name of CPA or Agency 1_2
124. Name of CPA or Agency 2_2
125. Name of CPA or Agency 3_2
126. Audit_3 Off
127. Review_3 Off
128. Compilation_3 Off
129. Other please specify_5 Off
130. Name of CPA or Agency 1_3
131. Name of CPA or Agency 2_3
132. Name of CPA or Agency 3_3
133. undefined_151
134. Internallydeveloped system Off
135. Hybrid system Please explain Off
136. Commercial system Name of vendor Off
137. undefined_152
138. undefined_153
139. Please describe any significant manual procedures used outside of the automated accounting system to record transactions
140. C2 Job Costing Does the Company have a jobcost accounting system Off
141. If no please explain what type of system is used to determine project costs
142. undefined_154 Off
143. Yes_115 Off
144. No Please explain_2 Off
145. Are billings prepared from or reconciled to reports generated from the Companys jobcost system
146. billing packages
147. Nonlabor expenses Off
148. If no please explain
149. Standards See AASHTO Guide Sections 22 44 52 55 and 63
150. No Please explain_3 Off
151. Yes If yes please answer a through c below Off
152. a Please provide details about the system
153. b How are appropriate personnel trained to distinguish between allowable and unallowable costs
154. c When does the primary review for allowability occurat time the transaction is recorded or later
155. undefined_163 Off
156. If yes are separate ledgers maintained for each Off
157. Comment
158. NA no jobcost ledger used_2 Off
159. No Please explain_4 Off
160. Check here if systems are integrated
161. undefined_164 Off
162. Yes If yes how often Check all that apply Off
163. Monthly Off
164. Quarterly Off
165. Semiannually Off
166. Annually_2 Off
167. Comment_2
168. b How frequently are bank statements reconciled Who performs this process
169. undefined_165 Off
170. Comment_3
171. projects and are the reports distributed to appropriate management personnel
172. Yes_121 Off
173. No If no please explain_2 Off
174. Yes_122 Off
175. No If no please explain_3 Off
176. undefined_166
177. Description of base
178. a single base for cost allocation Off
179. multiple bases for cost allocation Off
180. Description of bases
181. No_120 Off
182. Yes If yes Off
183. a Are separate indirect cost rates used for the home office and field offices Off
184. Please explain
185. b If home office and field office indirect cost rates are computed are they presented consistently to
186. Yes_124 Off
187. No If no please explain_4 Off
188. Please check here if not applicable Off
189. rates negotiated with a State DOT Off
190. No_122 Off
191. Yes If yes please explain and list the States that use these rates
192. three years Off
193. Yes_125 Off
194. undefined_176 Off
195. Yes_126 Off
196. Comment_4
197. cannot easily be modified removed or replaced and does a mechanismaudit trail exist to track all such events Off
198. Yes_127 Off
199. Comment_5
200. No_123 Off
201. undefined_177 Off
202. Yes If yes please specify
203. E2 Pay Cycle What is the Companys standard pay cycle Off
204. Biweekly Off
205. Monthly_2 Off
206. 1st 15th Off
207. Other please specify_6
208. If the Company uses more than one pay cycle please explain
209. a Does the Company use an electronic timekeeping system Off
210. If yes please provide an explanation of its operation or provide system documentation
211. b Are all employees including managers and ownersprincipals responsible for signing their own timesheets Off
212. If no please explain_2
213. c Are all employee timesheets approved by supervisors Off
214. If no please explain_3
215. d Is there a certification and approval process required for all time worked by owners and principals Off
216. If no then how is time accounted for and billed to projects
217. e How are timesheet coding errors detected and corrected
218. f How do timesheets identify work performed outside an agreements original scope of services
219. hours See AASHTO Guide Chapter 6 Off
220. timesheets
221. If no then please explain the method used to segregate direct and indirect labor hours
222. F2 Work Week Please list the Companys normal hours of business operation normal work week
223. pay or whether all direct labor hours are billed to specific contracts
224. No If no please explain_5 Off
225. Yes If yes which of the following methods does the Company use to account for uncompensated Off
226. week by directcharge employees who are exempt from the Fair Labor Standards Act
227. Effective Rate Method Please explain Off
228. Salary Variance Method Please explain Eg What was the total dollar amount of Off
229. Other Please explain Off
230. undefined_189
231. the salarypayroll variance for the year
232. F4 Contract ModificationsTime Tracking How does the Company segregate work performed under a basic
233. G1 Billing Rates Please describe how billing rates are determined or attach the Companys billingrate policy
234. Description Off
235. Billingrate policy attached Off
236. G2 Premium Overtime Does the Company pay overtime at a premium to any employees Off
237. Timeandahalf for all nonexempt employees Off
238. Other Please explain_2 Off
239. undefined_190
240. As part of direct labor and overhead is applied Off
241. As an Other Direct Cost no overhead applied Off
242. As an indirect labor cost included in the indirect cost rate Off
243. Other Please explain_3 Off
244. undefined_191
245. contract lump sum versus actual cost or customer government versus commercial
246. Yes_134 Off
247. No If no please explain_6 Off
248. contracts maximum hourly labor rate where will the excess cost be allocatedcharged
249. undefined_192 Off
250. As part of direct labor and overhead is applied_2 Off
251. As an Other Direct Cost no overhead applied_2 Off
252. Other Please explain_4 Off
253. undefined_193
254. billinvoice as direct expenses
255. H2 Credits Associated with Direct Costs Is the indirect cost pool relievedreduced for creditsreimbursements
256. received for direct costs Off
257. Yes_136 Off
258. designbuild efforts Off
259. Yes_137 Off
260. If yes please explain how the Company accounted for the stipend in the accounting
261. H5 Nonbillable Costs Describe the accounting treatment for direct costs not billable to clients Wherehow are
262. authorization
263. undefined_222 Off
264. Yes_138 Off
265. If yes are the vehicles leased or owned Off
266. Leased Off
267. Identify the total number of vehicles owned or leased by the company
268. Owned
269. Are mileage logs maintained for all vehicles If no please explain below
270. undefined_223 Off
271. Yes_139 Off
272. Is mileage separated by direct and indirect classifications and is mileage incurred in connection with Off
273. Explanation
274. How was the rate developed
275. Explanation_2
276. H8 Computer Expenses Are the Companys computer expenses incurred as a result of select one Off
277. Outside Services Off
278. Company ownership Off
279. H9 Printing and Reproduction Costs How are printing and reproduction expenses treated Off
280. If yes what is the rate
281. How was the rate developed_2
282. Direct cost Off
283. Indirect cost Off
284. Combination of direct and indirect Off
285. Direct cost_2 Off
286. Indirect cost_2 Off
287. Combination of direct and indirect_2 Off
288. If you marked combination of both please explain
289. For inhouse services are usage logs maintained and coded by jobproject Off
290. Is usage segregated by direct and indirect classifications Off
291. received Off
292. Direct cost_3 Off
293. Indirect cost_3 Off
294. Combination of direct and indirect_3 Off
295. If you marked combination of direct and indirect please explain below
296. Does the Company maintain a telephone log to record toll calls Off
297. undefined_224 Off
298. Employee Name or ID TitleClassificationRow1
299. ActivitiesRow1
300. Accounting TreatmentRow1
301. Employee Name or ID TitleClassificationRow2
302. ActivitiesRow2
303. Accounting TreatmentRow2
304. Employee Name or ID TitleClassificationRow3
305. ActivitiesRow3
306. Accounting TreatmentRow3
307. Employee Name or ID TitleClassificationRow4
308. ActivitiesRow4
309. Accounting TreatmentRow4
310. Employee Name or ID TitleClassificationRow5
311. ActivitiesRow5
312. Accounting TreatmentRow5
313. Employee Name or ID TitleClassificationRow6
314. ActivitiesRow6
315. Accounting TreatmentRow6
316. Employee Name or ID TitleClassificationRow7
317. ActivitiesRow7
318. Accounting TreatmentRow7
319. Employee Name or ID TitleClassificationRow8
320. ActivitiesRow8
321. Accounting TreatmentRow8
322. Employee Name or ID TitleClassificationRow9
323. ActivitiesRow9
324. Accounting TreatmentRow9
325. Employee Name or ID TitleClassificationRow10
326. ActivitiesRow10
327. Accounting TreatmentRow10
328. Employee Name or ID TitleClassificationRow11
329. ActivitiesRow11
330. Accounting TreatmentRow11
331. Employee Name or ID TitleClassificationRow12
332. ActivitiesRow12
333. Accounting TreatmentRow12
334. the latest indirect cost rate schedule Off
335. undefined_225 Off
336. Was any portion of these bonuses excluded from the submitted overhead rate Off
337. Comment_6
338. Yes Please provide a copy of the plan Off
339. undefined_226 Off
340. No Please describe how bonuses are determined and how this is communicated to employees
341. Yes_152 Off
342. undefined_227 Off
343. No If no please explain_7
344. Guide Section 75 Off
345. If yes describe the methodology used and how this process has been documented
346. Name or ID
347. TitlePosition
348. WagesSalary
349. Bonus
350. 1_3
351. fill_13
352. fill_14_2
353. fill_15
354. fill_16
355. Job Duties Related to How Related eg spouse parent child sibling in law
356. 2_3
357. fill_18
358. fill_19
359. fill_20
360. fill_21
361. Job Duties Related to How Related
362. 3_2
363. fill_23
364. fill_24
365. fill_25
366. fill_26
367. Job Duties Related to How Related_2
368. 4
369. fill_28
370. fill_29
371. fill_30
372. fill_31
373. Job Duties Related to How Related_3
374. 5
375. fill_33
376. fill_34_2
377. fill_35_2
378. fill_36_2
379. Job Duties Related to How Related_4
380. 6
381. fill_38_2
382. fill_39_2
383. fill_40_2
384. fill_41_2
385. Job Duties Related to How Related_5
386. 7
387. fill_43_2
388. fill_44_2
389. fill_45_3
390. fill_46
391. Job Duties Related to How Related_6
392. 8
393. fill_48
394. fill_49
395. fill_50
396. fill_51
397. Job Duties Related to How Related_7
398. WagesSalary_2
399. Bonus_2
400. Name or ID9
401. TitlePosition9
402. fill_54
403. fill_55
404. fill_56
405. fill_57
406. Job Duties Related to How Related_8
407. 1 0
408. fill_59
409. fill_60
410. fill_61
411. fill_62
412. Job Duties Related to How Related_9
413. NameRow1_2
414. Contact InformationRow1
415. How RelatedRow1
416. ProductsServices ProvidedRow1
417. fill_64
418. NameRow2_2
419. Contact InformationRow2
420. How RelatedRow2
421. ProductsServices ProvidedRow2
422. fill_65
423. NameRow3_2
424. Contact InformationRow3
425. How RelatedRow3
426. ProductsServices ProvidedRow3
427. fill_66
428. NameRow4_2
429. Contact InformationRow4
430. How RelatedRow4
431. ProductsServices ProvidedRow4
432. fill_67
433. NameRow5_2
434. Contact InformationRow5
435. How RelatedRow5
436. ProductsServices ProvidedRow5
437. fill_68
438. NameRow6_2
439. Contact InformationRow6
440. How RelatedRow6
441. ProductsServices ProvidedRow6
442. fill_69
443. NameRow7_2
444. Contact InformationRow7
445. How RelatedRow7
446. ProductsServices ProvidedRow7
447. fill_70
448. NameRow8_2
449. Contact InformationRow8
450. How RelatedRow8
451. ProductsServices ProvidedRow8
452. fill_71
453. NameRow9_2
454. Contact InformationRow9
455. How RelatedRow9
456. ProductsServices ProvidedRow9
457. fill_72
458. NameRow10_2
459. Contact InformationRow10
460. How RelatedRow10
461. ProductsServices ProvidedRow10
462. fill_73
463. NameRow11_2
464. Contact InformationRow11
465. How RelatedRow11
466. ProductsServices ProvidedRow11
467. fill_74
468. NameRow12_2
469. Contact InformationRow12
470. How RelatedRow12
471. ProductsServices ProvidedRow12
472. fill_75
473. from another entity organization or individual Off
474. ownersstockholders of the other entity Off
475. If yes please explain_3
476. b Have the rentallease costs been adjusted to the property owners actual costs Off
477. Description_2
478. No_147 Off
479. Yes If yes please complete Table 5 Off
480. NameRow1_3
481. Contact InformationRow1_2
482. How RelatedRow1_2
483. ProductsServices ProvidedRow1_2
484. fill_51_2
485. NameRow2_3
486. Contact InformationRow2_2
487. How RelatedRow2_2
488. ProductsServices ProvidedRow2_2
489. fill_52
490. NameRow3_3
491. Contact InformationRow3_2
492. How RelatedRow3_2
493. ProductsServices ProvidedRow3_2
494. fill_53
495. NameRow4_3
496. Contact InformationRow4_2
497. How RelatedRow4_2
498. ProductsServices ProvidedRow4_2
499. fill_54_2
500. NameRow5_3
501. Contact InformationRow5_2
502. How RelatedRow5_2
503. ProductsServices ProvidedRow5_2
504. fill_55_2
505. NameRow6_3
506. Contact InformationRow6_2
507. How RelatedRow6_2
508. ProductsServices ProvidedRow6_2
509. fill_56_2
510. NameRow7_3
511. Contact InformationRow7_2
512. How RelatedRow7_2
513. ProductsServices ProvidedRow7_2
514. fill_57_2
515. NameRow8_3
516. Contact InformationRow8_2
517. How RelatedRow8_2
518. ProductsServices ProvidedRow8_2
519. fill_58
520. NameRow9_3
521. Contact InformationRow9_2
522. How RelatedRow9_2
523. ProductsServices ProvidedRow9_2
524. fill_59_2
525. NameRow10_3
526. Contact InformationRow10_2
527. How RelatedRow10_2
528. ProductsServices ProvidedRow10_2
529. fill_60_2
530. NameRow11_3
531. Contact InformationRow11_2
532. How RelatedRow11_2
533. ProductsServices ProvidedRow11_2
534. fill_61_2
535. NameRow12_3
536. Contact InformationRow12_2
537. How RelatedRow12_2
538. ProductsServices ProvidedRow12_2
539. fill_62_2
540. undefined_228 Off
541. a Have any costs associated with this life insurance been included on the indirect cost rate schedule Off
542. No_149 Off
543. fill_1_3
544. Companysurviving partners Off
545. undefined_229 Off
546. Officerprincipals family Off
547. Other specify
548. Term Off
549. Whole life Off
550. Universal life Off
551. Endowments annuities Off
552. Accidental death Off
553. undefined_230 Off
554. Other please specify_7
555. government Off
556. If yes please provide complete details
557. updates to company policies and procedures to accommodate changes in the FAR Subpart 312 cost principles Off
558. If yes please describe the process
559. accounting systems or processes Off
560. If yes please describe the process How are risks identified and addressed
561. Regulations disseminated to project managers and accounting personnel
562. Title
563. Date Completed
564. Please identify the Companys primary contact for accounting questions
565. Radio Button2 Off
566. Radio Button3 Off
567. Radio Button4 Off
568. Radio Button5 Off
569. Radio Button6 Off
570. Radio Button7 Off
571. Radio Button8 Off
572. Radio Button9 Off
573. Radio Button11 Off
574. Comments_2
575. Radio Button2-2 Off
576. Radio Button3-2 Off
577. Radio Button4-2 Off
578. Radio Button5-2 Off
579. Radio Button6-2 Off
580. Radio Button7-2 Off
581. Radio Button8-2 Off
582. Radio Button9-2 Off
583. Radio Button10-2 Off
584. Radio Button5-2-2 Off
585. Radio Button7-2-2 Off
586. Radio Button8-2-2 Off
587. Radio Button9-2-2 Off
588. Radio Button2-3 Off
589. Radio Button3-3 Off
590. Radio Button4-4 Off
591. Radio Button5-4 Off
592. Radio Button6-4 Off
593. Radio Button9-4 Off
594. Radio Button10-4 Off
595. Vehicles Off
596. Telephone_2 Off
597. Computer Assisted Design and Drafting CADD Off
598. Computer nonCADD Off
599. Vehicles1 Off
600. Computer Assisted Design and Drafting CADD1 Off
601. Computer nonCADD1 Off
602. Telephone_21 Off
603. Vehicles2 Off
604. Computer Assisted Design and Drafting CADD2 Off
605. Computer nonCADD2 Off
606. Vehicles3 Off
607. Computer Assisted Design and Drafting CADD3 Off
608. Computer nonCADD3 Off
609. Telephone_23 Off
610. Vehicles4 Off
611. Computer Assisted Design and Drafting CADD4 Off
612. Computer nonCADD4 Off
613. Telephone_24 Off
614. Vehicles5 Off
615. Computer Assisted Design and Drafting CADD5 Off
616. Computer nonCADD5 Off
617. Vehicles6 Off
618. Computer Assisted Design and Drafting CADD6 Off
619. Computer nonCADD6 Off
620. Telephone_26 Off
621. Vehicles7 Off
622. Computer Assisted Design and Drafting CADD7 Off
623. Computer nonCADD7 Off
624. Telephone_27 Off
625. Vehicles8 Off
626. Computer Assisted Design and Drafting CADD8 Off
627. Computer nonCADD8 Off
628. foundation through common ownership1 Off
629. Radio Button4-47 Off
630. Radio Button5-47 Off
631. Radio Button6-47 Off
632. Radio Button5-2-27 Off
633. Radio Button7-2-27 Off
634. Radio Button8-2-27 Off
635. Radio Button97 Off
636. undefined_162 Off
637. Keyman Life Insurance
638. Company Name
639. TIN
640. Year Established
641. Typed or Printed Name

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

MoDOT Guidance

AASHTO Uniform Audit amp Accounting Guide

MoDOT Requirement

If Contract LaborPurchased Labor costs are included as direct labor on the overhead

schedule with or without the inclusion of fringe benefits the firm must provide the

methodology used to account for the expense

Chapter 5Cost Accounting

G Contract Labor Purchased Labor [Reference CAS 418]

In some cases engineering consultants contract for services provided by outside engineers

technicians and similar staff rather than hiring these individuals as employees These individuals

commonly are referred to as ―contract labor or ―purchased labor The accounting treatment

varies depending on the circumstances under which the purchased labor costs are incurred

Two acceptable methods of accounting for this labor are

1 Allocated as a direct cost to projects or

2 Treated as other labor (direct or indirect as appropriate)

CAS 418 requires pooled costs to be allocated to cost objectives in reasonable proportion to the

causal or beneficial relationship of the pooled costs to cost objectives Contract labor must share

in an allocation of indirect expenses where such a relationship exists and the allocation method is

consistent with the engineering consultantrsquos disclosed accounting practices A separate allocation

base for purchased labor may be necessary to allocate significant costs to contract labor such as

supervision and occupancy costs or to eliminate other costs such as fringe benefits that do not

