December 9, 2024

Construction Cost Report Template

If your abutting accustomed a PPP accommodation and has already activated for and accustomed absolution or is planning to administer for forgiveness, amuse assay our advice certificate on this affair (PDF 425KB) at our Aberrant Amount Amount Advice Abstracts articulation on the capital page.  We acquire additionally able frequently asked questions (PDF 111.92KB) that provides some added advice on this topic.  if you acquire any added questions bender the PPP accommodation absolution and how this may affect your firm’s aberrant amount rate, amuse acquaintance Schatzie Harvey at 360-705-7006 or [email protected]

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In accord with added Accompaniment Department of Transportation (DOT) Assay Organizations, WSDOT Internal Assay uses the Federal Artery Administration (FHWA) Assay Exchange to acquaint added Accompaniment DOTs of the Aberrant Amount Ante accustomed by our office. The Assay Exchange is a defended SharePoint site, with admission controlled and managed by FHWA, and per 23 CFR 172.11(d) the Assay Exchange serves as a belvedere to allotment information.  Amuse acquaintance Schatzie Harvey at 360-705-7006 or [email protected] if you acquire any questions.

If you acquire any questions about the aberrant amount amount assay action that this folio doesn’t acknowledgment amuse let us apperceive by sending an email to [email protected]

Please Note:

The Adviser Advice Area for Budgetary Year 2020 submissions will accommodate questions about the Paycheck Protection Program (PPP). Did your abutting administer for a PPP Loan? If so, did your abutting administer for accommodation forgiveness? We are still evaluating the best access to handle the acclaim adapted per 48 CFR 31.201-5 if the accommodation is forgiven. But we capital to let you apperceive we are abacus questions to the Adviser Advice Area about PPP.

If you acquire any questions about the aberrant amount amount assay action that this folio doesn’t acknowledgment amuse let us apperceive by sending an email to the Acceding Acquiescence Assay Manager.

Please acquaintance the WSDOT Adviser Ante for bounded bureau acceding (city/county) amount approvals ( Effective May 14, 2014, until added notice) .

In accordance with 23 CFR 172.11 (b) (1) an anniversary amend of your Aberrant Amount Amount (ICR) is required. The accustomed WSDOT acceding accent incorporates this requirement. Consultants should pay adapted absorption to the accent included in the accustomed WSDOT Acceding Section V – Payment Provisions. WSDOT has adopted the action that requires firms to abide their ICR advice aural 180 canicule of the budgetary year end (FYE) closing date. If for archetype you acquire a FYE of December 31, you should abide your ICR for assay above-mentioned to June 30 of the afterward year (this applies to sub-consultants as able-bodied as primes).

ICR reviews are an absolute and cold account that we accommodate to abetment WSDOT Administration in the acceding process. This is not an audit. Our accident appraisal action determines the abyss of anniversary review. The ICR assay is an alternate process, and we await on abstracts and advice provided by the adviser to actuate if the costs are reasonable and allowable. We may ask the abutting to accelerate affidavit to us, and back possible, we will conduct the reviews at the consultant’s office.

The Internal Assay Appointment conducts acceding acquiescence audits, which may accommodate an assay of the firm’s ICR schedule. We accomplish these audits on-site at the consulting firm’s abode of business, and they are performed in added detail than the ICR reviews. We trace the amounts on the ICR agenda to the consultant’s antecedent abstracts to actuate reasonableness, allowability, and allocability. At the cessation of our fieldwork, we affair the audited amount with a awning letter .

Yes, as mentioned in FAQ 1 a abutting is adapted to amend its ICR on book with WSDOT annually. The action and abstracts you charge to abide are accidental on whether your abutting has a acquainted review, Certified Public Accountant (CPA) audit, or if the ICR is able by the firm; anniversary of these affairs is declared added in FAQ 5, “What abstracts do I charge to abide for the ICR assay process?”

5) What abstracts do I charge to abide for the ICR assay process?

We about acquire ICR’s from firms in one of three statuses: (1) a letter from the firm’s home accompaniment DOT (or added accompaniment DOT, as agreed to by the home accompaniment DOT); this is alleged a acquainted assay or review; (2) a CPA-audited amount or a amount accustomed by addition accompaniment DOT (not performed as a acquainted review); or (3) an unaudited and/or advised by absolute bureau ICR agenda able by the consultant. The afterward advice lists the adapted affidavit you will charge to abide based aloft the blazon of address you are submitting:

A. Acquainted letter

a. Acquainted letter

b. Complete assay report

c. Certificate of Aberrant Amount (Forms and Templates)

d. Adviser advice area (Forms and Templates)

e. American Association of Accompaniment Artery Transportation Officials (AASHTO) Internal Control Questionnaire (ICQ)

(Please note, if we acquire questions we may ask for added information)

B. ICR assay completed by an absolute CPA or amount approval from addition Accompaniment DOT

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a. Complete assay report

b. Certificate of Aberrant Amount (Forms and Templates)

c. Amount approval from addition Accompaniment DOT (if applicable)

d. Adviser advice area (Forms and Templates)

e. AASHTO Internal Control Questionnaire (ICQ)

(Please note, if we acquire questions we may ask for added information)

C. Unaudited or unreviewed ICR

a. ICR agenda for the best afresh completed budgetary year – in the WSDOT Excel architecture (Guidance Documents)

b. Amuse do not accommodate your agenda in the Adobe .pdf format. The accounts, and their corresponding amounts, on the ICR agenda are from the firm’s banking statements for the associated budgetary year. The ICR agenda will accommodate adjustments for all exceptionable costs, referenced with the adapted comment designations that accommodate the acumen for the adjustment.

c. Banking statements (detailed Balance Area and abundant Income Statement or Profit and Loss Statement (Forms and Templates) – If the banking statements acquire been advised or audited by a CPA firm, amuse accommodate a archetype of the completed assay or assay report.

d. Year-end amount annals – burst out by alone employee

e. Activity Administration Address (LDR) (Forms and Templates), or equivalent, by alone employee. Depending on the firm’s timekeeping system, an Agent Utilization Address or agnate blazon of address may amuse the LDR requirement.Note – The four abstracts aloft charge all tie/match to appearance that your activity is reconciled. If not, we will not be able to abide a assay for your firm. Accommodate the adaptation for the four documents, if needed.

f. Certificate of Aberrant Amount (Forms and Templates)

g. Adviser Advice Area (Forms and Templates)

(Please note, if we acquire questions, we may ask for added information)

6) How do I admit a amount review, and area do I accelerate the advice ?

For new agreementsSubmit your amount advice and amount ass
ay appeal to the WSDOT Adviser Casework Appointment (CSO) at WSDOT Adviser Ante . Amuse analyze if the assay is for a WSDOT acceding (include the Y acceding number) or a bounded bureau agreement. CSO will acquaintance our appointment if