benefit purchased labor

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

1. Headquarters Address
2. Company Website
3. Fiscal Year End
4. This ICQ was prepared for DOTagency name
5. Time Period Covered
6. Location of Accounting Records
7. Check here if not applicable Off
8. Check here if not applicable_2 Off
9. 1_2
10. 2_2
11. 3
12. Mailing address if different than headquarters address listed above
13. Sole Proprietorship Off
14. Partnership Off
15. C Corporation Off
16. S Corporation Off
17. undefined_132 Off
18. Other
19. If yes please explain
20. foundation through common ownership See AASHTO Guide Section 823B for details Off
21. If yes please explain_2
22. Ownership Percentage
23. NameRow1
24. TitleRow1
25. fill_34
26. NameRow2
27. TitleRow2
28. fill_35
29. NameRow3
30. TitleRow3
31. fill_36
32. NameRow4
33. TitleRow4
34. fill_37
35. NameRow5
36. TitleRow5
37. fill_38
38. NameRow6
39. TitleRow6
40. fill_39
41. NameRow7
42. TitleRow7
43. fill_40
44. NameRow8
45. TitleRow8
46. fill_41
47. NameRow9
48. TitleRow9
49. fill_42
50. NameRow10
51. TitleRow10
52. fill_43
53. NameRow11
54. TitleRow11
55. fill_44
56. NameRow12
57. TitleRow12
58. fill_45_2
59. a
60. b
61. c
62. d
63. a Number
64. b Locations
65. a Full time
66. b Part time
67. Has this number changed in the past oneyear period Off
68. No_109 Off
69. Yes If yes please explain
70. a State government
71. c Local government
72. b Federal government
73. d Commercialprivate
74. undefined_134
75. undefined_135
76. undefined_136
77. a Lump sum
78. c Cost plus time and materials
79. Please explain Other
80. b Cost plus fixed fee
81. d Other
82. undefined_137 Off
83. Yes_109 Off
84. financial statements Off
85. Cash Off
86. Accrual Off
87. Hybrid Please explain Hybrid
88. Was the same basis of accounting also used to prepare the firms indirect cost rate schedule Off
89. Yes_110 Off
90. No Please explain
91. to determine costs eligible for reimbursement per FAR Part 31
92. Annually Off
93. Other please specify Off
94. Was the most recent schedule prepared by the Company or by another entity instead eg CPA firm
95. Internal staff Off
96. External party specify Off
97. Period covered by most recent indirect cost schedule
98. Oneyear period ended December 31 20 Off
99. Other please specify_2 Off
100. undefined_148
101. fraud illegal acts abuse or violations of contracts provisions or grant agreements
102. No_110 Off
103. Yes If yes please explain_2 Off
104. B6 Knowledge of FAR Part 31 Are appropriate personnel within the Company familiar with FAR Part 31
105. Yes_111 Off
106. No If no please explain Off
107. No_111 Off
108. Yes If yes please complete the following if applicable Off
109. Audit Off
110. Review Off
111. Compilation Off
112. Other please specify_3 Off
113. undefined_149
114. Name of CPA or Agency 1
115. Name of CPA or Agency 2
116. Name of CPA or Agency 3
117. Audit_2 Off
118. Review_2 Off
119. Compilation_2 Off
120. Other please specify_4 Off
121. undefined_150
122. Was the overhead rate calculated in accordance with FAR Part 31 Off
123. Name of CPA or Agency 1_2
124. Name of CPA or Agency 2_2
125. Name of CPA or Agency 3_2
126. Audit_3 Off
127. Review_3 Off
128. Compilation_3 Off
129. Other please specify_5 Off
130. Name of CPA or Agency 1_3
131. Name of CPA or Agency 2_3
132. Name of CPA or Agency 3_3
133. undefined_151
134. Internallydeveloped system Off
135. Hybrid system Please explain Off
136. Commercial system Name of vendor Off
137. undefined_152
138. undefined_153
139. Please describe any significant manual procedures used outside of the automated accounting system to record transactions
140. C2 Job Costing Does the Company have a jobcost accounting system Off
141. If no please explain what type of system is used to determine project costs
142. undefined_154 Off
143. Yes_115 Off
144. No Please explain_2 Off
145. Are billings prepared from or reconciled to reports generated from the Companys jobcost system
146. billing packages
147. Nonlabor expenses Off
148. If no please explain
149. Standards See AASHTO Guide Sections 22 44 52 55 and 63
150. No Please explain_3 Off
151. Yes If yes please answer a through c below Off
152. a Please provide details about the system
153. b How are appropriate personnel trained to distinguish between allowable and unallowable costs
154. c When does the primary review for allowability occurat time the transaction is recorded or later
155. undefined_163 Off
156. If yes are separate ledgers maintained for each Off
157. Comment
158. NA no jobcost ledger used_2 Off
159. No Please explain_4 Off
160. Check here if systems are integrated
161. undefined_164 Off
162. Yes If yes how often Check all that apply Off
163. Monthly Off
164. Quarterly Off
165. Semiannually Off
166. Annually_2 Off
167. Comment_2
168. b How frequently are bank statements reconciled Who performs this process
169. undefined_165 Off
170. Comment_3
171. projects and are the reports distributed to appropriate management personnel
172. Yes_121 Off
173. No If no please explain_2 Off
174. Yes_122 Off
175. No If no please explain_3 Off
176. undefined_166
177. Description of base
178. a single base for cost allocation Off
179. multiple bases for cost allocation Off
180. Description of bases
181. No_120 Off
182. Yes If yes Off
183. a Are separate indirect cost rates used for the home office and field offices Off
184. Please explain
185. b If home office and field office indirect cost rates are computed are they presented consistently to
186. Yes_124 Off
187. No If no please explain_4 Off
188. Please check here if not applicable Off
189. rates negotiated with a State DOT Off
190. No_122 Off
191. Yes If yes please explain and list the States that use these rates
192. three years Off
193. Yes_125 Off
194. undefined_176 Off
195. Yes_126 Off
196. Comment_4
197. cannot easily be modified removed or replaced and does a mechanismaudit trail exist to track all such events Off
198. Yes_127 Off
199. Comment_5
200. No_123 Off
201. undefined_177 Off
202. Yes If yes please specify
203. E2 Pay Cycle What is the Companys standard pay cycle Off
204. Biweekly Off
205. Monthly_2 Off
206. 1st 15th Off
207. Other please specify_6
208. If the Company uses more than one pay cycle please explain
209. a Does the Company use an electronic timekeeping system Off
210. If yes please provide an explanation of its operation or provide system documentation
211. b Are all employees including managers and ownersprincipals responsible for signing their own timesheets Off
212. If no please explain_2
213. c Are all employee timesheets approved by supervisors Off
214. If no please explain_3
215. d Is there a certification and approval process required for all time worked by owners and principals Off
216. If no then how is time accounted for and billed to projects
217. e How are timesheet coding errors detected and corrected
218. f How do timesheets identify work performed outside an agreements original scope of services
219. hours See AASHTO Guide Chapter 6 Off
220. timesheets
221. If no then please explain the method used to segregate direct and indirect labor hours
222. F2 Work Week Please list the Companys normal hours of business operation normal work week
223. pay or whether all direct labor hours are billed to specific contracts
224. No If no please explain_5 Off
225. Yes If yes which of the following methods does the Company use to account for uncompensated Off
226. week by directcharge employees who are exempt from the Fair Labor Standards Act
227. Effective Rate Method Please explain Off
228. Salary Variance Method Please explain Eg What was the total dollar amount of Off
229. Other Please explain Off
230. undefined_189
231. the salarypayroll variance for the year
232. F4 Contract ModificationsTime Tracking How does the Company segregate work performed under a basic
233. G1 Billing Rates Please describe how billing rates are determined or attach the Companys billingrate policy
234. Description Off
235. Billingrate policy attached Off
236. G2 Premium Overtime Does the Company pay overtime at a premium to any employees Off
237. Timeandahalf for all nonexempt employees Off
238. Other Please explain_2 Off
239. undefined_190
240. As part of direct labor and overhead is applied Off
241. As an Other Direct Cost no overhead applied Off
242. As an indirect labor cost included in the indirect cost rate Off
243. Other Please explain_3 Off
244. undefined_191
245. contract lump sum versus actual cost or customer government versus commercial
246. Yes_134 Off
247. No If no please explain_6 Off
248. contracts maximum hourly labor rate where will the excess cost be allocatedcharged
249. undefined_192 Off
250. As part of direct labor and overhead is applied_2 Off
251. As an Other Direct Cost no overhead applied_2 Off
252. Other Please explain_4 Off
253. undefined_193
254. billinvoice as direct expenses
255. H2 Credits Associated with Direct Costs Is the indirect cost pool relievedreduced for creditsreimbursements
256. received for direct costs Off
257. Yes_136 Off
258. designbuild efforts Off
259. Yes_137 Off
260. If yes please explain how the Company accounted for the stipend in the accounting
261. H5 Nonbillable Costs Describe the accounting treatment for direct costs not billable to clients Wherehow are
262. authorization
263. undefined_222 Off
264. Yes_138 Off
265. If yes are the vehicles leased or owned Off
266. Leased Off
267. Identify the total number of vehicles owned or leased by the company
268. Owned
269. Are mileage logs maintained for all vehicles If no please explain below
270. undefined_223 Off
271. Yes_139 Off
272. Is mileage separated by direct and indirect classifications and is mileage incurred in connection with Off
273. Explanation
274. How was the rate developed
275. Explanation_2
276. H8 Computer Expenses Are the Companys computer expenses incurred as a result of select one Off
277. Outside Services Off
278. Company ownership Off
279. H9 Printing and Reproduction Costs How are printing and reproduction expenses treated Off
280. If yes what is the rate
281. How was the rate developed_2
282. Direct cost Off
283. Indirect cost Off
284. Combination of direct and indirect Off
285. Direct cost_2 Off
286. Indirect cost_2 Off
287. Combination of direct and indirect_2 Off
288. If you marked combination of both please explain
289. For inhouse services are usage logs maintained and coded by jobproject Off
290. Is usage segregated by direct and indirect classifications Off
291. received Off
292. Direct cost_3 Off
293. Indirect cost_3 Off
294. Combination of direct and indirect_3 Off
295. If you marked combination of direct and indirect please explain below
296. Does the Company maintain a telephone log to record toll calls Off
297. undefined_224 Off
298. Employee Name or ID TitleClassificationRow1
299. ActivitiesRow1
300. Accounting TreatmentRow1
301. Employee Name or ID TitleClassificationRow2
302. ActivitiesRow2
303. Accounting TreatmentRow2
304. Employee Name or ID TitleClassificationRow3
305. ActivitiesRow3
306. Accounting TreatmentRow3
307. Employee Name or ID TitleClassificationRow4
308. ActivitiesRow4
309. Accounting TreatmentRow4
310. Employee Name or ID TitleClassificationRow5
311. ActivitiesRow5
312. Accounting TreatmentRow5
313. Employee Name or ID TitleClassificationRow6
314. ActivitiesRow6
315. Accounting TreatmentRow6
316. Employee Name or ID TitleClassificationRow7
317. ActivitiesRow7
318. Accounting TreatmentRow7
319. Employee Name or ID TitleClassificationRow8
320. ActivitiesRow8
321. Accounting TreatmentRow8
322. Employee Name or ID TitleClassificationRow9
323. ActivitiesRow9
324. Accounting TreatmentRow9
325. Employee Name or ID TitleClassificationRow10
326. ActivitiesRow10
327. Accounting TreatmentRow10
328. Employee Name or ID TitleClassificationRow11
329. ActivitiesRow11
330. Accounting TreatmentRow11
331. Employee Name or ID TitleClassificationRow12
332. ActivitiesRow12
333. Accounting TreatmentRow12
334. the latest indirect cost rate schedule Off
335. undefined_225 Off
336. Was any portion of these bonuses excluded from the submitted overhead rate Off
337. Comment_6
338. Yes Please provide a copy of the plan Off
339. undefined_226 Off
340. No Please describe how bonuses are determined and how this is communicated to employees
341. Yes_152 Off
342. undefined_227 Off
343. No If no please explain_7
344. Guide Section 75 Off
345. If yes describe the methodology used and how this process has been documented
346. Name or ID
347. TitlePosition
348. WagesSalary
349. Bonus
350. 1_3
351. fill_13
352. fill_14_2
353. fill_15
354. fill_16
355. Job Duties Related to How Related eg spouse parent child sibling in law
356. 2_3
357. fill_18
358. fill_19
359. fill_20
360. fill_21
361. Job Duties Related to How Related
362. 3_2
363. fill_23
364. fill_24
365. fill_25
366. fill_26
367. Job Duties Related to How Related_2
368. 4
369. fill_28
370. fill_29
371. fill_30
372. fill_31
373. Job Duties Related to How Related_3
374. 5
375. fill_33
376. fill_34_2
377. fill_35_2
378. fill_36_2
379. Job Duties Related to How Related_4
380. 6
381. fill_38_2
382. fill_39_2
383. fill_40_2
384. fill_41_2
385. Job Duties Related to How Related_5
386. 7
387. fill_43_2
388. fill_44_2
389. fill_45_3
390. fill_46
391. Job Duties Related to How Related_6
392. 8
393. fill_48
394. fill_49
395. fill_50
396. fill_51
397. Job Duties Related to How Related_7
398. WagesSalary_2
399. Bonus_2
400. Name or ID9
401. TitlePosition9
402. fill_54
403. fill_55
404. fill_56
405. fill_57
406. Job Duties Related to How Related_8
407. 1 0
408. fill_59
409. fill_60
410. fill_61
411. fill_62
412. Job Duties Related to How Related_9
413. NameRow1_2
414. Contact InformationRow1
415. How RelatedRow1
416. ProductsServices ProvidedRow1
417. fill_64
418. NameRow2_2
419. Contact InformationRow2
420. How RelatedRow2
421. ProductsServices ProvidedRow2
422. fill_65
423. NameRow3_2
424. Contact InformationRow3
425. How RelatedRow3
426. ProductsServices ProvidedRow3
427. fill_66
428. NameRow4_2
429. Contact InformationRow4
430. How RelatedRow4
431. ProductsServices ProvidedRow4
432. fill_67
433. NameRow5_2
434. Contact InformationRow5
435. How RelatedRow5
436. ProductsServices ProvidedRow5
437. fill_68
438. NameRow6_2
439. Contact InformationRow6
440. How RelatedRow6
441. ProductsServices ProvidedRow6
442. fill_69
443. NameRow7_2
444. Contact InformationRow7
445. How RelatedRow7
446. ProductsServices ProvidedRow7
447. fill_70
448. NameRow8_2
449. Contact InformationRow8
450. How RelatedRow8
451. ProductsServices ProvidedRow8
452. fill_71
453. NameRow9_2
454. Contact InformationRow9
455. How RelatedRow9
456. ProductsServices ProvidedRow9
457. fill_72
458. NameRow10_2
459. Contact InformationRow10
460. How RelatedRow10
461. ProductsServices ProvidedRow10
462. fill_73
463. NameRow11_2
464. Contact InformationRow11
465. How RelatedRow11
466. ProductsServices ProvidedRow11
467. fill_74
468. NameRow12_2
469. Contact InformationRow12
470. How RelatedRow12
471. ProductsServices ProvidedRow12
472. fill_75
473. from another entity organization or individual Off
474. ownersstockholders of the other entity Off
475. If yes please explain_3
476. b Have the rentallease costs been adjusted to the property owners actual costs Off
477. Description_2
478. No_147 Off
479. Yes If yes please complete Table 5 Off
480. NameRow1_3
481. Contact InformationRow1_2
482. How RelatedRow1_2
483. ProductsServices ProvidedRow1_2
484. fill_51_2
485. NameRow2_3
486. Contact InformationRow2_2
487. How RelatedRow2_2
488. ProductsServices ProvidedRow2_2
489. fill_52
490. NameRow3_3
491. Contact InformationRow3_2
492. How RelatedRow3_2
493. ProductsServices ProvidedRow3_2
494. fill_53
495. NameRow4_3
496. Contact InformationRow4_2
497. How RelatedRow4_2
498. ProductsServices ProvidedRow4_2
499. fill_54_2
500. NameRow5_3
501. Contact InformationRow5_2
502. How RelatedRow5_2
503. ProductsServices ProvidedRow5_2
504. fill_55_2
505. NameRow6_3
506. Contact InformationRow6_2
507. How RelatedRow6_2
508. ProductsServices ProvidedRow6_2
509. fill_56_2
510. NameRow7_3
511. Contact InformationRow7_2
512. How RelatedRow7_2
513. ProductsServices ProvidedRow7_2
514. fill_57_2
515. NameRow8_3
516. Contact InformationRow8_2
517. How RelatedRow8_2
518. ProductsServices ProvidedRow8_2
519. fill_58
520. NameRow9_3
521. Contact InformationRow9_2
522. How RelatedRow9_2
523. ProductsServices ProvidedRow9_2
524. fill_59_2
525. NameRow10_3
526. Contact InformationRow10_2
527. How RelatedRow10_2
528. ProductsServices ProvidedRow10_2
529. fill_60_2
530. NameRow11_3
531. Contact InformationRow11_2
532. How RelatedRow11_2
533. ProductsServices ProvidedRow11_2
534. fill_61_2
535. NameRow12_3
536. Contact InformationRow12_2
537. How RelatedRow12_2
538. ProductsServices ProvidedRow12_2
539. fill_62_2
540. undefined_228 Off
541. a Have any costs associated with this life insurance been included on the indirect cost rate schedule Off
542. No_149 Off
543. fill_1_3
544. Companysurviving partners Off
545. undefined_229 Off
546. Officerprincipals family Off
547. Other specify
548. Term Off
549. Whole life Off
550. Universal life Off
551. Endowments annuities Off
552. Accidental death Off
553. undefined_230 Off
554. Other please specify_7
555. government Off
556. If yes please provide complete details
557. updates to company policies and procedures to accommodate changes in the FAR Subpart 312 cost principles Off
558. If yes please describe the process
559. accounting systems or processes Off
560. If yes please describe the process How are risks identified and addressed
561. Regulations disseminated to project managers and accounting personnel
562. Title
563. Date Completed
564. Please identify the Companys primary contact for accounting questions
565. Radio Button2 Off
566. Radio Button3 Off
567. Radio Button4 Off
568. Radio Button5 Off
569. Radio Button6 Off
570. Radio Button7 Off
571. Radio Button8 Off
572. Radio Button9 Off
573. Radio Button11 Off
574. Comments_2
575. Radio Button2-2 Off
576. Radio Button3-2 Off
577. Radio Button4-2 Off
578. Radio Button5-2 Off
579. Radio Button6-2 Off
580. Radio Button7-2 Off
581. Radio Button8-2 Off
582. Radio Button9-2 Off
583. Radio Button10-2 Off
584. Radio Button5-2-2 Off
585. Radio Button7-2-2 Off
586. Radio Button8-2-2 Off
587. Radio Button9-2-2 Off
588. Radio Button2-3 Off
589. Radio Button3-3 Off
590. Radio Button4-4 Off
591. Radio Button5-4 Off
592. Radio Button6-4 Off
593. Radio Button9-4 Off
594. Radio Button10-4 Off
595. Vehicles Off
596. Telephone_2 Off
597. Computer Assisted Design and Drafting CADD Off
598. Computer nonCADD Off
599. Vehicles1 Off
600. Computer Assisted Design and Drafting CADD1 Off
601. Computer nonCADD1 Off
602. Telephone_21 Off
603. Vehicles2 Off
604. Computer Assisted Design and Drafting CADD2 Off
605. Computer nonCADD2 Off
606. Vehicles3 Off
607. Computer Assisted Design and Drafting CADD3 Off
608. Computer nonCADD3 Off
609. Telephone_23 Off
610. Vehicles4 Off
611. Computer Assisted Design and Drafting CADD4 Off
612. Computer nonCADD4 Off
613. Telephone_24 Off
614. Vehicles5 Off
615. Computer Assisted Design and Drafting CADD5 Off
616. Computer nonCADD5 Off
617. Vehicles6 Off
618. Computer Assisted Design and Drafting CADD6 Off
619. Computer nonCADD6 Off
620. Telephone_26 Off
621. Vehicles7 Off
622. Computer Assisted Design and Drafting CADD7 Off
623. Computer nonCADD7 Off
624. Telephone_27 Off
625. Vehicles8 Off
626. Computer Assisted Design and Drafting CADD8 Off
627. Computer nonCADD8 Off
628. foundation through common ownership1 Off
629. Radio Button4-47 Off
630. Radio Button5-47 Off
631. Radio Button6-47 Off
632. Radio Button5-2-27 Off
633. Radio Button7-2-27 Off
634. Radio Button8-2-27 Off
635. Radio Button97 Off
636. undefined_162 Off
637. Keyman Life Insurance
638. Company Name
639. TIN
640. Year Established
641. Typed or Printed Name

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

MoDOT Guidance

AASHTO Uniform Audit amp Accounting Guide

MoDOT Requirement

If Contract LaborPurchased Labor costs are included as direct labor on the overhead

schedule with or without the inclusion of fringe benefits the firm must provide the

methodology used to account for the expense

Chapter 5Cost Accounting

G Contract Labor Purchased Labor [Reference CAS 418]

In some cases engineering consultants contract for services provided by outside engineers

technicians and similar staff rather than hiring these individuals as employees These individuals

commonly are referred to as ―contract labor or ―purchased labor The accounting treatment

varies depending on the circumstances under which the purchased labor costs are incurred

Two acceptable methods of accounting for this labor are

1 Allocated as a direct cost to projects or

2 Treated as other labor (direct or indirect as appropriate)

CAS 418 requires pooled costs to be allocated to cost objectives in reasonable proportion to the

causal or beneficial relationship of the pooled costs to cost objectives Contract labor must share

in an allocation of indirect expenses where such a relationship exists and the allocation method is

consistent with the engineering consultantrsquos disclosed accounting practices A separate allocation

base for purchased labor may be necessary to allocate significant costs to contract labor such as

supervision and occupancy costs or to eliminate other costs such as fringe benefits that do not

benefit purchased labor

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

1. Headquarters Address
2. Company Website
3. Fiscal Year End
4. This ICQ was prepared for DOTagency name
5. Time Period Covered
6. Location of Accounting Records
7. Check here if not applicable Off
8. Check here if not applicable_2 Off
9. 1_2
10. 2_2
11. 3
12. Mailing address if different than headquarters address listed above
13. Sole Proprietorship Off
14. Partnership Off
15. C Corporation Off
16. S Corporation Off
17. undefined_132 Off
18. Other
19. If yes please explain
20. foundation through common ownership See AASHTO Guide Section 823B for details Off
21. If yes please explain_2
22. Ownership Percentage
23. NameRow1
24. TitleRow1
25. fill_34
26. NameRow2
27. TitleRow2
28. fill_35
29. NameRow3
30. TitleRow3
31. fill_36
32. NameRow4
33. TitleRow4
34. fill_37
35. NameRow5
36. TitleRow5
37. fill_38
38. NameRow6
39. TitleRow6
40. fill_39
41. NameRow7
42. TitleRow7
43. fill_40
44. NameRow8
45. TitleRow8
46. fill_41
47. NameRow9
48. TitleRow9
49. fill_42
50. NameRow10
51. TitleRow10
52. fill_43
53. NameRow11
54. TitleRow11
55. fill_44
56. NameRow12
57. TitleRow12
58. fill_45_2
59. a
60. b
61. c
62. d
63. a Number
64. b Locations
65. a Full time
66. b Part time
67. Has this number changed in the past oneyear period Off
68. No_109 Off
69. Yes If yes please explain
70. a State government
71. c Local government
72. b Federal government
73. d Commercialprivate
74. undefined_134
75. undefined_135
76. undefined_136
77. a Lump sum
78. c Cost plus time and materials
79. Please explain Other
80. b Cost plus fixed fee
81. d Other
82. undefined_137 Off
83. Yes_109 Off
84. financial statements Off
85. Cash Off
86. Accrual Off
87. Hybrid Please explain Hybrid
88. Was the same basis of accounting also used to prepare the firms indirect cost rate schedule Off
89. Yes_110 Off
90. No Please explain
91. to determine costs eligible for reimbursement per FAR Part 31
92. Annually Off
93. Other please specify Off
94. Was the most recent schedule prepared by the Company or by another entity instead eg CPA firm
95. Internal staff Off
96. External party specify Off
97. Period covered by most recent indirect cost schedule
98. Oneyear period ended December 31 20 Off
99. Other please specify_2 Off
100. undefined_148
101. fraud illegal acts abuse or violations of contracts provisions or grant agreements
102. No_110 Off
103. Yes If yes please explain_2 Off
104. B6 Knowledge of FAR Part 31 Are appropriate personnel within the Company familiar with FAR Part 31
105. Yes_111 Off
106. No If no please explain Off
107. No_111 Off
108. Yes If yes please complete the following if applicable Off
109. Audit Off
110. Review Off
111. Compilation Off
112. Other please specify_3 Off
113. undefined_149
114. Name of CPA or Agency 1
115. Name of CPA or Agency 2
116. Name of CPA or Agency 3
117. Audit_2 Off
118. Review_2 Off
119. Compilation_2 Off
120. Other please specify_4 Off
121. undefined_150
122. Was the overhead rate calculated in accordance with FAR Part 31 Off
123. Name of CPA or Agency 1_2
124. Name of CPA or Agency 2_2
125. Name of CPA or Agency 3_2
126. Audit_3 Off
127. Review_3 Off
128. Compilation_3 Off
129. Other please specify_5 Off
130. Name of CPA or Agency 1_3
131. Name of CPA or Agency 2_3
132. Name of CPA or Agency 3_3
133. undefined_151
134. Internallydeveloped system Off
135. Hybrid system Please explain Off
136. Commercial system Name of vendor Off
137. undefined_152
138. undefined_153
139. Please describe any significant manual procedures used outside of the automated accounting system to record transactions
140. C2 Job Costing Does the Company have a jobcost accounting system Off
141. If no please explain what type of system is used to determine project costs
142. undefined_154 Off
143. Yes_115 Off
144. No Please explain_2 Off
145. Are billings prepared from or reconciled to reports generated from the Companys jobcost system
146. billing packages
147. Nonlabor expenses Off
148. If no please explain
149. Standards See AASHTO Guide Sections 22 44 52 55 and 63
150. No Please explain_3 Off
151. Yes If yes please answer a through c below Off
152. a Please provide details about the system
153. b How are appropriate personnel trained to distinguish between allowable and unallowable costs
154. c When does the primary review for allowability occurat time the transaction is recorded or later
155. undefined_163 Off
156. If yes are separate ledgers maintained for each Off
157. Comment
158. NA no jobcost ledger used_2 Off
159. No Please explain_4 Off
160. Check here if systems are integrated
161. undefined_164 Off
162. Yes If yes how often Check all that apply Off
163. Monthly Off
164. Quarterly Off
165. Semiannually Off
166. Annually_2 Off
167. Comment_2
168. b How frequently are bank statements reconciled Who performs this process
169. undefined_165 Off
170. Comment_3
171. projects and are the reports distributed to appropriate management personnel
172. Yes_121 Off
173. No If no please explain_2 Off
174. Yes_122 Off
175. No If no please explain_3 Off
176. undefined_166
177. Description of base
178. a single base for cost allocation Off
179. multiple bases for cost allocation Off
180. Description of bases
181. No_120 Off
182. Yes If yes Off
183. a Are separate indirect cost rates used for the home office and field offices Off
184. Please explain
185. b If home office and field office indirect cost rates are computed are they presented consistently to
186. Yes_124 Off
187. No If no please explain_4 Off
188. Please check here if not applicable Off
189. rates negotiated with a State DOT Off
190. No_122 Off
191. Yes If yes please explain and list the States that use these rates
192. three years Off
193. Yes_125 Off
194. undefined_176 Off
195. Yes_126 Off
196. Comment_4
197. cannot easily be modified removed or replaced and does a mechanismaudit trail exist to track all such events Off
198. Yes_127 Off
199. Comment_5
200. No_123 Off
201. undefined_177 Off
202. Yes If yes please specify
203. E2 Pay Cycle What is the Companys standard pay cycle Off
204. Biweekly Off
205. Monthly_2 Off
206. 1st 15th Off
207. Other please specify_6
208. If the Company uses more than one pay cycle please explain
209. a Does the Company use an electronic timekeeping system Off
210. If yes please provide an explanation of its operation or provide system documentation
211. b Are all employees including managers and ownersprincipals responsible for signing their own timesheets Off
212. If no please explain_2
213. c Are all employee timesheets approved by supervisors Off
214. If no please explain_3
215. d Is there a certification and approval process required for all time worked by owners and principals Off
216. If no then how is time accounted for and billed to projects
217. e How are timesheet coding errors detected and corrected
218. f How do timesheets identify work performed outside an agreements original scope of services
219. hours See AASHTO Guide Chapter 6 Off
220. timesheets
221. If no then please explain the method used to segregate direct and indirect labor hours
222. F2 Work Week Please list the Companys normal hours of business operation normal work week
223. pay or whether all direct labor hours are billed to specific contracts
224. No If no please explain_5 Off
225. Yes If yes which of the following methods does the Company use to account for uncompensated Off
226. week by directcharge employees who are exempt from the Fair Labor Standards Act
227. Effective Rate Method Please explain Off
228. Salary Variance Method Please explain Eg What was the total dollar amount of Off
229. Other Please explain Off
230. undefined_189
231. the salarypayroll variance for the year
232. F4 Contract ModificationsTime Tracking How does the Company segregate work performed under a basic
233. G1 Billing Rates Please describe how billing rates are determined or attach the Companys billingrate policy
234. Description Off
235. Billingrate policy attached Off
236. G2 Premium Overtime Does the Company pay overtime at a premium to any employees Off
237. Timeandahalf for all nonexempt employees Off
238. Other Please explain_2 Off
239. undefined_190
240. As part of direct labor and overhead is applied Off
241. As an Other Direct Cost no overhead applied Off
242. As an indirect labor cost included in the indirect cost rate Off
243. Other Please explain_3 Off
244. undefined_191
245. contract lump sum versus actual cost or customer government versus commercial
246. Yes_134 Off
247. No If no please explain_6 Off
248. contracts maximum hourly labor rate where will the excess cost be allocatedcharged
249. undefined_192 Off
250. As part of direct labor and overhead is applied_2 Off
251. As an Other Direct Cost no overhead applied_2 Off
252. Other Please explain_4 Off
253. undefined_193
254. billinvoice as direct expenses
255. H2 Credits Associated with Direct Costs Is the indirect cost pool relievedreduced for creditsreimbursements
256. received for direct costs Off
257. Yes_136 Off
258. designbuild efforts Off
259. Yes_137 Off
260. If yes please explain how the Company accounted for the stipend in the accounting
261. H5 Nonbillable Costs Describe the accounting treatment for direct costs not billable to clients Wherehow are
262. authorization
263. undefined_222 Off
264. Yes_138 Off
265. If yes are the vehicles leased or owned Off
266. Leased Off
267. Identify the total number of vehicles owned or leased by the company
268. Owned
269. Are mileage logs maintained for all vehicles If no please explain below
270. undefined_223 Off
271. Yes_139 Off
272. Is mileage separated by direct and indirect classifications and is mileage incurred in connection with Off
273. Explanation
274. How was the rate developed
275. Explanation_2
276. H8 Computer Expenses Are the Companys computer expenses incurred as a result of select one Off
277. Outside Services Off
278. Company ownership Off
279. H9 Printing and Reproduction Costs How are printing and reproduction expenses treated Off
280. If yes what is the rate
281. How was the rate developed_2
282. Direct cost Off
283. Indirect cost Off
284. Combination of direct and indirect Off
285. Direct cost_2 Off
286. Indirect cost_2 Off
287. Combination of direct and indirect_2 Off
288. If you marked combination of both please explain
289. For inhouse services are usage logs maintained and coded by jobproject Off
290. Is usage segregated by direct and indirect classifications Off
291. received Off
292. Direct cost_3 Off
293. Indirect cost_3 Off
294. Combination of direct and indirect_3 Off
295. If you marked combination of direct and indirect please explain below
296. Does the Company maintain a telephone log to record toll calls Off
297. undefined_224 Off
298. Employee Name or ID TitleClassificationRow1
299. ActivitiesRow1
300. Accounting TreatmentRow1
301. Employee Name or ID TitleClassificationRow2
302. ActivitiesRow2
303. Accounting TreatmentRow2
304. Employee Name or ID TitleClassificationRow3
305. ActivitiesRow3
306. Accounting TreatmentRow3
307. Employee Name or ID TitleClassificationRow4
308. ActivitiesRow4
309. Accounting TreatmentRow4
310. Employee Name or ID TitleClassificationRow5
311. ActivitiesRow5
312. Accounting TreatmentRow5
313. Employee Name or ID TitleClassificationRow6
314. ActivitiesRow6
315. Accounting TreatmentRow6
316. Employee Name or ID TitleClassificationRow7
317. ActivitiesRow7
318. Accounting TreatmentRow7
319. Employee Name or ID TitleClassificationRow8
320. ActivitiesRow8
321. Accounting TreatmentRow8
322. Employee Name or ID TitleClassificationRow9
323. ActivitiesRow9
324. Accounting TreatmentRow9
325. Employee Name or ID TitleClassificationRow10
326. ActivitiesRow10
327. Accounting TreatmentRow10
328. Employee Name or ID TitleClassificationRow11
329. ActivitiesRow11
330. Accounting TreatmentRow11
331. Employee Name or ID TitleClassificationRow12
332. ActivitiesRow12
333. Accounting TreatmentRow12
334. the latest indirect cost rate schedule Off
335. undefined_225 Off
336. Was any portion of these bonuses excluded from the submitted overhead rate Off
337. Comment_6
338. Yes Please provide a copy of the plan Off
339. undefined_226 Off
340. No Please describe how bonuses are determined and how this is communicated to employees
341. Yes_152 Off
342. undefined_227 Off
343. No If no please explain_7
344. Guide Section 75 Off
345. If yes describe the methodology used and how this process has been documented
346. Name or ID
347. TitlePosition
348. WagesSalary
349. Bonus
350. 1_3
351. fill_13
352. fill_14_2
353. fill_15
354. fill_16
355. Job Duties Related to How Related eg spouse parent child sibling in law
356. 2_3
357. fill_18
358. fill_19
359. fill_20
360. fill_21
361. Job Duties Related to How Related
362. 3_2
363. fill_23
364. fill_24
365. fill_25
366. fill_26
367. Job Duties Related to How Related_2
368. 4
369. fill_28
370. fill_29
371. fill_30
372. fill_31
373. Job Duties Related to How Related_3
374. 5
375. fill_33
376. fill_34_2
377. fill_35_2
378. fill_36_2
379. Job Duties Related to How Related_4
380. 6
381. fill_38_2
382. fill_39_2
383. fill_40_2
384. fill_41_2
385. Job Duties Related to How Related_5
386. 7
387. fill_43_2
388. fill_44_2
389. fill_45_3
390. fill_46
391. Job Duties Related to How Related_6
392. 8
393. fill_48
394. fill_49
395. fill_50
396. fill_51
397. Job Duties Related to How Related_7
398. WagesSalary_2
399. Bonus_2
400. Name or ID9
401. TitlePosition9
402. fill_54
403. fill_55
404. fill_56
405. fill_57
406. Job Duties Related to How Related_8
407. 1 0
408. fill_59
409. fill_60
410. fill_61
411. fill_62
412. Job Duties Related to How Related_9
413. NameRow1_2
414. Contact InformationRow1
415. How RelatedRow1
416. ProductsServices ProvidedRow1
417. fill_64
418. NameRow2_2
419. Contact InformationRow2
420. How RelatedRow2
421. ProductsServices ProvidedRow2
422. fill_65
423. NameRow3_2
424. Contact InformationRow3
425. How RelatedRow3
426. ProductsServices ProvidedRow3
427. fill_66
428. NameRow4_2
429. Contact InformationRow4
430. How RelatedRow4
431. ProductsServices ProvidedRow4
432. fill_67
433. NameRow5_2
434. Contact InformationRow5
435. How RelatedRow5
436. ProductsServices ProvidedRow5
437. fill_68
438. NameRow6_2
439. Contact InformationRow6
440. How RelatedRow6
441. ProductsServices ProvidedRow6
442. fill_69
443. NameRow7_2
444. Contact InformationRow7
445. How RelatedRow7
446. ProductsServices ProvidedRow7
447. fill_70
448. NameRow8_2
449. Contact InformationRow8
450. How RelatedRow8
451. ProductsServices ProvidedRow8
452. fill_71
453. NameRow9_2
454. Contact InformationRow9
455. How RelatedRow9
456. ProductsServices ProvidedRow9
457. fill_72
458. NameRow10_2
459. Contact InformationRow10
460. How RelatedRow10
461. ProductsServices ProvidedRow10
462. fill_73
463. NameRow11_2
464. Contact InformationRow11
465. How RelatedRow11
466. ProductsServices ProvidedRow11
467. fill_74
468. NameRow12_2
469. Contact InformationRow12
470. How RelatedRow12
471. ProductsServices ProvidedRow12
472. fill_75
473. from another entity organization or individual Off
474. ownersstockholders of the other entity Off
475. If yes please explain_3
476. b Have the rentallease costs been adjusted to the property owners actual costs Off
477. Description_2
478. No_147 Off
479. Yes If yes please complete Table 5 Off
480. NameRow1_3
481. Contact InformationRow1_2
482. How RelatedRow1_2
483. ProductsServices ProvidedRow1_2
484. fill_51_2
485. NameRow2_3
486. Contact InformationRow2_2
487. How RelatedRow2_2
488. ProductsServices ProvidedRow2_2
489. fill_52
490. NameRow3_3
491. Contact InformationRow3_2
492. How RelatedRow3_2
493. ProductsServices ProvidedRow3_2
494. fill_53
495. NameRow4_3
496. Contact InformationRow4_2
497. How RelatedRow4_2
498. ProductsServices ProvidedRow4_2
499. fill_54_2
500. NameRow5_3
501. Contact InformationRow5_2
502. How RelatedRow5_2
503. ProductsServices ProvidedRow5_2
504. fill_55_2
505. NameRow6_3
506. Contact InformationRow6_2
507. How RelatedRow6_2
508. ProductsServices ProvidedRow6_2
509. fill_56_2
510. NameRow7_3
511. Contact InformationRow7_2
512. How RelatedRow7_2
513. ProductsServices ProvidedRow7_2
514. fill_57_2
515. NameRow8_3
516. Contact InformationRow8_2
517. How RelatedRow8_2
518. ProductsServices ProvidedRow8_2
519. fill_58
520. NameRow9_3
521. Contact InformationRow9_2
522. How RelatedRow9_2
523. ProductsServices ProvidedRow9_2
524. fill_59_2
525. NameRow10_3
526. Contact InformationRow10_2
527. How RelatedRow10_2
528. ProductsServices ProvidedRow10_2
529. fill_60_2
530. NameRow11_3
531. Contact InformationRow11_2
532. How RelatedRow11_2
533. ProductsServices ProvidedRow11_2
534. fill_61_2
535. NameRow12_3
536. Contact InformationRow12_2
537. How RelatedRow12_2
538. ProductsServices ProvidedRow12_2
539. fill_62_2
540. undefined_228 Off
541. a Have any costs associated with this life insurance been included on the indirect cost rate schedule Off
542. No_149 Off
543. fill_1_3
544. Companysurviving partners Off
545. undefined_229 Off
546. Officerprincipals family Off
547. Other specify
548. Term Off
549. Whole life Off
550. Universal life Off
551. Endowments annuities Off
552. Accidental death Off
553. undefined_230 Off
554. Other please specify_7
555. government Off
556. If yes please provide complete details
557. updates to company policies and procedures to accommodate changes in the FAR Subpart 312 cost principles Off
558. If yes please describe the process
559. accounting systems or processes Off
560. If yes please describe the process How are risks identified and addressed
561. Regulations disseminated to project managers and accounting personnel
562. Title
563. Date Completed
564. Please identify the Companys primary contact for accounting questions
565. Radio Button2 Off
566. Radio Button3 Off
567. Radio Button4 Off
568. Radio Button5 Off
569. Radio Button6 Off
570. Radio Button7 Off
571. Radio Button8 Off
572. Radio Button9 Off
573. Radio Button11 Off
574. Comments_2
575. Radio Button2-2 Off
576. Radio Button3-2 Off
577. Radio Button4-2 Off
578. Radio Button5-2 Off
579. Radio Button6-2 Off
580. Radio Button7-2 Off
581. Radio Button8-2 Off
582. Radio Button9-2 Off
583. Radio Button10-2 Off
584. Radio Button5-2-2 Off
585. Radio Button7-2-2 Off
586. Radio Button8-2-2 Off
587. Radio Button9-2-2 Off
588. Radio Button2-3 Off
589. Radio Button3-3 Off
590. Radio Button4-4 Off
591. Radio Button5-4 Off
592. Radio Button6-4 Off
593. Radio Button9-4 Off
594. Radio Button10-4 Off
595. Vehicles Off
596. Telephone_2 Off
597. Computer Assisted Design and Drafting CADD Off
598. Computer nonCADD Off
599. Vehicles1 Off
600. Computer Assisted Design and Drafting CADD1 Off
601. Computer nonCADD1 Off
602. Telephone_21 Off
603. Vehicles2 Off
604. Computer Assisted Design and Drafting CADD2 Off
605. Computer nonCADD2 Off
606. Vehicles3 Off
607. Computer Assisted Design and Drafting CADD3 Off
608. Computer nonCADD3 Off
609. Telephone_23 Off
610. Vehicles4 Off
611. Computer Assisted Design and Drafting CADD4 Off
612. Computer nonCADD4 Off
613. Telephone_24 Off
614. Vehicles5 Off
615. Computer Assisted Design and Drafting CADD5 Off
616. Computer nonCADD5 Off
617. Vehicles6 Off
618. Computer Assisted Design and Drafting CADD6 Off
619. Computer nonCADD6 Off
620. Telephone_26 Off
621. Vehicles7 Off
622. Computer Assisted Design and Drafting CADD7 Off
623. Computer nonCADD7 Off
624. Telephone_27 Off
625. Vehicles8 Off
626. Computer Assisted Design and Drafting CADD8 Off
627. Computer nonCADD8 Off
628. foundation through common ownership1 Off
629. Radio Button4-47 Off
630. Radio Button5-47 Off
631. Radio Button6-47 Off
632. Radio Button5-2-27 Off
633. Radio Button7-2-27 Off
634. Radio Button8-2-27 Off
635. Radio Button97 Off
636. undefined_162 Off
637. Keyman Life Insurance
638. Company Name
639. TIN
640. Year Established
641. Typed or Printed Name

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

MoDOT Guidance

AASHTO Uniform Audit amp Accounting Guide

MoDOT Requirement

If Contract LaborPurchased Labor costs are included as direct labor on the overhead

schedule with or without the inclusion of fringe benefits the firm must provide the

methodology used to account for the expense

Chapter 5Cost Accounting

G Contract Labor Purchased Labor [Reference CAS 418]

In some cases engineering consultants contract for services provided by outside engineers

technicians and similar staff rather than hiring these individuals as employees These individuals

commonly are referred to as ―contract labor or ―purchased labor The accounting treatment

varies depending on the circumstances under which the purchased labor costs are incurred

Two acceptable methods of accounting for this labor are

1 Allocated as a direct cost to projects or

2 Treated as other labor (direct or indirect as appropriate)

CAS 418 requires pooled costs to be allocated to cost objectives in reasonable proportion to the

causal or beneficial relationship of the pooled costs to cost objectives Contract labor must share

in an allocation of indirect expenses where such a relationship exists and the allocation method is

consistent with the engineering consultantrsquos disclosed accounting practices A separate allocation

base for purchased labor may be necessary to allocate significant costs to contract labor such as

supervision and occupancy costs or to eliminate other costs such as fringe benefits that do not

benefit purchased labor

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

1. Headquarters Address
2. Company Website
3. Fiscal Year End
4. This ICQ was prepared for DOTagency name
5. Time Period Covered
6. Location of Accounting Records
7. Check here if not applicable Off
8. Check here if not applicable_2 Off
9. 1_2
10. 2_2
11. 3
12. Mailing address if different than headquarters address listed above
13. Sole Proprietorship Off
14. Partnership Off
15. C Corporation Off
16. S Corporation Off
17. undefined_132 Off
18. Other
19. If yes please explain
20. foundation through common ownership See AASHTO Guide Section 823B for details Off
21. If yes please explain_2
22. Ownership Percentage
23. NameRow1
24. TitleRow1
25. fill_34
26. NameRow2
27. TitleRow2
28. fill_35
29. NameRow3
30. TitleRow3
31. fill_36
32. NameRow4
33. TitleRow4
34. fill_37
35. NameRow5
36. TitleRow5
37. fill_38
38. NameRow6
39. TitleRow6
40. fill_39
41. NameRow7
42. TitleRow7
43. fill_40
44. NameRow8
45. TitleRow8
46. fill_41
47. NameRow9
48. TitleRow9
49. fill_42
50. NameRow10
51. TitleRow10
52. fill_43
53. NameRow11
54. TitleRow11
55. fill_44
56. NameRow12
57. TitleRow12
58. fill_45_2
59. a
60. b
61. c
62. d
63. a Number
64. b Locations
65. a Full time
66. b Part time
67. Has this number changed in the past oneyear period Off
68. No_109 Off
69. Yes If yes please explain
70. a State government
71. c Local government
72. b Federal government
73. d Commercialprivate
74. undefined_134
75. undefined_135
76. undefined_136
77. a Lump sum
78. c Cost plus time and materials
79. Please explain Other
80. b Cost plus fixed fee
81. d Other
82. undefined_137 Off
83. Yes_109 Off
84. financial statements Off
85. Cash Off
86. Accrual Off
87. Hybrid Please explain Hybrid
88. Was the same basis of accounting also used to prepare the firms indirect cost rate schedule Off
89. Yes_110 Off
90. No Please explain
91. to determine costs eligible for reimbursement per FAR Part 31
92. Annually Off
93. Other please specify Off
94. Was the most recent schedule prepared by the Company or by another entity instead eg CPA firm
95. Internal staff Off
96. External party specify Off
97. Period covered by most recent indirect cost schedule
98. Oneyear period ended December 31 20 Off
99. Other please specify_2 Off
100. undefined_148
101. fraud illegal acts abuse or violations of contracts provisions or grant agreements
102. No_110 Off
103. Yes If yes please explain_2 Off
104. B6 Knowledge of FAR Part 31 Are appropriate personnel within the Company familiar with FAR Part 31
105. Yes_111 Off
106. No If no please explain Off
107. No_111 Off
108. Yes If yes please complete the following if applicable Off
109. Audit Off
110. Review Off
111. Compilation Off
112. Other please specify_3 Off
113. undefined_149
114. Name of CPA or Agency 1
115. Name of CPA or Agency 2
116. Name of CPA or Agency 3
117. Audit_2 Off
118. Review_2 Off
119. Compilation_2 Off
120. Other please specify_4 Off
121. undefined_150
122. Was the overhead rate calculated in accordance with FAR Part 31 Off
123. Name of CPA or Agency 1_2
124. Name of CPA or Agency 2_2
125. Name of CPA or Agency 3_2
126. Audit_3 Off
127. Review_3 Off
128. Compilation_3 Off
129. Other please specify_5 Off
130. Name of CPA or Agency 1_3
131. Name of CPA or Agency 2_3
132. Name of CPA or Agency 3_3
133. undefined_151
134. Internallydeveloped system Off
135. Hybrid system Please explain Off
136. Commercial system Name of vendor Off
137. undefined_152
138. undefined_153
139. Please describe any significant manual procedures used outside of the automated accounting system to record transactions
140. C2 Job Costing Does the Company have a jobcost accounting system Off
141. If no please explain what type of system is used to determine project costs
142. undefined_154 Off
143. Yes_115 Off
144. No Please explain_2 Off
145. Are billings prepared from or reconciled to reports generated from the Companys jobcost system
146. billing packages
147. Nonlabor expenses Off
148. If no please explain
149. Standards See AASHTO Guide Sections 22 44 52 55 and 63
150. No Please explain_3 Off
151. Yes If yes please answer a through c below Off
152. a Please provide details about the system
153. b How are appropriate personnel trained to distinguish between allowable and unallowable costs
154. c When does the primary review for allowability occurat time the transaction is recorded or later
155. undefined_163 Off
156. If yes are separate ledgers maintained for each Off
157. Comment
158. NA no jobcost ledger used_2 Off
159. No Please explain_4 Off
160. Check here if systems are integrated
161. undefined_164 Off
162. Yes If yes how often Check all that apply Off
163. Monthly Off
164. Quarterly Off
165. Semiannually Off
166. Annually_2 Off
167. Comment_2
168. b How frequently are bank statements reconciled Who performs this process
169. undefined_165 Off
170. Comment_3
171. projects and are the reports distributed to appropriate management personnel
172. Yes_121 Off
173. No If no please explain_2 Off
174. Yes_122 Off
175. No If no please explain_3 Off
176. undefined_166
177. Description of base
178. a single base for cost allocation Off
179. multiple bases for cost allocation Off
180. Description of bases
181. No_120 Off
182. Yes If yes Off
183. a Are separate indirect cost rates used for the home office and field offices Off
184. Please explain
185. b If home office and field office indirect cost rates are computed are they presented consistently to
186. Yes_124 Off
187. No If no please explain_4 Off
188. Please check here if not applicable Off
189. rates negotiated with a State DOT Off
190. No_122 Off
191. Yes If yes please explain and list the States that use these rates
192. three years Off
193. Yes_125 Off
194. undefined_176 Off
195. Yes_126 Off
196. Comment_4
197. cannot easily be modified removed or replaced and does a mechanismaudit trail exist to track all such events Off
198. Yes_127 Off
199. Comment_5
200. No_123 Off
201. undefined_177 Off
202. Yes If yes please specify
203. E2 Pay Cycle What is the Companys standard pay cycle Off
204. Biweekly Off
205. Monthly_2 Off
206. 1st 15th Off
207. Other please specify_6
208. If the Company uses more than one pay cycle please explain
209. a Does the Company use an electronic timekeeping system Off
210. If yes please provide an explanation of its operation or provide system documentation
211. b Are all employees including managers and ownersprincipals responsible for signing their own timesheets Off
212. If no please explain_2
213. c Are all employee timesheets approved by supervisors Off
214. If no please explain_3
215. d Is there a certification and approval process required for all time worked by owners and principals Off
216. If no then how is time accounted for and billed to projects
217. e How are timesheet coding errors detected and corrected
218. f How do timesheets identify work performed outside an agreements original scope of services
219. hours See AASHTO Guide Chapter 6 Off
220. timesheets
221. If no then please explain the method used to segregate direct and indirect labor hours
222. F2 Work Week Please list the Companys normal hours of business operation normal work week
223. pay or whether all direct labor hours are billed to specific contracts
224. No If no please explain_5 Off
225. Yes If yes which of the following methods does the Company use to account for uncompensated Off
226. week by directcharge employees who are exempt from the Fair Labor Standards Act
227. Effective Rate Method Please explain Off
228. Salary Variance Method Please explain Eg What was the total dollar amount of Off
229. Other Please explain Off
230. undefined_189
231. the salarypayroll variance for the year
232. F4 Contract ModificationsTime Tracking How does the Company segregate work performed under a basic
233. G1 Billing Rates Please describe how billing rates are determined or attach the Companys billingrate policy
234. Description Off
235. Billingrate policy attached Off
236. G2 Premium Overtime Does the Company pay overtime at a premium to any employees Off
237. Timeandahalf for all nonexempt employees Off
238. Other Please explain_2 Off
239. undefined_190
240. As part of direct labor and overhead is applied Off
241. As an Other Direct Cost no overhead applied Off
242. As an indirect labor cost included in the indirect cost rate Off
243. Other Please explain_3 Off
244. undefined_191
245. contract lump sum versus actual cost or customer government versus commercial
246. Yes_134 Off
247. No If no please explain_6 Off
248. contracts maximum hourly labor rate where will the excess cost be allocatedcharged
249. undefined_192 Off
250. As part of direct labor and overhead is applied_2 Off
251. As an Other Direct Cost no overhead applied_2 Off
252. Other Please explain_4 Off
253. undefined_193
254. billinvoice as direct expenses
255. H2 Credits Associated with Direct Costs Is the indirect cost pool relievedreduced for creditsreimbursements
256. received for direct costs Off
257. Yes_136 Off
258. designbuild efforts Off
259. Yes_137 Off
260. If yes please explain how the Company accounted for the stipend in the accounting
261. H5 Nonbillable Costs Describe the accounting treatment for direct costs not billable to clients Wherehow are
262. authorization
263. undefined_222 Off
264. Yes_138 Off
265. If yes are the vehicles leased or owned Off
266. Leased Off
267. Identify the total number of vehicles owned or leased by the company
268. Owned
269. Are mileage logs maintained for all vehicles If no please explain below
270. undefined_223 Off
271. Yes_139 Off
272. Is mileage separated by direct and indirect classifications and is mileage incurred in connection with Off
273. Explanation
274. How was the rate developed
275. Explanation_2
276. H8 Computer Expenses Are the Companys computer expenses incurred as a result of select one Off
277. Outside Services Off
278. Company ownership Off
279. H9 Printing and Reproduction Costs How are printing and reproduction expenses treated Off
280. If yes what is the rate
281. How was the rate developed_2
282. Direct cost Off
283. Indirect cost Off
284. Combination of direct and indirect Off
285. Direct cost_2 Off
286. Indirect cost_2 Off
287. Combination of direct and indirect_2 Off
288. If you marked combination of both please explain
289. For inhouse services are usage logs maintained and coded by jobproject Off
290. Is usage segregated by direct and indirect classifications Off
291. received Off
292. Direct cost_3 Off
293. Indirect cost_3 Off
294. Combination of direct and indirect_3 Off
295. If you marked combination of direct and indirect please explain below
296. Does the Company maintain a telephone log to record toll calls Off
297. undefined_224 Off
298. Employee Name or ID TitleClassificationRow1
299. ActivitiesRow1
300. Accounting TreatmentRow1
301. Employee Name or ID TitleClassificationRow2
302. ActivitiesRow2
303. Accounting TreatmentRow2
304. Employee Name or ID TitleClassificationRow3
305. ActivitiesRow3
306. Accounting TreatmentRow3
307. Employee Name or ID TitleClassificationRow4
308. ActivitiesRow4
309. Accounting TreatmentRow4
310. Employee Name or ID TitleClassificationRow5
311. ActivitiesRow5
312. Accounting TreatmentRow5
313. Employee Name or ID TitleClassificationRow6
314. ActivitiesRow6
315. Accounting TreatmentRow6
316. Employee Name or ID TitleClassificationRow7
317. ActivitiesRow7
318. Accounting TreatmentRow7
319. Employee Name or ID TitleClassificationRow8
320. ActivitiesRow8
321. Accounting TreatmentRow8
322. Employee Name or ID TitleClassificationRow9
323. ActivitiesRow9
324. Accounting TreatmentRow9
325. Employee Name or ID TitleClassificationRow10
326. ActivitiesRow10
327. Accounting TreatmentRow10
328. Employee Name or ID TitleClassificationRow11
329. ActivitiesRow11
330. Accounting TreatmentRow11
331. Employee Name or ID TitleClassificationRow12
332. ActivitiesRow12
333. Accounting TreatmentRow12
334. the latest indirect cost rate schedule Off
335. undefined_225 Off
336. Was any portion of these bonuses excluded from the submitted overhead rate Off
337. Comment_6
338. Yes Please provide a copy of the plan Off
339. undefined_226 Off
340. No Please describe how bonuses are determined and how this is communicated to employees
341. Yes_152 Off
342. undefined_227 Off
343. No If no please explain_7
344. Guide Section 75 Off
345. If yes describe the methodology used and how this process has been documented
346. Name or ID
347. TitlePosition
348. WagesSalary
349. Bonus
350. 1_3
351. fill_13
352. fill_14_2
353. fill_15
354. fill_16
355. Job Duties Related to How Related eg spouse parent child sibling in law
356. 2_3
357. fill_18
358. fill_19
359. fill_20
360. fill_21
361. Job Duties Related to How Related
362. 3_2
363. fill_23
364. fill_24
365. fill_25
366. fill_26
367. Job Duties Related to How Related_2
368. 4
369. fill_28
370. fill_29
371. fill_30
372. fill_31
373. Job Duties Related to How Related_3
374. 5
375. fill_33
376. fill_34_2
377. fill_35_2
378. fill_36_2
379. Job Duties Related to How Related_4
380. 6
381. fill_38_2
382. fill_39_2
383. fill_40_2
384. fill_41_2
385. Job Duties Related to How Related_5
386. 7
387. fill_43_2
388. fill_44_2
389. fill_45_3
390. fill_46
391. Job Duties Related to How Related_6
392. 8
393. fill_48
394. fill_49
395. fill_50
396. fill_51
397. Job Duties Related to How Related_7
398. WagesSalary_2
399. Bonus_2
400. Name or ID9
401. TitlePosition9
402. fill_54
403. fill_55
404. fill_56
405. fill_57
406. Job Duties Related to How Related_8
407. 1 0
408. fill_59
409. fill_60
410. fill_61
411. fill_62
412. Job Duties Related to How Related_9
413. NameRow1_2
414. Contact InformationRow1
415. How RelatedRow1
416. ProductsServices ProvidedRow1
417. fill_64
418. NameRow2_2
419. Contact InformationRow2
420. How RelatedRow2
421. ProductsServices ProvidedRow2
422. fill_65
423. NameRow3_2
424. Contact InformationRow3
425. How RelatedRow3
426. ProductsServices ProvidedRow3
427. fill_66
428. NameRow4_2
429. Contact InformationRow4
430. How RelatedRow4
431. ProductsServices ProvidedRow4
432. fill_67
433. NameRow5_2
434. Contact InformationRow5
435. How RelatedRow5
436. ProductsServices ProvidedRow5
437. fill_68
438. NameRow6_2
439. Contact InformationRow6
440. How RelatedRow6
441. ProductsServices ProvidedRow6
442. fill_69
443. NameRow7_2
444. Contact InformationRow7
445. How RelatedRow7
446. ProductsServices ProvidedRow7
447. fill_70
448. NameRow8_2
449. Contact InformationRow8
450. How RelatedRow8
451. ProductsServices ProvidedRow8
452. fill_71
453. NameRow9_2
454. Contact InformationRow9
455. How RelatedRow9
456. ProductsServices ProvidedRow9
457. fill_72
458. NameRow10_2
459. Contact InformationRow10
460. How RelatedRow10
461. ProductsServices ProvidedRow10
462. fill_73
463. NameRow11_2
464. Contact InformationRow11
465. How RelatedRow11
466. ProductsServices ProvidedRow11
467. fill_74
468. NameRow12_2
469. Contact InformationRow12
470. How RelatedRow12
471. ProductsServices ProvidedRow12
472. fill_75
473. from another entity organization or individual Off
474. ownersstockholders of the other entity Off
475. If yes please explain_3
476. b Have the rentallease costs been adjusted to the property owners actual costs Off
477. Description_2
478. No_147 Off
479. Yes If yes please complete Table 5 Off
480. NameRow1_3
481. Contact InformationRow1_2
482. How RelatedRow1_2
483. ProductsServices ProvidedRow1_2
484. fill_51_2
485. NameRow2_3
486. Contact InformationRow2_2
487. How RelatedRow2_2
488. ProductsServices ProvidedRow2_2
489. fill_52
490. NameRow3_3
491. Contact InformationRow3_2
492. How RelatedRow3_2
493. ProductsServices ProvidedRow3_2
494. fill_53
495. NameRow4_3
496. Contact InformationRow4_2
497. How RelatedRow4_2
498. ProductsServices ProvidedRow4_2
499. fill_54_2
500. NameRow5_3
501. Contact InformationRow5_2
502. How RelatedRow5_2
503. ProductsServices ProvidedRow5_2
504. fill_55_2
505. NameRow6_3
506. Contact InformationRow6_2
507. How RelatedRow6_2
508. ProductsServices ProvidedRow6_2
509. fill_56_2
510. NameRow7_3
511. Contact InformationRow7_2
512. How RelatedRow7_2
513. ProductsServices ProvidedRow7_2
514. fill_57_2
515. NameRow8_3
516. Contact InformationRow8_2
517. How RelatedRow8_2
518. ProductsServices ProvidedRow8_2
519. fill_58
520. NameRow9_3
521. Contact InformationRow9_2
522. How RelatedRow9_2
523. ProductsServices ProvidedRow9_2
524. fill_59_2
525. NameRow10_3
526. Contact InformationRow10_2
527. How RelatedRow10_2
528. ProductsServices ProvidedRow10_2
529. fill_60_2
530. NameRow11_3
531. Contact InformationRow11_2
532. How RelatedRow11_2
533. ProductsServices ProvidedRow11_2
534. fill_61_2
535. NameRow12_3
536. Contact InformationRow12_2
537. How RelatedRow12_2
538. ProductsServices ProvidedRow12_2
539. fill_62_2
540. undefined_228 Off
541. a Have any costs associated with this life insurance been included on the indirect cost rate schedule Off
542. No_149 Off
543. fill_1_3
544. Companysurviving partners Off
545. undefined_229 Off
546. Officerprincipals family Off
547. Other specify
548. Term Off
549. Whole life Off
550. Universal life Off
551. Endowments annuities Off
552. Accidental death Off
553. undefined_230 Off
554. Other please specify_7
555. government Off
556. If yes please provide complete details
557. updates to company policies and procedures to accommodate changes in the FAR Subpart 312 cost principles Off
558. If yes please describe the process
559. accounting systems or processes Off
560. If yes please describe the process How are risks identified and addressed
561. Regulations disseminated to project managers and accounting personnel
562. Title
563. Date Completed
564. Please identify the Companys primary contact for accounting questions
565. Radio Button2 Off
566. Radio Button3 Off
567. Radio Button4 Off
568. Radio Button5 Off
569. Radio Button6 Off
570. Radio Button7 Off
571. Radio Button8 Off
572. Radio Button9 Off
573. Radio Button11 Off
574. Comments_2
575. Radio Button2-2 Off
576. Radio Button3-2 Off
577. Radio Button4-2 Off
578. Radio Button5-2 Off
579. Radio Button6-2 Off
580. Radio Button7-2 Off
581. Radio Button8-2 Off
582. Radio Button9-2 Off
583. Radio Button10-2 Off
584. Radio Button5-2-2 Off
585. Radio Button7-2-2 Off
586. Radio Button8-2-2 Off
587. Radio Button9-2-2 Off
588. Radio Button2-3 Off
589. Radio Button3-3 Off
590. Radio Button4-4 Off
591. Radio Button5-4 Off
592. Radio Button6-4 Off
593. Radio Button9-4 Off
594. Radio Button10-4 Off
595. Vehicles Off
596. Telephone_2 Off
597. Computer Assisted Design and Drafting CADD Off
598. Computer nonCADD Off
599. Vehicles1 Off
600. Computer Assisted Design and Drafting CADD1 Off
601. Computer nonCADD1 Off
602. Telephone_21 Off
603. Vehicles2 Off
604. Computer Assisted Design and Drafting CADD2 Off
605. Computer nonCADD2 Off
606. Vehicles3 Off
607. Computer Assisted Design and Drafting CADD3 Off
608. Computer nonCADD3 Off
609. Telephone_23 Off
610. Vehicles4 Off
611. Computer Assisted Design and Drafting CADD4 Off
612. Computer nonCADD4 Off
613. Telephone_24 Off
614. Vehicles5 Off
615. Computer Assisted Design and Drafting CADD5 Off
616. Computer nonCADD5 Off
617. Vehicles6 Off
618. Computer Assisted Design and Drafting CADD6 Off
619. Computer nonCADD6 Off
620. Telephone_26 Off
621. Vehicles7 Off
622. Computer Assisted Design and Drafting CADD7 Off
623. Computer nonCADD7 Off
624. Telephone_27 Off
625. Vehicles8 Off
626. Computer Assisted Design and Drafting CADD8 Off
627. Computer nonCADD8 Off
628. foundation through common ownership1 Off
629. Radio Button4-47 Off
630. Radio Button5-47 Off
631. Radio Button6-47 Off
632. Radio Button5-2-27 Off
633. Radio Button7-2-27 Off
634. Radio Button8-2-27 Off
635. Radio Button97 Off
636. undefined_162 Off
637. Keyman Life Insurance
638. Company Name
639. TIN
640. Year Established
641. Typed or Printed Name

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

MoDOT Guidance

AASHTO Uniform Audit amp Accounting Guide

MoDOT Requirement

If Contract LaborPurchased Labor costs are included as direct labor on the overhead

schedule with or without the inclusion of fringe benefits the firm must provide the

methodology used to account for the expense

Chapter 5Cost Accounting

G Contract Labor Purchased Labor [Reference CAS 418]

In some cases engineering consultants contract for services provided by outside engineers

technicians and similar staff rather than hiring these individuals as employees These individuals

commonly are referred to as ―contract labor or ―purchased labor The accounting treatment

varies depending on the circumstances under which the purchased labor costs are incurred

Two acceptable methods of accounting for this labor are

1 Allocated as a direct cost to projects or

2 Treated as other labor (direct or indirect as appropriate)

CAS 418 requires pooled costs to be allocated to cost objectives in reasonable proportion to the

causal or beneficial relationship of the pooled costs to cost objectives Contract labor must share

in an allocation of indirect expenses where such a relationship exists and the allocation method is

consistent with the engineering consultantrsquos disclosed accounting practices A separate allocation

base for purchased labor may be necessary to allocate significant costs to contract labor such as

supervision and occupancy costs or to eliminate other costs such as fringe benefits that do not

benefit purchased labor

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

1. Headquarters Address
2. Company Website
3. Fiscal Year End
4. This ICQ was prepared for DOTagency name
5. Time Period Covered
6. Location of Accounting Records
7. Check here if not applicable Off
8. Check here if not applicable_2 Off
9. 1_2
10. 2_2
11. 3
12. Mailing address if different than headquarters address listed above
13. Sole Proprietorship Off
14. Partnership Off
15. C Corporation Off
16. S Corporation Off
17. undefined_132 Off
18. Other
19. If yes please explain
20. foundation through common ownership See AASHTO Guide Section 823B for details Off
21. If yes please explain_2
22. Ownership Percentage
23. NameRow1
24. TitleRow1
25. fill_34
26. NameRow2
27. TitleRow2
28. fill_35
29. NameRow3
30. TitleRow3
31. fill_36
32. NameRow4
33. TitleRow4
34. fill_37
35. NameRow5
36. TitleRow5
37. fill_38
38. NameRow6
39. TitleRow6
40. fill_39
41. NameRow7
42. TitleRow7
43. fill_40
44. NameRow8
45. TitleRow8
46. fill_41
47. NameRow9
48. TitleRow9
49. fill_42
50. NameRow10
51. TitleRow10
52. fill_43
53. NameRow11
54. TitleRow11
55. fill_44
56. NameRow12
57. TitleRow12
58. fill_45_2
59. a
60. b
61. c
62. d
63. a Number
64. b Locations
65. a Full time
66. b Part time
67. Has this number changed in the past oneyear period Off
68. No_109 Off
69. Yes If yes please explain
70. a State government
71. c Local government
72. b Federal government
73. d Commercialprivate
74. undefined_134
75. undefined_135
76. undefined_136
77. a Lump sum
78. c Cost plus time and materials
79. Please explain Other
80. b Cost plus fixed fee
81. d Other
82. undefined_137 Off
83. Yes_109 Off
84. financial statements Off
85. Cash Off
86. Accrual Off
87. Hybrid Please explain Hybrid
88. Was the same basis of accounting also used to prepare the firms indirect cost rate schedule Off
89. Yes_110 Off
90. No Please explain
91. to determine costs eligible for reimbursement per FAR Part 31
92. Annually Off
93. Other please specify Off
94. Was the most recent schedule prepared by the Company or by another entity instead eg CPA firm
95. Internal staff Off
96. External party specify Off
97. Period covered by most recent indirect cost schedule
98. Oneyear period ended December 31 20 Off
99. Other please specify_2 Off
100. undefined_148
101. fraud illegal acts abuse or violations of contracts provisions or grant agreements
102. No_110 Off
103. Yes If yes please explain_2 Off
104. B6 Knowledge of FAR Part 31 Are appropriate personnel within the Company familiar with FAR Part 31
105. Yes_111 Off
106. No If no please explain Off
107. No_111 Off
108. Yes If yes please complete the following if applicable Off
109. Audit Off
110. Review Off
111. Compilation Off
112. Other please specify_3 Off
113. undefined_149
114. Name of CPA or Agency 1
115. Name of CPA or Agency 2
116. Name of CPA or Agency 3
117. Audit_2 Off
118. Review_2 Off
119. Compilation_2 Off
120. Other please specify_4 Off
121. undefined_150
122. Was the overhead rate calculated in accordance with FAR Part 31 Off
123. Name of CPA or Agency 1_2
124. Name of CPA or Agency 2_2
125. Name of CPA or Agency 3_2
126. Audit_3 Off
127. Review_3 Off
128. Compilation_3 Off
129. Other please specify_5 Off
130. Name of CPA or Agency 1_3
131. Name of CPA or Agency 2_3
132. Name of CPA or Agency 3_3
133. undefined_151
134. Internallydeveloped system Off
135. Hybrid system Please explain Off
136. Commercial system Name of vendor Off
137. undefined_152
138. undefined_153
139. Please describe any significant manual procedures used outside of the automated accounting system to record transactions
140. C2 Job Costing Does the Company have a jobcost accounting system Off
141. If no please explain what type of system is used to determine project costs
142. undefined_154 Off
143. Yes_115 Off
144. No Please explain_2 Off
145. Are billings prepared from or reconciled to reports generated from the Companys jobcost system
146. billing packages
147. Nonlabor expenses Off
148. If no please explain
149. Standards See AASHTO Guide Sections 22 44 52 55 and 63
150. No Please explain_3 Off
151. Yes If yes please answer a through c below Off
152. a Please provide details about the system
153. b How are appropriate personnel trained to distinguish between allowable and unallowable costs
154. c When does the primary review for allowability occurat time the transaction is recorded or later
155. undefined_163 Off
156. If yes are separate ledgers maintained for each Off
157. Comment
158. NA no jobcost ledger used_2 Off
159. No Please explain_4 Off
160. Check here if systems are integrated
161. undefined_164 Off
162. Yes If yes how often Check all that apply Off
163. Monthly Off
164. Quarterly Off
165. Semiannually Off
166. Annually_2 Off
167. Comment_2
168. b How frequently are bank statements reconciled Who performs this process
169. undefined_165 Off
170. Comment_3
171. projects and are the reports distributed to appropriate management personnel
172. Yes_121 Off
173. No If no please explain_2 Off
174. Yes_122 Off
175. No If no please explain_3 Off
176. undefined_166
177. Description of base
178. a single base for cost allocation Off
179. multiple bases for cost allocation Off
180. Description of bases
181. No_120 Off
182. Yes If yes Off
183. a Are separate indirect cost rates used for the home office and field offices Off
184. Please explain
185. b If home office and field office indirect cost rates are computed are they presented consistently to
186. Yes_124 Off
187. No If no please explain_4 Off
188. Please check here if not applicable Off
189. rates negotiated with a State DOT Off
190. No_122 Off
191. Yes If yes please explain and list the States that use these rates
192. three years Off
193. Yes_125 Off
194. undefined_176 Off
195. Yes_126 Off
196. Comment_4
197. cannot easily be modified removed or replaced and does a mechanismaudit trail exist to track all such events Off
198. Yes_127 Off
199. Comment_5
200. No_123 Off
201. undefined_177 Off
202. Yes If yes please specify
203. E2 Pay Cycle What is the Companys standard pay cycle Off
204. Biweekly Off
205. Monthly_2 Off
206. 1st 15th Off
207. Other please specify_6
208. If the Company uses more than one pay cycle please explain
209. a Does the Company use an electronic timekeeping system Off
210. If yes please provide an explanation of its operation or provide system documentation
211. b Are all employees including managers and ownersprincipals responsible for signing their own timesheets Off
212. If no please explain_2
213. c Are all employee timesheets approved by supervisors Off
214. If no please explain_3
215. d Is there a certification and approval process required for all time worked by owners and principals Off
216. If no then how is time accounted for and billed to projects
217. e How are timesheet coding errors detected and corrected
218. f How do timesheets identify work performed outside an agreements original scope of services
219. hours See AASHTO Guide Chapter 6 Off
220. timesheets
221. If no then please explain the method used to segregate direct and indirect labor hours
222. F2 Work Week Please list the Companys normal hours of business operation normal work week
223. pay or whether all direct labor hours are billed to specific contracts
224. No If no please explain_5 Off
225. Yes If yes which of the following methods does the Company use to account for uncompensated Off
226. week by directcharge employees who are exempt from the Fair Labor Standards Act
227. Effective Rate Method Please explain Off
228. Salary Variance Method Please explain Eg What was the total dollar amount of Off
229. Other Please explain Off
230. undefined_189
231. the salarypayroll variance for the year
232. F4 Contract ModificationsTime Tracking How does the Company segregate work performed under a basic
233. G1 Billing Rates Please describe how billing rates are determined or attach the Companys billingrate policy
234. Description Off
235. Billingrate policy attached Off
236. G2 Premium Overtime Does the Company pay overtime at a premium to any employees Off
237. Timeandahalf for all nonexempt employees Off
238. Other Please explain_2 Off
239. undefined_190
240. As part of direct labor and overhead is applied Off
241. As an Other Direct Cost no overhead applied Off
242. As an indirect labor cost included in the indirect cost rate Off
243. Other Please explain_3 Off
244. undefined_191
245. contract lump sum versus actual cost or customer government versus commercial
246. Yes_134 Off
247. No If no please explain_6 Off
248. contracts maximum hourly labor rate where will the excess cost be allocatedcharged
249. undefined_192 Off
250. As part of direct labor and overhead is applied_2 Off
251. As an Other Direct Cost no overhead applied_2 Off
252. Other Please explain_4 Off
253. undefined_193
254. billinvoice as direct expenses
255. H2 Credits Associated with Direct Costs Is the indirect cost pool relievedreduced for creditsreimbursements
256. received for direct costs Off
257. Yes_136 Off
258. designbuild efforts Off
259. Yes_137 Off
260. If yes please explain how the Company accounted for the stipend in the accounting
261. H5 Nonbillable Costs Describe the accounting treatment for direct costs not billable to clients Wherehow are
262. authorization
263. undefined_222 Off
264. Yes_138 Off
265. If yes are the vehicles leased or owned Off
266. Leased Off
267. Identify the total number of vehicles owned or leased by the company
268. Owned
269. Are mileage logs maintained for all vehicles If no please explain below
270. undefined_223 Off
271. Yes_139 Off
272. Is mileage separated by direct and indirect classifications and is mileage incurred in connection with Off
273. Explanation
274. How was the rate developed
275. Explanation_2
276. H8 Computer Expenses Are the Companys computer expenses incurred as a result of select one Off
277. Outside Services Off
278. Company ownership Off
279. H9 Printing and Reproduction Costs How are printing and reproduction expenses treated Off
280. If yes what is the rate
281. How was the rate developed_2
282. Direct cost Off
283. Indirect cost Off
284. Combination of direct and indirect Off
285. Direct cost_2 Off
286. Indirect cost_2 Off
287. Combination of direct and indirect_2 Off
288. If you marked combination of both please explain
289. For inhouse services are usage logs maintained and coded by jobproject Off
290. Is usage segregated by direct and indirect classifications Off
291. received Off
292. Direct cost_3 Off
293. Indirect cost_3 Off
294. Combination of direct and indirect_3 Off
295. If you marked combination of direct and indirect please explain below
296. Does the Company maintain a telephone log to record toll calls Off
297. undefined_224 Off
298. Employee Name or ID TitleClassificationRow1
299. ActivitiesRow1
300. Accounting TreatmentRow1
301. Employee Name or ID TitleClassificationRow2
302. ActivitiesRow2
303. Accounting TreatmentRow2
304. Employee Name or ID TitleClassificationRow3
305. ActivitiesRow3
306. Accounting TreatmentRow3
307. Employee Name or ID TitleClassificationRow4
308. ActivitiesRow4
309. Accounting TreatmentRow4
310. Employee Name or ID TitleClassificationRow5
311. ActivitiesRow5
312. Accounting TreatmentRow5
313. Employee Name or ID TitleClassificationRow6
314. ActivitiesRow6
315. Accounting TreatmentRow6
316. Employee Name or ID TitleClassificationRow7
317. ActivitiesRow7
318. Accounting TreatmentRow7
319. Employee Name or ID TitleClassificationRow8
320. ActivitiesRow8
321. Accounting TreatmentRow8
322. Employee Name or ID TitleClassificationRow9
323. ActivitiesRow9
324. Accounting TreatmentRow9
325. Employee Name or ID TitleClassificationRow10
326. ActivitiesRow10
327. Accounting TreatmentRow10
328. Employee Name or ID TitleClassificationRow11
329. ActivitiesRow11
330. Accounting TreatmentRow11
331. Employee Name or ID TitleClassificationRow12
332. ActivitiesRow12
333. Accounting TreatmentRow12
334. the latest indirect cost rate schedule Off
335. undefined_225 Off
336. Was any portion of these bonuses excluded from the submitted overhead rate Off
337. Comment_6
338. Yes Please provide a copy of the plan Off
339. undefined_226 Off
340. No Please describe how bonuses are determined and how this is communicated to employees
341. Yes_152 Off
342. undefined_227 Off
343. No If no please explain_7
344. Guide Section 75 Off
345. If yes describe the methodology used and how this process has been documented
346. Name or ID
347. TitlePosition
348. WagesSalary
349. Bonus
350. 1_3
351. fill_13
352. fill_14_2
353. fill_15
354. fill_16
355. Job Duties Related to How Related eg spouse parent child sibling in law
356. 2_3
357. fill_18
358. fill_19
359. fill_20
360. fill_21
361. Job Duties Related to How Related
362. 3_2
363. fill_23
364. fill_24
365. fill_25
366. fill_26
367. Job Duties Related to How Related_2
368. 4
369. fill_28
370. fill_29
371. fill_30
372. fill_31
373. Job Duties Related to How Related_3
374. 5
375. fill_33
376. fill_34_2
377. fill_35_2
378. fill_36_2
379. Job Duties Related to How Related_4
380. 6
381. fill_38_2
382. fill_39_2
383. fill_40_2
384. fill_41_2
385. Job Duties Related to How Related_5
386. 7
387. fill_43_2
388. fill_44_2
389. fill_45_3
390. fill_46
391. Job Duties Related to How Related_6
392. 8
393. fill_48
394. fill_49
395. fill_50
396. fill_51
397. Job Duties Related to How Related_7
398. WagesSalary_2
399. Bonus_2
400. Name or ID9
401. TitlePosition9
402. fill_54
403. fill_55
404. fill_56
405. fill_57
406. Job Duties Related to How Related_8
407. 1 0
408. fill_59
409. fill_60
410. fill_61
411. fill_62
412. Job Duties Related to How Related_9
413. NameRow1_2
414. Contact InformationRow1
415. How RelatedRow1
416. ProductsServices ProvidedRow1
417. fill_64
418. NameRow2_2
419. Contact InformationRow2
420. How RelatedRow2
421. ProductsServices ProvidedRow2
422. fill_65
423. NameRow3_2
424. Contact InformationRow3
425. How RelatedRow3
426. ProductsServices ProvidedRow3
427. fill_66
428. NameRow4_2
429. Contact InformationRow4
430. How RelatedRow4
431. ProductsServices ProvidedRow4
432. fill_67
433. NameRow5_2
434. Contact InformationRow5
435. How RelatedRow5
436. ProductsServices ProvidedRow5
437. fill_68
438. NameRow6_2
439. Contact InformationRow6
440. How RelatedRow6
441. ProductsServices ProvidedRow6
442. fill_69
443. NameRow7_2
444. Contact InformationRow7
445. How RelatedRow7
446. ProductsServices ProvidedRow7
447. fill_70
448. NameRow8_2
449. Contact InformationRow8
450. How RelatedRow8
451. ProductsServices ProvidedRow8
452. fill_71
453. NameRow9_2
454. Contact InformationRow9
455. How RelatedRow9
456. ProductsServices ProvidedRow9
457. fill_72
458. NameRow10_2
459. Contact InformationRow10
460. How RelatedRow10
461. ProductsServices ProvidedRow10
462. fill_73
463. NameRow11_2
464. Contact InformationRow11
465. How RelatedRow11
466. ProductsServices ProvidedRow11
467. fill_74
468. NameRow12_2
469. Contact InformationRow12
470. How RelatedRow12
471. ProductsServices ProvidedRow12
472. fill_75
473. from another entity organization or individual Off
474. ownersstockholders of the other entity Off
475. If yes please explain_3
476. b Have the rentallease costs been adjusted to the property owners actual costs Off
477. Description_2
478. No_147 Off
479. Yes If yes please complete Table 5 Off
480. NameRow1_3
481. Contact InformationRow1_2
482. How RelatedRow1_2
483. ProductsServices ProvidedRow1_2
484. fill_51_2
485. NameRow2_3
486. Contact InformationRow2_2
487. How RelatedRow2_2
488. ProductsServices ProvidedRow2_2
489. fill_52
490. NameRow3_3
491. Contact InformationRow3_2
492. How RelatedRow3_2
493. ProductsServices ProvidedRow3_2
494. fill_53
495. NameRow4_3
496. Contact InformationRow4_2
497. How RelatedRow4_2
498. ProductsServices ProvidedRow4_2
499. fill_54_2
500. NameRow5_3
501. Contact InformationRow5_2
502. How RelatedRow5_2
503. ProductsServices ProvidedRow5_2
504. fill_55_2
505. NameRow6_3
506. Contact InformationRow6_2
507. How RelatedRow6_2
508. ProductsServices ProvidedRow6_2
509. fill_56_2
510. NameRow7_3
511. Contact InformationRow7_2
512. How RelatedRow7_2
513. ProductsServices ProvidedRow7_2
514. fill_57_2
515. NameRow8_3
516. Contact InformationRow8_2
517. How RelatedRow8_2
518. ProductsServices ProvidedRow8_2
519. fill_58
520. NameRow9_3
521. Contact InformationRow9_2
522. How RelatedRow9_2
523. ProductsServices ProvidedRow9_2
524. fill_59_2
525. NameRow10_3
526. Contact InformationRow10_2
527. How RelatedRow10_2
528. ProductsServices ProvidedRow10_2
529. fill_60_2
530. NameRow11_3
531. Contact InformationRow11_2
532. How RelatedRow11_2
533. ProductsServices ProvidedRow11_2
534. fill_61_2
535. NameRow12_3
536. Contact InformationRow12_2
537. How RelatedRow12_2
538. ProductsServices ProvidedRow12_2
539. fill_62_2
540. undefined_228 Off
541. a Have any costs associated with this life insurance been included on the indirect cost rate schedule Off
542. No_149 Off
543. fill_1_3
544. Companysurviving partners Off
545. undefined_229 Off
546. Officerprincipals family Off
547. Other specify
548. Term Off
549. Whole life Off
550. Universal life Off
551. Endowments annuities Off
552. Accidental death Off
553. undefined_230 Off
554. Other please specify_7
555. government Off
556. If yes please provide complete details
557. updates to company policies and procedures to accommodate changes in the FAR Subpart 312 cost principles Off
558. If yes please describe the process
559. accounting systems or processes Off
560. If yes please describe the process How are risks identified and addressed
561. Regulations disseminated to project managers and accounting personnel
562. Title
563. Date Completed
564. Please identify the Companys primary contact for accounting questions
565. Radio Button2 Off
566. Radio Button3 Off
567. Radio Button4 Off
568. Radio Button5 Off
569. Radio Button6 Off
570. Radio Button7 Off
571. Radio Button8 Off
572. Radio Button9 Off
573. Radio Button11 Off
574. Comments_2
575. Radio Button2-2 Off
576. Radio Button3-2 Off
577. Radio Button4-2 Off
578. Radio Button5-2 Off
579. Radio Button6-2 Off
580. Radio Button7-2 Off
581. Radio Button8-2 Off
582. Radio Button9-2 Off
583. Radio Button10-2 Off
584. Radio Button5-2-2 Off
585. Radio Button7-2-2 Off
586. Radio Button8-2-2 Off
587. Radio Button9-2-2 Off
588. Radio Button2-3 Off
589. Radio Button3-3 Off
590. Radio Button4-4 Off
591. Radio Button5-4 Off
592. Radio Button6-4 Off
593. Radio Button9-4 Off
594. Radio Button10-4 Off
595. Vehicles Off
596. Telephone_2 Off
597. Computer Assisted Design and Drafting CADD Off
598. Computer nonCADD Off
599. Vehicles1 Off
600. Computer Assisted Design and Drafting CADD1 Off
601. Computer nonCADD1 Off
602. Telephone_21 Off
603. Vehicles2 Off
604. Computer Assisted Design and Drafting CADD2 Off
605. Computer nonCADD2 Off
606. Vehicles3 Off
607. Computer Assisted Design and Drafting CADD3 Off
608. Computer nonCADD3 Off
609. Telephone_23 Off
610. Vehicles4 Off
611. Computer Assisted Design and Drafting CADD4 Off
612. Computer nonCADD4 Off
613. Telephone_24 Off
614. Vehicles5 Off
615. Computer Assisted Design and Drafting CADD5 Off
616. Computer nonCADD5 Off
617. Vehicles6 Off
618. Computer Assisted Design and Drafting CADD6 Off
619. Computer nonCADD6 Off
620. Telephone_26 Off
621. Vehicles7 Off
622. Computer Assisted Design and Drafting CADD7 Off
623. Computer nonCADD7 Off
624. Telephone_27 Off
625. Vehicles8 Off
626. Computer Assisted Design and Drafting CADD8 Off
627. Computer nonCADD8 Off
628. foundation through common ownership1 Off
629. Radio Button4-47 Off
630. Radio Button5-47 Off
631. Radio Button6-47 Off
632. Radio Button5-2-27 Off
633. Radio Button7-2-27 Off
634. Radio Button8-2-27 Off
635. Radio Button97 Off
636. undefined_162 Off
637. Keyman Life Insurance
638. Company Name
639. TIN
640. Year Established
641. Typed or Printed Name

MoDOT Guidance

AASHTO Uniform Audit amp Accounting Guide

MoDOT Requirement

If Contract LaborPurchased Labor costs are included as direct labor on the overhead

schedule with or without the inclusion of fringe benefits the firm must provide the

methodology used to account for the expense

Chapter 5Cost Accounting

G Contract Labor Purchased Labor [Reference CAS 418]

In some cases engineering consultants contract for services provided by outside engineers

technicians and similar staff rather than hiring these individuals as employees These individuals

commonly are referred to as ―contract labor or ―purchased labor The accounting treatment

varies depending on the circumstances under which the purchased labor costs are incurred

Two acceptable methods of accounting for this labor are

1 Allocated as a direct cost to projects or

2 Treated as other labor (direct or indirect as appropriate)

CAS 418 requires pooled costs to be allocated to cost objectives in reasonable proportion to the

causal or beneficial relationship of the pooled costs to cost objectives Contract labor must share

in an allocation of indirect expenses where such a relationship exists and the allocation method is

consistent with the engineering consultantrsquos disclosed accounting practices A separate allocation

base for purchased labor may be necessary to allocate significant costs to contract labor such as

supervision and occupancy costs or to eliminate other costs such as fringe benefits that do not

benefit purchased labor

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

1. Headquarters Address
2. Company Website
3. Fiscal Year End
4. This ICQ was prepared for DOTagency name
5. Time Period Covered
6. Location of Accounting Records
7. Check here if not applicable Off
8. Check here if not applicable_2 Off
9. 1_2
10. 2_2
11. 3
12. Mailing address if different than headquarters address listed above
13. Sole Proprietorship Off
14. Partnership Off
15. C Corporation Off
16. S Corporation Off
17. undefined_132 Off
18. Other
19. If yes please explain
20. foundation through common ownership See AASHTO Guide Section 823B for details Off
21. If yes please explain_2
22. Ownership Percentage
23. NameRow1
24. TitleRow1
25. fill_34
26. NameRow2
27. TitleRow2
28. fill_35
29. NameRow3
30. TitleRow3
31. fill_36
32. NameRow4
33. TitleRow4
34. fill_37
35. NameRow5
36. TitleRow5
37. fill_38
38. NameRow6
39. TitleRow6
40. fill_39
41. NameRow7
42. TitleRow7
43. fill_40
44. NameRow8
45. TitleRow8
46. fill_41
47. NameRow9
48. TitleRow9
49. fill_42
50. NameRow10
51. TitleRow10
52. fill_43
53. NameRow11
54. TitleRow11
55. fill_44
56. NameRow12
57. TitleRow12
58. fill_45_2
59. a
60. b
61. c
62. d
63. a Number
64. b Locations
65. a Full time
66. b Part time
67. Has this number changed in the past oneyear period Off
68. No_109 Off
69. Yes If yes please explain
70. a State government
71. c Local government
72. b Federal government
73. d Commercialprivate
74. undefined_134
75. undefined_135
76. undefined_136
77. a Lump sum
78. c Cost plus time and materials
79. Please explain Other
80. b Cost plus fixed fee
81. d Other
82. undefined_137 Off
83. Yes_109 Off
84. financial statements Off
85. Cash Off
86. Accrual Off
87. Hybrid Please explain Hybrid
88. Was the same basis of accounting also used to prepare the firms indirect cost rate schedule Off
89. Yes_110 Off
90. No Please explain
91. to determine costs eligible for reimbursement per FAR Part 31
92. Annually Off
93. Other please specify Off
94. Was the most recent schedule prepared by the Company or by another entity instead eg CPA firm
95. Internal staff Off
96. External party specify Off
97. Period covered by most recent indirect cost schedule
98. Oneyear period ended December 31 20 Off
99. Other please specify_2 Off
100. undefined_148
101. fraud illegal acts abuse or violations of contracts provisions or grant agreements
102. No_110 Off
103. Yes If yes please explain_2 Off
104. B6 Knowledge of FAR Part 31 Are appropriate personnel within the Company familiar with FAR Part 31
105. Yes_111 Off
106. No If no please explain Off
107. No_111 Off
108. Yes If yes please complete the following if applicable Off
109. Audit Off
110. Review Off
111. Compilation Off
112. Other please specify_3 Off
113. undefined_149
114. Name of CPA or Agency 1
115. Name of CPA or Agency 2
116. Name of CPA or Agency 3
117. Audit_2 Off
118. Review_2 Off
119. Compilation_2 Off
120. Other please specify_4 Off
121. undefined_150
122. Was the overhead rate calculated in accordance with FAR Part 31 Off
123. Name of CPA or Agency 1_2
124. Name of CPA or Agency 2_2
125. Name of CPA or Agency 3_2
126. Audit_3 Off
127. Review_3 Off
128. Compilation_3 Off
129. Other please specify_5 Off
130. Name of CPA or Agency 1_3
131. Name of CPA or Agency 2_3
132. Name of CPA or Agency 3_3
133. undefined_151
134. Internallydeveloped system Off
135. Hybrid system Please explain Off
136. Commercial system Name of vendor Off
137. undefined_152
138. undefined_153
139. Please describe any significant manual procedures used outside of the automated accounting system to record transactions
140. C2 Job Costing Does the Company have a jobcost accounting system Off
141. If no please explain what type of system is used to determine project costs
142. undefined_154 Off
143. Yes_115 Off
144. No Please explain_2 Off
145. Are billings prepared from or reconciled to reports generated from the Companys jobcost system
146. billing packages
147. Nonlabor expenses Off
148. If no please explain
149. Standards See AASHTO Guide Sections 22 44 52 55 and 63
150. No Please explain_3 Off
151. Yes If yes please answer a through c below Off
152. a Please provide details about the system
153. b How are appropriate personnel trained to distinguish between allowable and unallowable costs
154. c When does the primary review for allowability occurat time the transaction is recorded or later
155. undefined_163 Off
156. If yes are separate ledgers maintained for each Off
157. Comment
158. NA no jobcost ledger used_2 Off
159. No Please explain_4 Off
160. Check here if systems are integrated
161. undefined_164 Off
162. Yes If yes how often Check all that apply Off
163. Monthly Off
164. Quarterly Off
165. Semiannually Off
166. Annually_2 Off
167. Comment_2
168. b How frequently are bank statements reconciled Who performs this process
169. undefined_165 Off
170. Comment_3
171. projects and are the reports distributed to appropriate management personnel
172. Yes_121 Off
173. No If no please explain_2 Off
174. Yes_122 Off
175. No If no please explain_3 Off
176. undefined_166
177. Description of base
178. a single base for cost allocation Off
179. multiple bases for cost allocation Off
180. Description of bases
181. No_120 Off
182. Yes If yes Off
183. a Are separate indirect cost rates used for the home office and field offices Off
184. Please explain
185. b If home office and field office indirect cost rates are computed are they presented consistently to
186. Yes_124 Off
187. No If no please explain_4 Off
188. Please check here if not applicable Off
189. rates negotiated with a State DOT Off
190. No_122 Off
191. Yes If yes please explain and list the States that use these rates
192. three years Off
193. Yes_125 Off
194. undefined_176 Off
195. Yes_126 Off
196. Comment_4
197. cannot easily be modified removed or replaced and does a mechanismaudit trail exist to track all such events Off
198. Yes_127 Off
199. Comment_5
200. No_123 Off
201. undefined_177 Off
202. Yes If yes please specify
203. E2 Pay Cycle What is the Companys standard pay cycle Off
204. Biweekly Off
205. Monthly_2 Off
206. 1st 15th Off
207. Other please specify_6
208. If the Company uses more than one pay cycle please explain
209. a Does the Company use an electronic timekeeping system Off
210. If yes please provide an explanation of its operation or provide system documentation
211. b Are all employees including managers and ownersprincipals responsible for signing their own timesheets Off
212. If no please explain_2
213. c Are all employee timesheets approved by supervisors Off
214. If no please explain_3
215. d Is there a certification and approval process required for all time worked by owners and principals Off
216. If no then how is time accounted for and billed to projects
217. e How are timesheet coding errors detected and corrected
218. f How do timesheets identify work performed outside an agreements original scope of services
219. hours See AASHTO Guide Chapter 6 Off
220. timesheets
221. If no then please explain the method used to segregate direct and indirect labor hours
222. F2 Work Week Please list the Companys normal hours of business operation normal work week
223. pay or whether all direct labor hours are billed to specific contracts
224. No If no please explain_5 Off
225. Yes If yes which of the following methods does the Company use to account for uncompensated Off
226. week by directcharge employees who are exempt from the Fair Labor Standards Act
227. Effective Rate Method Please explain Off
228. Salary Variance Method Please explain Eg What was the total dollar amount of Off
229. Other Please explain Off
230. undefined_189
231. the salarypayroll variance for the year
232. F4 Contract ModificationsTime Tracking How does the Company segregate work performed under a basic
233. G1 Billing Rates Please describe how billing rates are determined or attach the Companys billingrate policy
234. Description Off
235. Billingrate policy attached Off
236. G2 Premium Overtime Does the Company pay overtime at a premium to any employees Off
237. Timeandahalf for all nonexempt employees Off
238. Other Please explain_2 Off
239. undefined_190
240. As part of direct labor and overhead is applied Off
241. As an Other Direct Cost no overhead applied Off
242. As an indirect labor cost included in the indirect cost rate Off
243. Other Please explain_3 Off
244. undefined_191
245. contract lump sum versus actual cost or customer government versus commercial
246. Yes_134 Off
247. No If no please explain_6 Off
248. contracts maximum hourly labor rate where will the excess cost be allocatedcharged
249. undefined_192 Off
250. As part of direct labor and overhead is applied_2 Off
251. As an Other Direct Cost no overhead applied_2 Off
252. Other Please explain_4 Off
253. undefined_193
254. billinvoice as direct expenses
255. H2 Credits Associated with Direct Costs Is the indirect cost pool relievedreduced for creditsreimbursements
256. received for direct costs Off
257. Yes_136 Off
258. designbuild efforts Off
259. Yes_137 Off
260. If yes please explain how the Company accounted for the stipend in the accounting
261. H5 Nonbillable Costs Describe the accounting treatment for direct costs not billable to clients Wherehow are
262. authorization
263. undefined_222 Off
264. Yes_138 Off
265. If yes are the vehicles leased or owned Off
266. Leased Off
267. Identify the total number of vehicles owned or leased by the company
268. Owned
269. Are mileage logs maintained for all vehicles If no please explain below
270. undefined_223 Off
271. Yes_139 Off
272. Is mileage separated by direct and indirect classifications and is mileage incurred in connection with Off
273. Explanation
274. How was the rate developed
275. Explanation_2
276. H8 Computer Expenses Are the Companys computer expenses incurred as a result of select one Off
277. Outside Services Off
278. Company ownership Off
279. H9 Printing and Reproduction Costs How are printing and reproduction expenses treated Off
280. If yes what is the rate
281. How was the rate developed_2
282. Direct cost Off
283. Indirect cost Off
284. Combination of direct and indirect Off
285. Direct cost_2 Off
286. Indirect cost_2 Off
287. Combination of direct and indirect_2 Off
288. If you marked combination of both please explain
289. For inhouse services are usage logs maintained and coded by jobproject Off
290. Is usage segregated by direct and indirect classifications Off
291. received Off
292. Direct cost_3 Off
293. Indirect cost_3 Off
294. Combination of direct and indirect_3 Off
295. If you marked combination of direct and indirect please explain below
296. Does the Company maintain a telephone log to record toll calls Off
297. undefined_224 Off
298. Employee Name or ID TitleClassificationRow1
299. ActivitiesRow1
300. Accounting TreatmentRow1
301. Employee Name or ID TitleClassificationRow2
302. ActivitiesRow2
303. Accounting TreatmentRow2
304. Employee Name or ID TitleClassificationRow3
305. ActivitiesRow3
306. Accounting TreatmentRow3
307. Employee Name or ID TitleClassificationRow4
308. ActivitiesRow4
309. Accounting TreatmentRow4
310. Employee Name or ID TitleClassificationRow5
311. ActivitiesRow5
312. Accounting TreatmentRow5
313. Employee Name or ID TitleClassificationRow6
314. ActivitiesRow6
315. Accounting TreatmentRow6
316. Employee Name or ID TitleClassificationRow7
317. ActivitiesRow7
318. Accounting TreatmentRow7
319. Employee Name or ID TitleClassificationRow8
320. ActivitiesRow8
321. Accounting TreatmentRow8
322. Employee Name or ID TitleClassificationRow9
323. ActivitiesRow9
324. Accounting TreatmentRow9
325. Employee Name or ID TitleClassificationRow10
326. ActivitiesRow10
327. Accounting TreatmentRow10
328. Employee Name or ID TitleClassificationRow11
329. ActivitiesRow11
330. Accounting TreatmentRow11
331. Employee Name or ID TitleClassificationRow12
332. ActivitiesRow12
333. Accounting TreatmentRow12
334. the latest indirect cost rate schedule Off
335. undefined_225 Off
336. Was any portion of these bonuses excluded from the submitted overhead rate Off
337. Comment_6
338. Yes Please provide a copy of the plan Off
339. undefined_226 Off
340. No Please describe how bonuses are determined and how this is communicated to employees
341. Yes_152 Off
342. undefined_227 Off
343. No If no please explain_7
344. Guide Section 75 Off
345. If yes describe the methodology used and how this process has been documented
346. Name or ID
347. TitlePosition
348. WagesSalary
349. Bonus
350. 1_3
351. fill_13
352. fill_14_2
353. fill_15
354. fill_16
355. Job Duties Related to How Related eg spouse parent child sibling in law
356. 2_3
357. fill_18
358. fill_19
359. fill_20
360. fill_21
361. Job Duties Related to How Related
362. 3_2
363. fill_23
364. fill_24
365. fill_25
366. fill_26
367. Job Duties Related to How Related_2
368. 4
369. fill_28
370. fill_29
371. fill_30
372. fill_31
373. Job Duties Related to How Related_3
374. 5
375. fill_33
376. fill_34_2
377. fill_35_2
378. fill_36_2
379. Job Duties Related to How Related_4
380. 6
381. fill_38_2
382. fill_39_2
383. fill_40_2
384. fill_41_2
385. Job Duties Related to How Related_5
386. 7
387. fill_43_2
388. fill_44_2
389. fill_45_3
390. fill_46
391. Job Duties Related to How Related_6
392. 8
393. fill_48
394. fill_49
395. fill_50
396. fill_51
397. Job Duties Related to How Related_7
398. WagesSalary_2
399. Bonus_2
400. Name or ID9
401. TitlePosition9
402. fill_54
403. fill_55
404. fill_56
405. fill_57
406. Job Duties Related to How Related_8
407. 1 0
408. fill_59
409. fill_60
410. fill_61
411. fill_62
412. Job Duties Related to How Related_9
413. NameRow1_2
414. Contact InformationRow1
415. How RelatedRow1
416. ProductsServices ProvidedRow1
417. fill_64
418. NameRow2_2
419. Contact InformationRow2
420. How RelatedRow2
421. ProductsServices ProvidedRow2
422. fill_65
423. NameRow3_2
424. Contact InformationRow3
425. How RelatedRow3
426. ProductsServices ProvidedRow3
427. fill_66
428. NameRow4_2
429. Contact InformationRow4
430. How RelatedRow4
431. ProductsServices ProvidedRow4
432. fill_67
433. NameRow5_2
434. Contact InformationRow5
435. How RelatedRow5
436. ProductsServices ProvidedRow5
437. fill_68
438. NameRow6_2
439. Contact InformationRow6
440. How RelatedRow6
441. ProductsServices ProvidedRow6
442. fill_69
443. NameRow7_2
444. Contact InformationRow7
445. How RelatedRow7
446. ProductsServices ProvidedRow7
447. fill_70
448. NameRow8_2
449. Contact InformationRow8
450. How RelatedRow8
451. ProductsServices ProvidedRow8
452. fill_71
453. NameRow9_2
454. Contact InformationRow9
455. How RelatedRow9
456. ProductsServices ProvidedRow9
457. fill_72
458. NameRow10_2
459. Contact InformationRow10
460. How RelatedRow10
461. ProductsServices ProvidedRow10
462. fill_73
463. NameRow11_2
464. Contact InformationRow11
465. How RelatedRow11
466. ProductsServices ProvidedRow11
467. fill_74
468. NameRow12_2
469. Contact InformationRow12
470. How RelatedRow12
471. ProductsServices ProvidedRow12
472. fill_75
473. from another entity organization or individual Off
474. ownersstockholders of the other entity Off
475. If yes please explain_3
476. b Have the rentallease costs been adjusted to the property owners actual costs Off
477. Description_2
478. No_147 Off
479. Yes If yes please complete Table 5 Off
480. NameRow1_3
481. Contact InformationRow1_2
482. How RelatedRow1_2
483. ProductsServices ProvidedRow1_2
484. fill_51_2
485. NameRow2_3
486. Contact InformationRow2_2
487. How RelatedRow2_2
488. ProductsServices ProvidedRow2_2
489. fill_52
490. NameRow3_3
491. Contact InformationRow3_2
492. How RelatedRow3_2
493. ProductsServices ProvidedRow3_2
494. fill_53
495. NameRow4_3
496. Contact InformationRow4_2
497. How RelatedRow4_2
498. ProductsServices ProvidedRow4_2
499. fill_54_2
500. NameRow5_3
501. Contact InformationRow5_2
502. How RelatedRow5_2
503. ProductsServices ProvidedRow5_2
504. fill_55_2
505. NameRow6_3
506. Contact InformationRow6_2
507. How RelatedRow6_2
508. ProductsServices ProvidedRow6_2
509. fill_56_2
510. NameRow7_3
511. Contact InformationRow7_2
512. How RelatedRow7_2
513. ProductsServices ProvidedRow7_2
514. fill_57_2
515. NameRow8_3
516. Contact InformationRow8_2
517. How RelatedRow8_2
518. ProductsServices ProvidedRow8_2
519. fill_58
520. NameRow9_3
521. Contact InformationRow9_2
522. How RelatedRow9_2
523. ProductsServices ProvidedRow9_2
524. fill_59_2
525. NameRow10_3
526. Contact InformationRow10_2
527. How RelatedRow10_2
528. ProductsServices ProvidedRow10_2
529. fill_60_2
530. NameRow11_3
531. Contact InformationRow11_2
532. How RelatedRow11_2
533. ProductsServices ProvidedRow11_2
534. fill_61_2
535. NameRow12_3
536. Contact InformationRow12_2
537. How RelatedRow12_2
538. ProductsServices ProvidedRow12_2
539. fill_62_2
540. undefined_228 Off
541. a Have any costs associated with this life insurance been included on the indirect cost rate schedule Off
542. No_149 Off
543. fill_1_3
544. Companysurviving partners Off
545. undefined_229 Off
546. Officerprincipals family Off
547. Other specify
548. Term Off
549. Whole life Off
550. Universal life Off
551. Endowments annuities Off
552. Accidental death Off
553. undefined_230 Off
554. Other please specify_7
555. government Off
556. If yes please provide complete details
557. updates to company policies and procedures to accommodate changes in the FAR Subpart 312 cost principles Off
558. If yes please describe the process
559. accounting systems or processes Off
560. If yes please describe the process How are risks identified and addressed
561. Regulations disseminated to project managers and accounting personnel
562. Title
563. Date Completed
564. Please identify the Companys primary contact for accounting questions
565. Radio Button2 Off
566. Radio Button3 Off
567. Radio Button4 Off
568. Radio Button5 Off
569. Radio Button6 Off
570. Radio Button7 Off
571. Radio Button8 Off
572. Radio Button9 Off
573. Radio Button11 Off
574. Comments_2
575. Radio Button2-2 Off
576. Radio Button3-2 Off
577. Radio Button4-2 Off
578. Radio Button5-2 Off
579. Radio Button6-2 Off
580. Radio Button7-2 Off
581. Radio Button8-2 Off
582. Radio Button9-2 Off
583. Radio Button10-2 Off
584. Radio Button5-2-2 Off
585. Radio Button7-2-2 Off
586. Radio Button8-2-2 Off
587. Radio Button9-2-2 Off
588. Radio Button2-3 Off
589. Radio Button3-3 Off
590. Radio Button4-4 Off
591. Radio Button5-4 Off
592. Radio Button6-4 Off
593. Radio Button9-4 Off
594. Radio Button10-4 Off
595. Vehicles Off
596. Telephone_2 Off
597. Computer Assisted Design and Drafting CADD Off
598. Computer nonCADD Off
599. Vehicles1 Off
600. Computer Assisted Design and Drafting CADD1 Off
601. Computer nonCADD1 Off
602. Telephone_21 Off
603. Vehicles2 Off
604. Computer Assisted Design and Drafting CADD2 Off
605. Computer nonCADD2 Off
606. Vehicles3 Off
607. Computer Assisted Design and Drafting CADD3 Off
608. Computer nonCADD3 Off
609. Telephone_23 Off
610. Vehicles4 Off
611. Computer Assisted Design and Drafting CADD4 Off
612. Computer nonCADD4 Off
613. Telephone_24 Off
614. Vehicles5 Off
615. Computer Assisted Design and Drafting CADD5 Off
616. Computer nonCADD5 Off
617. Vehicles6 Off
618. Computer Assisted Design and Drafting CADD6 Off
619. Computer nonCADD6 Off
620. Telephone_26 Off
621. Vehicles7 Off
622. Computer Assisted Design and Drafting CADD7 Off
623. Computer nonCADD7 Off
624. Telephone_27 Off
625. Vehicles8 Off
626. Computer Assisted Design and Drafting CADD8 Off
627. Computer nonCADD8 Off
628. foundation through common ownership1 Off
629. Radio Button4-47 Off
630. Radio Button5-47 Off
631. Radio Button6-47 Off
632. Radio Button5-2-27 Off
633. Radio Button7-2-27 Off
634. Radio Button8-2-27 Off
635. Radio Button97 Off
636. undefined_162 Off
637. Keyman Life Insurance
638. Company Name
639. TIN
640. Year Established
641. Typed or Printed Name

ICQ Section A Background Information

Background Information - Ask yourself these questions when completing this section of the ICQ

Does your firm include a Parent Company with Subsidiaries

Does the firm segregate cost through a separate accounting system for each subsidiary

Does the firmrsquos overhead schedule exclude cost from the Parent Company

Note the subsidiary must identify cost allocation practices between related business entities (eg parent company allocating costs to subsidiaries or divisions allocations between subsidiaries or divisions andor allocations to specific product lines) All subsidiary costs unrelated to the AE consulting services performed by your company must be removed from the indirect cost rate

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

1. Headquarters Address
2. Company Website
3. Fiscal Year End
4. This ICQ was prepared for DOTagency name
5. Time Period Covered
6. Location of Accounting Records
7. Check here if not applicable Off
8. Check here if not applicable_2 Off
9. 1_2
10. 2_2
11. 3
12. Mailing address if different than headquarters address listed above
13. Sole Proprietorship Off
14. Partnership Off
15. C Corporation Off
16. S Corporation Off
17. undefined_132 Off
18. Other
19. If yes please explain
20. foundation through common ownership See AASHTO Guide Section 823B for details Off
21. If yes please explain_2
22. Ownership Percentage
23. NameRow1
24. TitleRow1
25. fill_34
26. NameRow2
27. TitleRow2
28. fill_35
29. NameRow3
30. TitleRow3
31. fill_36
32. NameRow4
33. TitleRow4
34. fill_37
35. NameRow5
36. TitleRow5
37. fill_38
38. NameRow6
39. TitleRow6
40. fill_39
41. NameRow7
42. TitleRow7
43. fill_40
44. NameRow8
45. TitleRow8
46. fill_41
47. NameRow9
48. TitleRow9
49. fill_42
50. NameRow10
51. TitleRow10
52. fill_43
53. NameRow11
54. TitleRow11
55. fill_44
56. NameRow12
57. TitleRow12
58. fill_45_2
59. a
60. b
61. c
62. d
63. a Number
64. b Locations
65. a Full time
66. b Part time
67. Has this number changed in the past oneyear period Off
68. No_109 Off
69. Yes If yes please explain
70. a State government
71. c Local government
72. b Federal government
73. d Commercialprivate
74. undefined_134
75. undefined_135
76. undefined_136
77. a Lump sum
78. c Cost plus time and materials
79. Please explain Other
80. b Cost plus fixed fee
81. d Other
82. undefined_137 Off
83. Yes_109 Off
84. financial statements Off
85. Cash Off
86. Accrual Off
87. Hybrid Please explain Hybrid
88. Was the same basis of accounting also used to prepare the firms indirect cost rate schedule Off
89. Yes_110 Off
90. No Please explain
91. to determine costs eligible for reimbursement per FAR Part 31
92. Annually Off
93. Other please specify Off
94. Was the most recent schedule prepared by the Company or by another entity instead eg CPA firm
95. Internal staff Off
96. External party specify Off
97. Period covered by most recent indirect cost schedule
98. Oneyear period ended December 31 20 Off
99. Other please specify_2 Off
100. undefined_148
101. fraud illegal acts abuse or violations of contracts provisions or grant agreements
102. No_110 Off
103. Yes If yes please explain_2 Off
104. B6 Knowledge of FAR Part 31 Are appropriate personnel within the Company familiar with FAR Part 31
105. Yes_111 Off
106. No If no please explain Off
107. No_111 Off
108. Yes If yes please complete the following if applicable Off
109. Audit Off
110. Review Off
111. Compilation Off
112. Other please specify_3 Off
113. undefined_149
114. Name of CPA or Agency 1
115. Name of CPA or Agency 2
116. Name of CPA or Agency 3
117. Audit_2 Off
118. Review_2 Off
119. Compilation_2 Off
120. Other please specify_4 Off
121. undefined_150
122. Was the overhead rate calculated in accordance with FAR Part 31 Off
123. Name of CPA or Agency 1_2
124. Name of CPA or Agency 2_2
125. Name of CPA or Agency 3_2
126. Audit_3 Off
127. Review_3 Off
128. Compilation_3 Off
129. Other please specify_5 Off
130. Name of CPA or Agency 1_3
131. Name of CPA or Agency 2_3
132. Name of CPA or Agency 3_3
133. undefined_151
134. Internallydeveloped system Off
135. Hybrid system Please explain Off
136. Commercial system Name of vendor Off
137. undefined_152
138. undefined_153
139. Please describe any significant manual procedures used outside of the automated accounting system to record transactions
140. C2 Job Costing Does the Company have a jobcost accounting system Off
141. If no please explain what type of system is used to determine project costs
142. undefined_154 Off
143. Yes_115 Off
144. No Please explain_2 Off
145. Are billings prepared from or reconciled to reports generated from the Companys jobcost system
146. billing packages
147. Nonlabor expenses Off
148. If no please explain
149. Standards See AASHTO Guide Sections 22 44 52 55 and 63
150. No Please explain_3 Off
151. Yes If yes please answer a through c below Off
152. a Please provide details about the system
153. b How are appropriate personnel trained to distinguish between allowable and unallowable costs
154. c When does the primary review for allowability occurat time the transaction is recorded or later
155. undefined_163 Off
156. If yes are separate ledgers maintained for each Off
157. Comment
158. NA no jobcost ledger used_2 Off
159. No Please explain_4 Off
160. Check here if systems are integrated
161. undefined_164 Off
162. Yes If yes how often Check all that apply Off
163. Monthly Off
164. Quarterly Off
165. Semiannually Off
166. Annually_2 Off
167. Comment_2
168. b How frequently are bank statements reconciled Who performs this process
169. undefined_165 Off
170. Comment_3
171. projects and are the reports distributed to appropriate management personnel
172. Yes_121 Off
173. No If no please explain_2 Off
174. Yes_122 Off
175. No If no please explain_3 Off
176. undefined_166
177. Description of base
178. a single base for cost allocation Off
179. multiple bases for cost allocation Off
180. Description of bases
181. No_120 Off
182. Yes If yes Off
183. a Are separate indirect cost rates used for the home office and field offices Off
184. Please explain
185. b If home office and field office indirect cost rates are computed are they presented consistently to
186. Yes_124 Off
187. No If no please explain_4 Off
188. Please check here if not applicable Off
189. rates negotiated with a State DOT Off
190. No_122 Off
191. Yes If yes please explain and list the States that use these rates
192. three years Off
193. Yes_125 Off
194. undefined_176 Off
195. Yes_126 Off
196. Comment_4
197. cannot easily be modified removed or replaced and does a mechanismaudit trail exist to track all such events Off
198. Yes_127 Off
199. Comment_5
200. No_123 Off
201. undefined_177 Off
202. Yes If yes please specify
203. E2 Pay Cycle What is the Companys standard pay cycle Off
204. Biweekly Off
205. Monthly_2 Off
206. 1st 15th Off
207. Other please specify_6
208. If the Company uses more than one pay cycle please explain
209. a Does the Company use an electronic timekeeping system Off
210. If yes please provide an explanation of its operation or provide system documentation
211. b Are all employees including managers and ownersprincipals responsible for signing their own timesheets Off
212. If no please explain_2
213. c Are all employee timesheets approved by supervisors Off
214. If no please explain_3
215. d Is there a certification and approval process required for all time worked by owners and principals Off
216. If no then how is time accounted for and billed to projects
217. e How are timesheet coding errors detected and corrected
218. f How do timesheets identify work performed outside an agreements original scope of services
219. hours See AASHTO Guide Chapter 6 Off
220. timesheets
221. If no then please explain the method used to segregate direct and indirect labor hours
222. F2 Work Week Please list the Companys normal hours of business operation normal work week
223. pay or whether all direct labor hours are billed to specific contracts
224. No If no please explain_5 Off
225. Yes If yes which of the following methods does the Company use to account for uncompensated Off
226. week by directcharge employees who are exempt from the Fair Labor Standards Act
227. Effective Rate Method Please explain Off
228. Salary Variance Method Please explain Eg What was the total dollar amount of Off
229. Other Please explain Off
230. undefined_189
231. the salarypayroll variance for the year
232. F4 Contract ModificationsTime Tracking How does the Company segregate work performed under a basic
233. G1 Billing Rates Please describe how billing rates are determined or attach the Companys billingrate policy
234. Description Off
235. Billingrate policy attached Off
236. G2 Premium Overtime Does the Company pay overtime at a premium to any employees Off
237. Timeandahalf for all nonexempt employees Off
238. Other Please explain_2 Off
239. undefined_190
240. As part of direct labor and overhead is applied Off
241. As an Other Direct Cost no overhead applied Off
242. As an indirect labor cost included in the indirect cost rate Off
243. Other Please explain_3 Off
244. undefined_191
245. contract lump sum versus actual cost or customer government versus commercial
246. Yes_134 Off
247. No If no please explain_6 Off
248. contracts maximum hourly labor rate where will the excess cost be allocatedcharged
249. undefined_192 Off
250. As part of direct labor and overhead is applied_2 Off
251. As an Other Direct Cost no overhead applied_2 Off
252. Other Please explain_4 Off
253. undefined_193
254. billinvoice as direct expenses
255. H2 Credits Associated with Direct Costs Is the indirect cost pool relievedreduced for creditsreimbursements
256. received for direct costs Off
257. Yes_136 Off
258. designbuild efforts Off
259. Yes_137 Off
260. If yes please explain how the Company accounted for the stipend in the accounting
261. H5 Nonbillable Costs Describe the accounting treatment for direct costs not billable to clients Wherehow are
262. authorization
263. undefined_222 Off
264. Yes_138 Off
265. If yes are the vehicles leased or owned Off
266. Leased Off
267. Identify the total number of vehicles owned or leased by the company
268. Owned
269. Are mileage logs maintained for all vehicles If no please explain below
270. undefined_223 Off
271. Yes_139 Off
272. Is mileage separated by direct and indirect classifications and is mileage incurred in connection with Off
273. Explanation
274. How was the rate developed
275. Explanation_2
276. H8 Computer Expenses Are the Companys computer expenses incurred as a result of select one Off
277. Outside Services Off
278. Company ownership Off
279. H9 Printing and Reproduction Costs How are printing and reproduction expenses treated Off
280. If yes what is the rate
281. How was the rate developed_2
282. Direct cost Off
283. Indirect cost Off
284. Combination of direct and indirect Off
285. Direct cost_2 Off
286. Indirect cost_2 Off
287. Combination of direct and indirect_2 Off
288. If you marked combination of both please explain
289. For inhouse services are usage logs maintained and coded by jobproject Off
290. Is usage segregated by direct and indirect classifications Off
291. received Off
292. Direct cost_3 Off
293. Indirect cost_3 Off
294. Combination of direct and indirect_3 Off
295. If you marked combination of direct and indirect please explain below
296. Does the Company maintain a telephone log to record toll calls Off
297. undefined_224 Off
298. Employee Name or ID TitleClassificationRow1
299. ActivitiesRow1
300. Accounting TreatmentRow1
301. Employee Name or ID TitleClassificationRow2
302. ActivitiesRow2
303. Accounting TreatmentRow2
304. Employee Name or ID TitleClassificationRow3
305. ActivitiesRow3
306. Accounting TreatmentRow3
307. Employee Name or ID TitleClassificationRow4
308. ActivitiesRow4
309. Accounting TreatmentRow4
310. Employee Name or ID TitleClassificationRow5
311. ActivitiesRow5
312. Accounting TreatmentRow5
313. Employee Name or ID TitleClassificationRow6
314. ActivitiesRow6
315. Accounting TreatmentRow6
316. Employee Name or ID TitleClassificationRow7
317. ActivitiesRow7
318. Accounting TreatmentRow7
319. Employee Name or ID TitleClassificationRow8
320. ActivitiesRow8
321. Accounting TreatmentRow8
322. Employee Name or ID TitleClassificationRow9
323. ActivitiesRow9
324. Accounting TreatmentRow9
325. Employee Name or ID TitleClassificationRow10
326. ActivitiesRow10
327. Accounting TreatmentRow10
328. Employee Name or ID TitleClassificationRow11
329. ActivitiesRow11
330. Accounting TreatmentRow11
331. Employee Name or ID TitleClassificationRow12
332. ActivitiesRow12
333. Accounting TreatmentRow12
334. the latest indirect cost rate schedule Off
335. undefined_225 Off
336. Was any portion of these bonuses excluded from the submitted overhead rate Off
337. Comment_6
338. Yes Please provide a copy of the plan Off
339. undefined_226 Off
340. No Please describe how bonuses are determined and how this is communicated to employees
341. Yes_152 Off
342. undefined_227 Off
343. No If no please explain_7
344. Guide Section 75 Off
345. If yes describe the methodology used and how this process has been documented
346. Name or ID
347. TitlePosition
348. WagesSalary
349. Bonus
350. 1_3
351. fill_13
352. fill_14_2
353. fill_15
354. fill_16
355. Job Duties Related to How Related eg spouse parent child sibling in law
356. 2_3
357. fill_18
358. fill_19
359. fill_20
360. fill_21
361. Job Duties Related to How Related
362. 3_2
363. fill_23
364. fill_24
365. fill_25
366. fill_26
367. Job Duties Related to How Related_2
368. 4
369. fill_28
370. fill_29
371. fill_30
372. fill_31
373. Job Duties Related to How Related_3
374. 5
375. fill_33
376. fill_34_2
377. fill_35_2
378. fill_36_2
379. Job Duties Related to How Related_4
380. 6
381. fill_38_2
382. fill_39_2
383. fill_40_2
384. fill_41_2
385. Job Duties Related to How Related_5
386. 7
387. fill_43_2
388. fill_44_2
389. fill_45_3
390. fill_46
391. Job Duties Related to How Related_6
392. 8
393. fill_48
394. fill_49
395. fill_50
396. fill_51
397. Job Duties Related to How Related_7
398. WagesSalary_2
399. Bonus_2
400. Name or ID9
401. TitlePosition9
402. fill_54
403. fill_55
404. fill_56
405. fill_57
406. Job Duties Related to How Related_8
407. 1 0
408. fill_59
409. fill_60
410. fill_61
411. fill_62
412. Job Duties Related to How Related_9
413. NameRow1_2
414. Contact InformationRow1
415. How RelatedRow1
416. ProductsServices ProvidedRow1
417. fill_64
418. NameRow2_2
419. Contact InformationRow2
420. How RelatedRow2
421. ProductsServices ProvidedRow2
422. fill_65
423. NameRow3_2
424. Contact InformationRow3
425. How RelatedRow3
426. ProductsServices ProvidedRow3
427. fill_66
428. NameRow4_2
429. Contact InformationRow4
430. How RelatedRow4
431. ProductsServices ProvidedRow4
432. fill_67
433. NameRow5_2
434. Contact InformationRow5
435. How RelatedRow5
436. ProductsServices ProvidedRow5
437. fill_68
438. NameRow6_2
439. Contact InformationRow6
440. How RelatedRow6
441. ProductsServices ProvidedRow6
442. fill_69
443. NameRow7_2
444. Contact InformationRow7
445. How RelatedRow7
446. ProductsServices ProvidedRow7
447. fill_70
448. NameRow8_2
449. Contact InformationRow8
450. How RelatedRow8
451. ProductsServices ProvidedRow8
452. fill_71
453. NameRow9_2
454. Contact InformationRow9
455. How RelatedRow9
456. ProductsServices ProvidedRow9
457. fill_72
458. NameRow10_2
459. Contact InformationRow10
460. How RelatedRow10
461. ProductsServices ProvidedRow10
462. fill_73
463. NameRow11_2
464. Contact InformationRow11
465. How RelatedRow11
466. ProductsServices ProvidedRow11
467. fill_74
468. NameRow12_2
469. Contact InformationRow12
470. How RelatedRow12
471. ProductsServices ProvidedRow12
472. fill_75
473. from another entity organization or individual Off
474. ownersstockholders of the other entity Off
475. If yes please explain_3
476. b Have the rentallease costs been adjusted to the property owners actual costs Off
477. Description_2
478. No_147 Off
479. Yes If yes please complete Table 5 Off
480. NameRow1_3
481. Contact InformationRow1_2
482. How RelatedRow1_2
483. ProductsServices ProvidedRow1_2
484. fill_51_2
485. NameRow2_3
486. Contact InformationRow2_2
487. How RelatedRow2_2
488. ProductsServices ProvidedRow2_2
489. fill_52
490. NameRow3_3
491. Contact InformationRow3_2
492. How RelatedRow3_2
493. ProductsServices ProvidedRow3_2
494. fill_53
495. NameRow4_3
496. Contact InformationRow4_2
497. How RelatedRow4_2
498. ProductsServices ProvidedRow4_2
499. fill_54_2
500. NameRow5_3
501. Contact InformationRow5_2
502. How RelatedRow5_2
503. ProductsServices ProvidedRow5_2
504. fill_55_2
505. NameRow6_3
506. Contact InformationRow6_2
507. How RelatedRow6_2
508. ProductsServices ProvidedRow6_2
509. fill_56_2
510. NameRow7_3
511. Contact InformationRow7_2
512. How RelatedRow7_2
513. ProductsServices ProvidedRow7_2
514. fill_57_2
515. NameRow8_3
516. Contact InformationRow8_2
517. How RelatedRow8_2
518. ProductsServices ProvidedRow8_2
519. fill_58
520. NameRow9_3
521. Contact InformationRow9_2
522. How RelatedRow9_2
523. ProductsServices ProvidedRow9_2
524. fill_59_2
525. NameRow10_3
526. Contact InformationRow10_2
527. How RelatedRow10_2
528. ProductsServices ProvidedRow10_2
529. fill_60_2
530. NameRow11_3
531. Contact InformationRow11_2
532. How RelatedRow11_2
533. ProductsServices ProvidedRow11_2
534. fill_61_2
535. NameRow12_3
536. Contact InformationRow12_2
537. How RelatedRow12_2
538. ProductsServices ProvidedRow12_2
539. fill_62_2
540. undefined_228 Off
541. a Have any costs associated with this life insurance been included on the indirect cost rate schedule Off
542. No_149 Off
543. fill_1_3
544. Companysurviving partners Off
545. undefined_229 Off
546. Officerprincipals family Off
547. Other specify
548. Term Off
549. Whole life Off
550. Universal life Off
551. Endowments annuities Off
552. Accidental death Off
553. undefined_230 Off
554. Other please specify_7
555. government Off
556. If yes please provide complete details
557. updates to company policies and procedures to accommodate changes in the FAR Subpart 312 cost principles Off
558. If yes please describe the process
559. accounting systems or processes Off
560. If yes please describe the process How are risks identified and addressed
561. Regulations disseminated to project managers and accounting personnel
562. Title
563. Date Completed
564. Please identify the Companys primary contact for accounting questions
565. Radio Button2 Off
566. Radio Button3 Off
567. Radio Button4 Off
568. Radio Button5 Off
569. Radio Button6 Off
570. Radio Button7 Off
571. Radio Button8 Off
572. Radio Button9 Off
573. Radio Button11 Off
574. Comments_2
575. Radio Button2-2 Off
576. Radio Button3-2 Off
577. Radio Button4-2 Off
578. Radio Button5-2 Off
579. Radio Button6-2 Off
580. Radio Button7-2 Off
581. Radio Button8-2 Off
582. Radio Button9-2 Off
583. Radio Button10-2 Off
584. Radio Button5-2-2 Off
585. Radio Button7-2-2 Off
586. Radio Button8-2-2 Off
587. Radio Button9-2-2 Off
588. Radio Button2-3 Off
589. Radio Button3-3 Off
590. Radio Button4-4 Off
591. Radio Button5-4 Off
592. Radio Button6-4 Off
593. Radio Button9-4 Off
594. Radio Button10-4 Off
595. Vehicles Off
596. Telephone_2 Off
597. Computer Assisted Design and Drafting CADD Off
598. Computer nonCADD Off
599. Vehicles1 Off
600. Computer Assisted Design and Drafting CADD1 Off
601. Computer nonCADD1 Off
602. Telephone_21 Off
603. Vehicles2 Off
604. Computer Assisted Design and Drafting CADD2 Off
605. Computer nonCADD2 Off
606. Vehicles3 Off
607. Computer Assisted Design and Drafting CADD3 Off
608. Computer nonCADD3 Off
609. Telephone_23 Off
610. Vehicles4 Off
611. Computer Assisted Design and Drafting CADD4 Off
612. Computer nonCADD4 Off
613. Telephone_24 Off
614. Vehicles5 Off
615. Computer Assisted Design and Drafting CADD5 Off
616. Computer nonCADD5 Off
617. Vehicles6 Off
618. Computer Assisted Design and Drafting CADD6 Off
619. Computer nonCADD6 Off
620. Telephone_26 Off
621. Vehicles7 Off
622. Computer Assisted Design and Drafting CADD7 Off
623. Computer nonCADD7 Off
624. Telephone_27 Off
625. Vehicles8 Off
626. Computer Assisted Design and Drafting CADD8 Off
627. Computer nonCADD8 Off
628. foundation through common ownership1 Off
629. Radio Button4-47 Off
630. Radio Button5-47 Off
631. Radio Button6-47 Off
632. Radio Button5-2-27 Off
633. Radio Button7-2-27 Off
634. Radio Button8-2-27 Off
635. Radio Button97 Off
636. undefined_162 Off
637. Keyman Life Insurance
638. Company Name
639. TIN
640. Year Established
641. Typed or Printed Name

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 1

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW

The firm must demonstrate through the Internal Control Questionnaire (ICQ) a fundamental understanding of

the Federal Acquisition Regulations (FAR) MoDOT auditors will gain an understanding of your firmrsquos

accounting practices through a Risk Based Assessment which will provide reasonable assurance that the

documents contain no material misstatements identifies potential improvements to the firmrsquos accounting

practices while still maintaining an audit process that is both effective and efficient

The ICQ may not be completed by your CPA However the CPA or staff completing the overhead schedule

should review of the document to ensure cohesion between the ICQ overhead schedule and other pre-

qualification documents

The Risk-Based Assessment includes but is not limited to the review of the firms

o Presence or lack of written policies and procedures

o Control environment of the accounting system

o Ability of the firm to demonstrate fundamental FAR knowledge

Recognizing the flow of transactions and the ability of employees to affect recording of

transactions

o Errors noted in the current and prior year(s) pre-qualification documents

o The accounting systemrsquos ability to segregate direct and indirect cost

o Proper allocation of labor cost to direct and indirect costs with emphasis on

Timekeeping entry adjustments and approvals

o Uncompensated overtime for salaried employees-all time must be recorded and

included segregation between direct and indirect labor hours

Compensation

o Base salary

o Bonus ndash auditors expect written planpolicy employment agreement

o Pension

o Healthlife insurance

o Auto allowance

o Deferred comp

o Long-term insurance

o Stock options

o Distribution of Profits

o The accounting systemrsquos ability to identify and remove unallowable costs

Travel amp Meals

Employee welfare

Outside Services

Legal amp Professional Fees

RentLease costs

MarketingAdvertising

Depreciation ndash Section 179 amp Bonus Depreciation is unallowed

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

1. Headquarters Address
2. Company Website
3. Fiscal Year End
4. This ICQ was prepared for DOTagency name
5. Time Period Covered
6. Location of Accounting Records
7. Check here if not applicable Off
8. Check here if not applicable_2 Off
9. 1_2
10. 2_2
11. 3
12. Mailing address if different than headquarters address listed above
13. Sole Proprietorship Off
14. Partnership Off
15. C Corporation Off
16. S Corporation Off
17. undefined_132 Off
18. Other
19. If yes please explain
20. foundation through common ownership See AASHTO Guide Section 823B for details Off
21. If yes please explain_2
22. Ownership Percentage
23. NameRow1
24. TitleRow1
25. fill_34
26. NameRow2
27. TitleRow2
28. fill_35
29. NameRow3
30. TitleRow3
31. fill_36
32. NameRow4
33. TitleRow4
34. fill_37
35. NameRow5
36. TitleRow5
37. fill_38
38. NameRow6
39. TitleRow6
40. fill_39
41. NameRow7
42. TitleRow7
43. fill_40
44. NameRow8
45. TitleRow8
46. fill_41
47. NameRow9
48. TitleRow9
49. fill_42
50. NameRow10
51. TitleRow10
52. fill_43
53. NameRow11
54. TitleRow11
55. fill_44
56. NameRow12
57. TitleRow12
58. fill_45_2
59. a
60. b
61. c
62. d
63. a Number
64. b Locations
65. a Full time
66. b Part time
67. Has this number changed in the past oneyear period Off
68. No_109 Off
69. Yes If yes please explain
70. a State government
71. c Local government
72. b Federal government
73. d Commercialprivate
74. undefined_134
75. undefined_135
76. undefined_136
77. a Lump sum
78. c Cost plus time and materials
79. Please explain Other
80. b Cost plus fixed fee
81. d Other
82. undefined_137 Off
83. Yes_109 Off
84. financial statements Off
85. Cash Off
86. Accrual Off
87. Hybrid Please explain Hybrid
88. Was the same basis of accounting also used to prepare the firms indirect cost rate schedule Off
89. Yes_110 Off
90. No Please explain
91. to determine costs eligible for reimbursement per FAR Part 31
92. Annually Off
93. Other please specify Off
94. Was the most recent schedule prepared by the Company or by another entity instead eg CPA firm
95. Internal staff Off
96. External party specify Off
97. Period covered by most recent indirect cost schedule
98. Oneyear period ended December 31 20 Off
99. Other please specify_2 Off
100. undefined_148
101. fraud illegal acts abuse or violations of contracts provisions or grant agreements
102. No_110 Off
103. Yes If yes please explain_2 Off
104. B6 Knowledge of FAR Part 31 Are appropriate personnel within the Company familiar with FAR Part 31
105. Yes_111 Off
106. No If no please explain Off
107. No_111 Off
108. Yes If yes please complete the following if applicable Off
109. Audit Off
110. Review Off
111. Compilation Off
112. Other please specify_3 Off
113. undefined_149
114. Name of CPA or Agency 1
115. Name of CPA or Agency 2
116. Name of CPA or Agency 3
117. Audit_2 Off
118. Review_2 Off
119. Compilation_2 Off
120. Other please specify_4 Off
121. undefined_150
122. Was the overhead rate calculated in accordance with FAR Part 31 Off
123. Name of CPA or Agency 1_2
124. Name of CPA or Agency 2_2
125. Name of CPA or Agency 3_2
126. Audit_3 Off
127. Review_3 Off
128. Compilation_3 Off
129. Other please specify_5 Off
130. Name of CPA or Agency 1_3
131. Name of CPA or Agency 2_3
132. Name of CPA or Agency 3_3
133. undefined_151
134. Internallydeveloped system Off
135. Hybrid system Please explain Off
136. Commercial system Name of vendor Off
137. undefined_152
138. undefined_153
139. Please describe any significant manual procedures used outside of the automated accounting system to record transactions
140. C2 Job Costing Does the Company have a jobcost accounting system Off
141. If no please explain what type of system is used to determine project costs
142. undefined_154 Off
143. Yes_115 Off
144. No Please explain_2 Off
145. Are billings prepared from or reconciled to reports generated from the Companys jobcost system
146. billing packages
147. Nonlabor expenses Off
148. If no please explain
149. Standards See AASHTO Guide Sections 22 44 52 55 and 63
150. No Please explain_3 Off
151. Yes If yes please answer a through c below Off
152. a Please provide details about the system
153. b How are appropriate personnel trained to distinguish between allowable and unallowable costs
154. c When does the primary review for allowability occurat time the transaction is recorded or later
155. undefined_163 Off
156. If yes are separate ledgers maintained for each Off
157. Comment
158. NA no jobcost ledger used_2 Off
159. No Please explain_4 Off
160. Check here if systems are integrated
161. undefined_164 Off
162. Yes If yes how often Check all that apply Off
163. Monthly Off
164. Quarterly Off
165. Semiannually Off
166. Annually_2 Off
167. Comment_2
168. b How frequently are bank statements reconciled Who performs this process
169. undefined_165 Off
170. Comment_3
171. projects and are the reports distributed to appropriate management personnel
172. Yes_121 Off
173. No If no please explain_2 Off
174. Yes_122 Off
175. No If no please explain_3 Off
176. undefined_166
177. Description of base
178. a single base for cost allocation Off
179. multiple bases for cost allocation Off
180. Description of bases
181. No_120 Off
182. Yes If yes Off
183. a Are separate indirect cost rates used for the home office and field offices Off
184. Please explain
185. b If home office and field office indirect cost rates are computed are they presented consistently to
186. Yes_124 Off
187. No If no please explain_4 Off
188. Please check here if not applicable Off
189. rates negotiated with a State DOT Off
190. No_122 Off
191. Yes If yes please explain and list the States that use these rates
192. three years Off
193. Yes_125 Off
194. undefined_176 Off
195. Yes_126 Off
196. Comment_4
197. cannot easily be modified removed or replaced and does a mechanismaudit trail exist to track all such events Off
198. Yes_127 Off
199. Comment_5
200. No_123 Off
201. undefined_177 Off
202. Yes If yes please specify
203. E2 Pay Cycle What is the Companys standard pay cycle Off
204. Biweekly Off
205. Monthly_2 Off
206. 1st 15th Off
207. Other please specify_6
208. If the Company uses more than one pay cycle please explain
209. a Does the Company use an electronic timekeeping system Off
210. If yes please provide an explanation of its operation or provide system documentation
211. b Are all employees including managers and ownersprincipals responsible for signing their own timesheets Off
212. If no please explain_2
213. c Are all employee timesheets approved by supervisors Off
214. If no please explain_3
215. d Is there a certification and approval process required for all time worked by owners and principals Off
216. If no then how is time accounted for and billed to projects
217. e How are timesheet coding errors detected and corrected
218. f How do timesheets identify work performed outside an agreements original scope of services
219. hours See AASHTO Guide Chapter 6 Off
220. timesheets
221. If no then please explain the method used to segregate direct and indirect labor hours
222. F2 Work Week Please list the Companys normal hours of business operation normal work week
223. pay or whether all direct labor hours are billed to specific contracts
224. No If no please explain_5 Off
225. Yes If yes which of the following methods does the Company use to account for uncompensated Off
226. week by directcharge employees who are exempt from the Fair Labor Standards Act
227. Effective Rate Method Please explain Off
228. Salary Variance Method Please explain Eg What was the total dollar amount of Off
229. Other Please explain Off
230. undefined_189
231. the salarypayroll variance for the year
232. F4 Contract ModificationsTime Tracking How does the Company segregate work performed under a basic
233. G1 Billing Rates Please describe how billing rates are determined or attach the Companys billingrate policy
234. Description Off
235. Billingrate policy attached Off
236. G2 Premium Overtime Does the Company pay overtime at a premium to any employees Off
237. Timeandahalf for all nonexempt employees Off
238. Other Please explain_2 Off
239. undefined_190
240. As part of direct labor and overhead is applied Off
241. As an Other Direct Cost no overhead applied Off
242. As an indirect labor cost included in the indirect cost rate Off
243. Other Please explain_3 Off
244. undefined_191
245. contract lump sum versus actual cost or customer government versus commercial
246. Yes_134 Off
247. No If no please explain_6 Off
248. contracts maximum hourly labor rate where will the excess cost be allocatedcharged
249. undefined_192 Off
250. As part of direct labor and overhead is applied_2 Off
251. As an Other Direct Cost no overhead applied_2 Off
252. Other Please explain_4 Off
253. undefined_193
254. billinvoice as direct expenses
255. H2 Credits Associated with Direct Costs Is the indirect cost pool relievedreduced for creditsreimbursements
256. received for direct costs Off
257. Yes_136 Off
258. designbuild efforts Off
259. Yes_137 Off
260. If yes please explain how the Company accounted for the stipend in the accounting
261. H5 Nonbillable Costs Describe the accounting treatment for direct costs not billable to clients Wherehow are
262. authorization
263. undefined_222 Off
264. Yes_138 Off
265. If yes are the vehicles leased or owned Off
266. Leased Off
267. Identify the total number of vehicles owned or leased by the company
268. Owned
269. Are mileage logs maintained for all vehicles If no please explain below
270. undefined_223 Off
271. Yes_139 Off
272. Is mileage separated by direct and indirect classifications and is mileage incurred in connection with Off
273. Explanation
274. How was the rate developed
275. Explanation_2
276. H8 Computer Expenses Are the Companys computer expenses incurred as a result of select one Off
277. Outside Services Off
278. Company ownership Off
279. H9 Printing and Reproduction Costs How are printing and reproduction expenses treated Off
280. If yes what is the rate
281. How was the rate developed_2
282. Direct cost Off
283. Indirect cost Off
284. Combination of direct and indirect Off
285. Direct cost_2 Off
286. Indirect cost_2 Off
287. Combination of direct and indirect_2 Off
288. If you marked combination of both please explain
289. For inhouse services are usage logs maintained and coded by jobproject Off
290. Is usage segregated by direct and indirect classifications Off
291. received Off
292. Direct cost_3 Off
293. Indirect cost_3 Off
294. Combination of direct and indirect_3 Off
295. If you marked combination of direct and indirect please explain below
296. Does the Company maintain a telephone log to record toll calls Off
297. undefined_224 Off
298. Employee Name or ID TitleClassificationRow1
299. ActivitiesRow1
300. Accounting TreatmentRow1
301. Employee Name or ID TitleClassificationRow2
302. ActivitiesRow2
303. Accounting TreatmentRow2
304. Employee Name or ID TitleClassificationRow3
305. ActivitiesRow3
306. Accounting TreatmentRow3
307. Employee Name or ID TitleClassificationRow4
308. ActivitiesRow4
309. Accounting TreatmentRow4
310. Employee Name or ID TitleClassificationRow5
311. ActivitiesRow5
312. Accounting TreatmentRow5
313. Employee Name or ID TitleClassificationRow6
314. ActivitiesRow6
315. Accounting TreatmentRow6
316. Employee Name or ID TitleClassificationRow7
317. ActivitiesRow7
318. Accounting TreatmentRow7
319. Employee Name or ID TitleClassificationRow8
320. ActivitiesRow8
321. Accounting TreatmentRow8
322. Employee Name or ID TitleClassificationRow9
323. ActivitiesRow9
324. Accounting TreatmentRow9
325. Employee Name or ID TitleClassificationRow10
326. ActivitiesRow10
327. Accounting TreatmentRow10
328. Employee Name or ID TitleClassificationRow11
329. ActivitiesRow11
330. Accounting TreatmentRow11
331. Employee Name or ID TitleClassificationRow12
332. ActivitiesRow12
333. Accounting TreatmentRow12
334. the latest indirect cost rate schedule Off
335. undefined_225 Off
336. Was any portion of these bonuses excluded from the submitted overhead rate Off
337. Comment_6
338. Yes Please provide a copy of the plan Off
339. undefined_226 Off
340. No Please describe how bonuses are determined and how this is communicated to employees
341. Yes_152 Off
342. undefined_227 Off
343. No If no please explain_7
344. Guide Section 75 Off
345. If yes describe the methodology used and how this process has been documented
346. Name or ID
347. TitlePosition
348. WagesSalary
349. Bonus
350. 1_3
351. fill_13
352. fill_14_2
353. fill_15
354. fill_16
355. Job Duties Related to How Related eg spouse parent child sibling in law
356. 2_3
357. fill_18
358. fill_19
359. fill_20
360. fill_21
361. Job Duties Related to How Related
362. 3_2
363. fill_23
364. fill_24
365. fill_25
366. fill_26
367. Job Duties Related to How Related_2
368. 4
369. fill_28
370. fill_29
371. fill_30
372. fill_31
373. Job Duties Related to How Related_3
374. 5
375. fill_33
376. fill_34_2
377. fill_35_2
378. fill_36_2
379. Job Duties Related to How Related_4
380. 6
381. fill_38_2
382. fill_39_2
383. fill_40_2
384. fill_41_2
385. Job Duties Related to How Related_5
386. 7
387. fill_43_2
388. fill_44_2
389. fill_45_3
390. fill_46
391. Job Duties Related to How Related_6
392. 8
393. fill_48
394. fill_49
395. fill_50
396. fill_51
397. Job Duties Related to How Related_7
398. WagesSalary_2
399. Bonus_2
400. Name or ID9
401. TitlePosition9
402. fill_54
403. fill_55
404. fill_56
405. fill_57
406. Job Duties Related to How Related_8
407. 1 0
408. fill_59
409. fill_60
410. fill_61
411. fill_62
412. Job Duties Related to How Related_9
413. NameRow1_2
414. Contact InformationRow1
415. How RelatedRow1
416. ProductsServices ProvidedRow1
417. fill_64
418. NameRow2_2
419. Contact InformationRow2
420. How RelatedRow2
421. ProductsServices ProvidedRow2
422. fill_65
423. NameRow3_2
424. Contact InformationRow3
425. How RelatedRow3
426. ProductsServices ProvidedRow3
427. fill_66
428. NameRow4_2
429. Contact InformationRow4
430. How RelatedRow4
431. ProductsServices ProvidedRow4
432. fill_67
433. NameRow5_2
434. Contact InformationRow5
435. How RelatedRow5
436. ProductsServices ProvidedRow5
437. fill_68
438. NameRow6_2
439. Contact InformationRow6
440. How RelatedRow6
441. ProductsServices ProvidedRow6
442. fill_69
443. NameRow7_2
444. Contact InformationRow7
445. How RelatedRow7
446. ProductsServices ProvidedRow7
447. fill_70
448. NameRow8_2
449. Contact InformationRow8
450. How RelatedRow8
451. ProductsServices ProvidedRow8
452. fill_71
453. NameRow9_2
454. Contact InformationRow9
455. How RelatedRow9
456. ProductsServices ProvidedRow9
457. fill_72
458. NameRow10_2
459. Contact InformationRow10
460. How RelatedRow10
461. ProductsServices ProvidedRow10
462. fill_73
463. NameRow11_2
464. Contact InformationRow11
465. How RelatedRow11
466. ProductsServices ProvidedRow11
467. fill_74
468. NameRow12_2
469. Contact InformationRow12
470. How RelatedRow12
471. ProductsServices ProvidedRow12
472. fill_75
473. from another entity organization or individual Off
474. ownersstockholders of the other entity Off
475. If yes please explain_3
476. b Have the rentallease costs been adjusted to the property owners actual costs Off
477. Description_2
478. No_147 Off
479. Yes If yes please complete Table 5 Off
480. NameRow1_3
481. Contact InformationRow1_2
482. How RelatedRow1_2
483. ProductsServices ProvidedRow1_2
484. fill_51_2
485. NameRow2_3
486. Contact InformationRow2_2
487. How RelatedRow2_2
488. ProductsServices ProvidedRow2_2
489. fill_52
490. NameRow3_3
491. Contact InformationRow3_2
492. How RelatedRow3_2
493. ProductsServices ProvidedRow3_2
494. fill_53
495. NameRow4_3
496. Contact InformationRow4_2
497. How RelatedRow4_2
498. ProductsServices ProvidedRow4_2
499. fill_54_2
500. NameRow5_3
501. Contact InformationRow5_2
502. How RelatedRow5_2
503. ProductsServices ProvidedRow5_2
504. fill_55_2
505. NameRow6_3
506. Contact InformationRow6_2
507. How RelatedRow6_2
508. ProductsServices ProvidedRow6_2
509. fill_56_2
510. NameRow7_3
511. Contact InformationRow7_2
512. How RelatedRow7_2
513. ProductsServices ProvidedRow7_2
514. fill_57_2
515. NameRow8_3
516. Contact InformationRow8_2
517. How RelatedRow8_2
518. ProductsServices ProvidedRow8_2
519. fill_58
520. NameRow9_3
521. Contact InformationRow9_2
522. How RelatedRow9_2
523. ProductsServices ProvidedRow9_2
524. fill_59_2
525. NameRow10_3
526. Contact InformationRow10_2
527. How RelatedRow10_2
528. ProductsServices ProvidedRow10_2
529. fill_60_2
530. NameRow11_3
531. Contact InformationRow11_2
532. How RelatedRow11_2
533. ProductsServices ProvidedRow11_2
534. fill_61_2
535. NameRow12_3
536. Contact InformationRow12_2
537. How RelatedRow12_2
538. ProductsServices ProvidedRow12_2
539. fill_62_2
540. undefined_228 Off
541. a Have any costs associated with this life insurance been included on the indirect cost rate schedule Off
542. No_149 Off
543. fill_1_3
544. Companysurviving partners Off
545. undefined_229 Off
546. Officerprincipals family Off
547. Other specify
548. Term Off
549. Whole life Off
550. Universal life Off
551. Endowments annuities Off
552. Accidental death Off
553. undefined_230 Off
554. Other please specify_7
555. government Off
556. If yes please provide complete details
557. updates to company policies and procedures to accommodate changes in the FAR Subpart 312 cost principles Off
558. If yes please describe the process
559. accounting systems or processes Off
560. If yes please describe the process How are risks identified and addressed
561. Regulations disseminated to project managers and accounting personnel
562. Title
563. Date Completed
564. Please identify the Companys primary contact for accounting questions
565. Radio Button2 Off
566. Radio Button3 Off
567. Radio Button4 Off
568. Radio Button5 Off
569. Radio Button6 Off
570. Radio Button7 Off
571. Radio Button8 Off
572. Radio Button9 Off
573. Radio Button11 Off
574. Comments_2
575. Radio Button2-2 Off
576. Radio Button3-2 Off
577. Radio Button4-2 Off
578. Radio Button5-2 Off
579. Radio Button6-2 Off
580. Radio Button7-2 Off
581. Radio Button8-2 Off
582. Radio Button9-2 Off
583. Radio Button10-2 Off
584. Radio Button5-2-2 Off
585. Radio Button7-2-2 Off
586. Radio Button8-2-2 Off
587. Radio Button9-2-2 Off
588. Radio Button2-3 Off
589. Radio Button3-3 Off
590. Radio Button4-4 Off
591. Radio Button5-4 Off
592. Radio Button6-4 Off
593. Radio Button9-4 Off
594. Radio Button10-4 Off
595. Vehicles Off
596. Telephone_2 Off
597. Computer Assisted Design and Drafting CADD Off
598. Computer nonCADD Off
599. Vehicles1 Off
600. Computer Assisted Design and Drafting CADD1 Off
601. Computer nonCADD1 Off
602. Telephone_21 Off
603. Vehicles2 Off
604. Computer Assisted Design and Drafting CADD2 Off
605. Computer nonCADD2 Off
606. Vehicles3 Off
607. Computer Assisted Design and Drafting CADD3 Off
608. Computer nonCADD3 Off
609. Telephone_23 Off
610. Vehicles4 Off
611. Computer Assisted Design and Drafting CADD4 Off
612. Computer nonCADD4 Off
613. Telephone_24 Off
614. Vehicles5 Off
615. Computer Assisted Design and Drafting CADD5 Off
616. Computer nonCADD5 Off
617. Vehicles6 Off
618. Computer Assisted Design and Drafting CADD6 Off
619. Computer nonCADD6 Off
620. Telephone_26 Off
621. Vehicles7 Off
622. Computer Assisted Design and Drafting CADD7 Off
623. Computer nonCADD7 Off
624. Telephone_27 Off
625. Vehicles8 Off
626. Computer Assisted Design and Drafting CADD8 Off
627. Computer nonCADD8 Off
628. foundation through common ownership1 Off
629. Radio Button4-47 Off
630. Radio Button5-47 Off
631. Radio Button6-47 Off
632. Radio Button5-2-27 Off
633. Radio Button7-2-27 Off
634. Radio Button8-2-27 Off
635. Radio Button97 Off
636. undefined_162 Off
637. Keyman Life Insurance
638. Company Name
639. TIN
640. Year Established
641. Typed or Printed Name

INTERNAL CONTROL QUESTIONNAIRE (ICQ) OVERVIEW Page 2

What you need to begin

Overhead Schedule

Overhead Schedule for the most recent fiscal year and financial documents used to prepare the overhead

schedule to include but not limited to the following

Trial balance

Profit amp Loss

General Ledger

Tax Return if the overhead schedule is unaudited

Policies

If your firm does not have written policies an explanation must be provided to demonstrate your firmrsquos ability

to track costs between direct and indirect labor and how your firm identifies and remove unallowable cost to

demonstrate compliance with the FAR

Accounting

Timesheet

o If no policies exist the firm must provide an explanation of the firmrsquos timekeeping entry

adjustment and approvals practices to include the process used to track uncompensated overtime

for salaried employees The explanation must include a description of how labor hours are

segregated between direct and indirect labor costs with identification of unallowable costs

Information System Technologies (ITS)

o If no policies the firm must provide an explanation of the firmrsquos ITS systems are maintained and

secure

Bonus

o If no policies the firm must provide an explanation of how the firm consistently applies their

bonus practices Include information regarding stock option and distribution of profits

Insurance

o If no policies the firm must provide an explanation of how the firm tracks insurance costs and

eliminates Key Man Life Insurance costs If you firm cannot segregate Key Man Life Insurance

costs from your firmrsquos Life Insurance policies those costs must be removed from the overhead

RENEWAL

If your firm has experienced no organizational structure changes from the previous pre-qualification submittal

and have received a MoDOT accepted overhead rate for the previous fiscal year it is acceptable to submit the

first page and an updated signature page of the ICQ The renewal should include a statement indicating No

changes to our organizational structure policies or procedures from previous ICQ submittal

1. Headquarters Address
2. Company Website
3. Fiscal Year End
4. This ICQ was prepared for DOTagency name
5. Time Period Covered
6. Location of Accounting Records
7. Check here if not applicable Off
8. Check here if not applicable_2 Off
9. 1_2
10. 2_2
11. 3
12. Mailing address if different than headquarters address listed above
13. Sole Proprietorship Off
14. Partnership Off
15. C Corporation Off
16. S Corporation Off
17. undefined_132 Off
18. Other
19. If yes please explain
20. foundation through common ownership See AASHTO Guide Section 823B for details Off
21. If yes please explain_2
22. Ownership Percentage
23. NameRow1
24. TitleRow1
25. fill_34
26. NameRow2
27. TitleRow2
28. fill_35
29. NameRow3
30. TitleRow3
31. fill_36
32. NameRow4
33. TitleRow4
34. fill_37
35. NameRow5
36. TitleRow5
37. fill_38
38. NameRow6
39. TitleRow6
40. fill_39
41. NameRow7
42. TitleRow7
43. fill_40
44. NameRow8
45. TitleRow8
46. fill_41
47. NameRow9
48. TitleRow9
49. fill_42
50. NameRow10
51. TitleRow10
52. fill_43
53. NameRow11
54. TitleRow11
55. fill_44
56. NameRow12
57. TitleRow12
58. fill_45_2
59. a
60. b
61. c
62. d
63. a Number
64. b Locations
65. a Full time
66. b Part time
67. Has this number changed in the past oneyear period Off
68. No_109 Off
69. Yes If yes please explain
70. a State government
71. c Local government
72. b Federal government
73. d Commercialprivate
74. undefined_134
75. undefined_135
76. undefined_136
77. a Lump sum
78. c Cost plus time and materials
79. Please explain Other
80. b Cost plus fixed fee
81. d Other
82. undefined_137 Off
83. Yes_109 Off
84. financial statements Off
85. Cash Off
86. Accrual Off
87. Hybrid Please explain Hybrid
88. Was the same basis of accounting also used to prepare the firms indirect cost rate schedule Off
89. Yes_110 Off
90. No Please explain
91. to determine costs eligible for reimbursement per FAR Part 31
92. Annually Off
93. Other please specify Off
94. Was the most recent schedule prepared by the Company or by another entity instead eg CPA firm
95. Internal staff Off
96. External party specify Off
97. Period covered by most recent indirect cost schedule
98. Oneyear period ended December 31 20 Off
99. Other please specify_2 Off
100. undefined_148
101. fraud illegal acts abuse or violations of contracts provisions or grant agreements
102. No_110 Off
103. Yes If yes please explain_2 Off
104. B6 Knowledge of FAR Part 31 Are appropriate personnel within the Company familiar with FAR Part 31
105. Yes_111 Off
106. No If no please explain Off
107. No_111 Off
108. Yes If yes please complete the following if applicable Off
109. Audit Off
110. Review Off
111. Compilation Off
112. Other please specify_3 Off
113. undefined_149
114. Name of CPA or Agency 1
115. Name of CPA or Agency 2
116. Name of CPA or Agency 3
117. Audit_2 Off
118. Review_2 Off
119. Compilation_2 Off
120. Other please specify_4 Off
121. undefined_150
122. Was the overhead rate calculated in accordance with FAR Part 31 Off
123. Name of CPA or Agency 1_2
124. Name of CPA or Agency 2_2
125. Name of CPA or Agency 3_2
126. Audit_3 Off
127. Review_3 Off
128. Compilation_3 Off
129. Other please specify_5 Off
130. Name of CPA or Agency 1_3
131. Name of CPA or Agency 2_3
132. Name of CPA or Agency 3_3
133. undefined_151
134. Internallydeveloped system Off
135. Hybrid system Please explain Off
136. Commercial system Name of vendor Off
137. undefined_152
138. undefined_153
139. Please describe any significant manual procedures used outside of the automated accounting system to record transactions
140. C2 Job Costing Does the Company have a jobcost accounting system Off
141. If no please explain what type of system is used to determine project costs
142. undefined_154 Off
143. Yes_115 Off
144. No Please explain_2 Off
145. Are billings prepared from or reconciled to reports generated from the Companys jobcost system
146. billing packages
147. Nonlabor expenses Off
148. If no please explain
149. Standards See AASHTO Guide Sections 22 44 52 55 and 63
150. No Please explain_3 Off
151. Yes If yes please answer a through c below Off
152. a Please provide details about the system
153. b How are appropriate personnel trained to distinguish between allowable and unallowable costs
154. c When does the primary review for allowability occurat time the transaction is recorded or later
155. undefined_163 Off
156. If yes are separate ledgers maintained for each Off
157. Comment
158. NA no jobcost ledger used_2 Off
159. No Please explain_4 Off
160. Check here if systems are integrated
161. undefined_164 Off
162. Yes If yes how often Check all that apply Off
163. Monthly Off
164. Quarterly Off
165. Semiannually Off
166. Annually_2 Off
167. Comment_2
168. b How frequently are bank statements reconciled Who performs this process
169. undefined_165 Off
170. Comment_3
171. projects and are the reports distributed to appropriate management personnel
172. Yes_121 Off
173. No If no please explain_2 Off
174. Yes_122 Off
175. No If no please explain_3 Off
176. undefined_166
177. Description of base
178. a single base for cost allocation Off
179. multiple bases for cost allocation Off
180. Description of bases
181. No_120 Off
182. Yes If yes Off
183. a Are separate indirect cost rates used for the home office and field offices Off
184. Please explain
185. b If home office and field office indirect cost rates are computed are they presented consistently to
186. Yes_124 Off
187. No If no please explain_4 Off
188. Please check here if not applicable Off
189. rates negotiated with a State DOT Off
190. No_122 Off
191. Yes If yes please explain and list the States that use these rates
192. three years Off
193. Yes_125 Off
194. undefined_176 Off
195. Yes_126 Off
196. Comment_4
197. cannot easily be modified removed or replaced and does a mechanismaudit trail exist to track all such events Off
198. Yes_127 Off
199. Comment_5
200. No_123 Off
201. undefined_177 Off
202. Yes If yes please specify
203. E2 Pay Cycle What is the Companys standard pay cycle Off
204. Biweekly Off
205. Monthly_2 Off
206. 1st 15th Off
207. Other please specify_6
208. If the Company uses more than one pay cycle please explain
209. a Does the Company use an electronic timekeeping system Off
210. If yes please provide an explanation of its operation or provide system documentation
211. b Are all employees including managers and ownersprincipals responsible for signing their own timesheets Off
212. If no please explain_2
213. c Are all employee timesheets approved by supervisors Off
214. If no please explain_3
215. d Is there a certification and approval process required for all time worked by owners and principals Off
216. If no then how is time accounted for and billed to projects
217. e How are timesheet coding errors detected and corrected
218. f How do timesheets identify work performed outside an agreements original scope of services
219. hours See AASHTO Guide Chapter 6 Off
220. timesheets
221. If no then please explain the method used to segregate direct and indirect labor hours
222. F2 Work Week Please list the Companys normal hours of business operation normal work week
223. pay or whether all direct labor hours are billed to specific contracts
224. No If no please explain_5 Off
225. Yes If yes which of the following methods does the Company use to account for uncompensated Off
226. week by directcharge employees who are exempt from the Fair Labor Standards Act
227. Effective Rate Method Please explain Off
228. Salary Variance Method Please explain Eg What was the total dollar amount of Off
229. Other Please explain Off
230. undefined_189
231. the salarypayroll variance for the year
232. F4 Contract ModificationsTime Tracking How does the Company segregate work performed under a basic
233. G1 Billing Rates Please describe how billing rates are determined or attach the Companys billingrate policy
234. Description Off
235. Billingrate policy attached Off
236. G2 Premium Overtime Does the Company pay overtime at a premium to any employees Off
237. Timeandahalf for all nonexempt employees Off
238. Other Please explain_2 Off
239. undefined_190
240. As part of direct labor and overhead is applied Off
241. As an Other Direct Cost no overhead applied Off
242. As an indirect labor cost included in the indirect cost rate Off
243. Other Please explain_3 Off
244. undefined_191
245. contract lump sum versus actual cost or customer government versus commercial
246. Yes_134 Off
247. No If no please explain_6 Off
248. contracts maximum hourly labor rate where will the excess cost be allocatedcharged
249. undefined_192 Off
250. As part of direct labor and overhead is applied_2 Off
251. As an Other Direct Cost no overhead applied_2 Off
252. Other Please explain_4 Off
253. undefined_193
254. billinvoice as direct expenses
255. H2 Credits Associated with Direct Costs Is the indirect cost pool relievedreduced for creditsreimbursements
256. received for direct costs Off
257. Yes_136 Off
258. designbuild efforts Off
259. Yes_137 Off
260. If yes please explain how the Company accounted for the stipend in the accounting
261. H5 Nonbillable Costs Describe the accounting treatment for direct costs not billable to clients Wherehow are
262. authorization
263. undefined_222 Off
264. Yes_138 Off
265. If yes are the vehicles leased or owned Off
266. Leased Off
267. Identify the total number of vehicles owned or leased by the company
268. Owned
269. Are mileage logs maintained for all vehicles If no please explain below
270. undefined_223 Off
271. Yes_139 Off
272. Is mileage separated by direct and indirect classifications and is mileage incurred in connection with Off
273. Explanation
274. How was the rate developed
275. Explanation_2
276. H8 Computer Expenses Are the Companys computer expenses incurred as a result of select one Off
277. Outside Services Off
278. Company ownership Off
279. H9 Printing and Reproduction Costs How are printing and reproduction expenses treated Off
280. If yes what is the rate
281. How was the rate developed_2
282. Direct cost Off
283. Indirect cost Off
284. Combination of direct and indirect Off
285. Direct cost_2 Off
286. Indirect cost_2 Off
287. Combination of direct and indirect_2 Off
288. If you marked combination of both please explain
289. For inhouse services are usage logs maintained and coded by jobproject Off
290. Is usage segregated by direct and indirect classifications Off
291. received Off
292. Direct cost_3 Off
293. Indirect cost_3 Off
294. Combination of direct and indirect_3 Off
295. If you marked combination of direct and indirect please explain below
296. Does the Company maintain a telephone log to record toll calls Off
297. undefined_224 Off
298. Employee Name or ID TitleClassificationRow1
299. ActivitiesRow1
300. Accounting TreatmentRow1
301. Employee Name or ID TitleClassificationRow2
302. ActivitiesRow2
303. Accounting TreatmentRow2
304. Employee Name or ID TitleClassificationRow3
305. ActivitiesRow3
306. Accounting TreatmentRow3
307. Employee Name or ID TitleClassificationRow4
308. ActivitiesRow4
309. Accounting TreatmentRow4
310. Employee Name or ID TitleClassificationRow5
311. ActivitiesRow5
312. Accounting TreatmentRow5
313. Employee Name or ID TitleClassificationRow6
314. ActivitiesRow6
315. Accounting TreatmentRow6
316. Employee Name or ID TitleClassificationRow7
317. ActivitiesRow7
318. Accounting TreatmentRow7
319. Employee Name or ID TitleClassificationRow8
320. ActivitiesRow8
321. Accounting TreatmentRow8
322. Employee Name or ID TitleClassificationRow9
323. ActivitiesRow9
324. Accounting TreatmentRow9
325. Employee Name or ID TitleClassificationRow10
326. ActivitiesRow10
327. Accounting TreatmentRow10
328. Employee Name or ID TitleClassificationRow11
329. ActivitiesRow11
330. Accounting TreatmentRow11
331. Employee Name or ID TitleClassificationRow12
332. ActivitiesRow12
333. Accounting TreatmentRow12
334. the latest indirect cost rate schedule Off
335. undefined_225 Off
336. Was any portion of these bonuses excluded from the submitted overhead rate Off
337. Comment_6
338. Yes Please provide a copy of the plan Off
339. undefined_226 Off
340. No Please describe how bonuses are determined and how this is communicated to employees
341. Yes_152 Off
342. undefined_227 Off
343. No If no please explain_7
344. Guide Section 75 Off
345. If yes describe the methodology used and how this process has been documented
346. Name or ID
347. TitlePosition
348. WagesSalary
349. Bonus
350. 1_3
351. fill_13
352. fill_14_2
353. fill_15
354. fill_16
355. Job Duties Related to How Related eg spouse parent child sibling in law
356. 2_3
357. fill_18
358. fill_19
359. fill_20
360. fill_21
361. Job Duties Related to How Related
362. 3_2
363. fill_23
364. fill_24
365. fill_25
366. fill_26
367. Job Duties Related to How Related_2
368. 4
369. fill_28
370. fill_29
371. fill_30
372. fill_31
373. Job Duties Related to How Related_3
374. 5
375. fill_33
376. fill_34_2
377. fill_35_2
378. fill_36_2
379. Job Duties Related to How Related_4
380. 6
381. fill_38_2
382. fill_39_2
383. fill_40_2
384. fill_41_2
385. Job Duties Related to How Related_5
386. 7
387. fill_43_2
388. fill_44_2
389. fill_45_3
390. fill_46
391. Job Duties Related to How Related_6
392. 8
393. fill_48
394. fill_49
395. fill_50
396. fill_51
397. Job Duties Related to How Related_7
398. WagesSalary_2
399. Bonus_2
400. Name or ID9
401. TitlePosition9
402. fill_54
403. fill_55
404. fill_56
405. fill_57
406. Job Duties Related to How Related_8
407. 1 0
408. fill_59
409. fill_60
410. fill_61
411. fill_62
412. Job Duties Related to How Related_9
413. NameRow1_2
414. Contact InformationRow1
415. How RelatedRow1
416. ProductsServices ProvidedRow1
417. fill_64
418. NameRow2_2
419. Contact InformationRow2
420. How RelatedRow2
421. ProductsServices ProvidedRow2
422. fill_65
423. NameRow3_2
424. Contact InformationRow3
425. How RelatedRow3
426. ProductsServices ProvidedRow3
427. fill_66
428. NameRow4_2
429. Contact InformationRow4
430. How RelatedRow4
431. ProductsServices ProvidedRow4
432. fill_67
433. NameRow5_2
434. Contact InformationRow5
435. How RelatedRow5
436. ProductsServices ProvidedRow5
437. fill_68
438. NameRow6_2
439. Contact InformationRow6
440. How RelatedRow6
441. ProductsServices ProvidedRow6
442. fill_69
443. NameRow7_2
444. Contact InformationRow7
445. How RelatedRow7
446. ProductsServices ProvidedRow7
447. fill_70
448. NameRow8_2
449. Contact InformationRow8
450. How RelatedRow8
451. ProductsServices ProvidedRow8
452. fill_71
453. NameRow9_2
454. Contact InformationRow9
455. How RelatedRow9
456. ProductsServices ProvidedRow9
457. fill_72
458. NameRow10_2
459. Contact InformationRow10
460. How RelatedRow10
461. ProductsServices ProvidedRow10
462. fill_73
463. NameRow11_2
464. Contact InformationRow11
465. How RelatedRow11
466. ProductsServices ProvidedRow11
467. fill_74
468. NameRow12_2
469. Contact InformationRow12
470. How RelatedRow12
471. ProductsServices ProvidedRow12
472. fill_75
473. from another entity organization or individual Off
474. ownersstockholders of the other entity Off
475. If yes please explain_3
476. b Have the rentallease costs been adjusted to the property owners actual costs Off
477. Description_2
478. No_147 Off
479. Yes If yes please complete Table 5 Off
480. NameRow1_3
481. Contact InformationRow1_2
482. How RelatedRow1_2
483. ProductsServices ProvidedRow1_2
484. fill_51_2
485. NameRow2_3
486. Contact InformationRow2_2
487. How RelatedRow2_2
488. ProductsServices ProvidedRow2_2
489. fill_52
490. NameRow3_3
491. Contact InformationRow3_2
492. How RelatedRow3_2
493. ProductsServices ProvidedRow3_2
494. fill_53
495. NameRow4_3
496. Contact InformationRow4_2
497. How RelatedRow4_2
498. ProductsServices ProvidedRow4_2
499. fill_54_2
500. NameRow5_3
501. Contact InformationRow5_2
502. How RelatedRow5_2
503. ProductsServices ProvidedRow5_2
504. fill_55_2
505. NameRow6_3
506. Contact InformationRow6_2
507. How RelatedRow6_2
508. ProductsServices ProvidedRow6_2
509. fill_56_2
510. NameRow7_3
511. Contact InformationRow7_2
512. How RelatedRow7_2
513. ProductsServices ProvidedRow7_2
514. fill_57_2
515. NameRow8_3
516. Contact InformationRow8_2
517. How RelatedRow8_2
518. ProductsServices ProvidedRow8_2
519. fill_58
520. NameRow9_3
521. Contact InformationRow9_2
522. How RelatedRow9_2
523. ProductsServices ProvidedRow9_2
524. fill_59_2
525. NameRow10_3
526. Contact InformationRow10_2
527. How RelatedRow10_2
528. ProductsServices ProvidedRow10_2
529. fill_60_2
530. NameRow11_3
531. Contact InformationRow11_2
532. How RelatedRow11_2
533. ProductsServices ProvidedRow11_2
534. fill_61_2
535. NameRow12_3
536. Contact InformationRow12_2
537. How RelatedRow12_2
538. ProductsServices ProvidedRow12_2
539. fill_62_2
540. undefined_228 Off
541. a Have any costs associated with this life insurance been included on the indirect cost rate schedule Off
542. No_149 Off
543. fill_1_3
544. Companysurviving partners Off
545. undefined_229 Off
546. Officerprincipals family Off
547. Other specify
548. Term Off
549. Whole life Off
550. Universal life Off
551. Endowments annuities Off
552. Accidental death Off
553. undefined_230 Off
554. Other please specify_7
555. government Off
556. If yes please provide complete details
557. updates to company policies and procedures to accommodate changes in the FAR Subpart 312 cost principles Off
558. If yes please describe the process
559. accounting systems or processes Off
560. If yes please describe the process How are risks identified and addressed
561. Regulations disseminated to project managers and accounting personnel
562. Title
563. Date Completed
564. Please identify the Companys primary contact for accounting questions
565. Radio Button2 Off
566. Radio Button3 Off
567. Radio Button4 Off
568. Radio Button5 Off
569. Radio Button6 Off
570. Radio Button7 Off
571. Radio Button8 Off
572. Radio Button9 Off
573. Radio Button11 Off
574. Comments_2
575. Radio Button2-2 Off
576. Radio Button3-2 Off
577. Radio Button4-2 Off
578. Radio Button5-2 Off
579. Radio Button6-2 Off
580. Radio Button7-2 Off
581. Radio Button8-2 Off
582. Radio Button9-2 Off
583. Radio Button10-2 Off
584. Radio Button5-2-2 Off
585. Radio Button7-2-2 Off
586. Radio Button8-2-2 Off
587. Radio Button9-2-2 Off
588. Radio Button2-3 Off
589. Radio Button3-3 Off
590. Radio Button4-4 Off
591. Radio Button5-4 Off
592. Radio Button6-4 Off
593. Radio Button9-4 Off
594. Radio Button10-4 Off
595. Vehicles Off
596. Telephone_2 Off
597. Computer Assisted Design and Drafting CADD Off
598. Computer nonCADD Off
599. Vehicles1 Off
600. Computer Assisted Design and Drafting CADD1 Off
601. Computer nonCADD1 Off
602. Telephone_21 Off
603. Vehicles2 Off
604. Computer Assisted Design and Drafting CADD2 Off
605. Computer nonCADD2 Off
606. Vehicles3 Off
607. Computer Assisted Design and Drafting CADD3 Off
608. Computer nonCADD3 Off
609. Telephone_23 Off
610. Vehicles4 Off
611. Computer Assisted Design and Drafting CADD4 Off
612. Computer nonCADD4 Off
613. Telephone_24 Off
614. Vehicles5 Off
615. Computer Assisted Design and Drafting CADD5 Off
616. Computer nonCADD5 Off
617. Vehicles6 Off
618. Computer Assisted Design and Drafting CADD6 Off
619. Computer nonCADD6 Off
620. Telephone_26 Off
621. Vehicles7 Off
622. Computer Assisted Design and Drafting CADD7 Off
623. Computer nonCADD7 Off
624. Telephone_27 Off
625. Vehicles8 Off
626. Computer Assisted Design and Drafting CADD8 Off
627. Computer nonCADD8 Off
628. foundation through common ownership1 Off
629. Radio Button4-47 Off
630. Radio Button5-47 Off
631. Radio Button6-47 Off
632. Radio Button5-2-27 Off
633. Radio Button7-2-27 Off
634. Radio Button8-2-27 Off
635. Radio Button97 Off
636. undefined_162 Off
637. Keyman Life Insurance
638. Company Name
639. TIN
640. Year Established
641. Typed or Printed Name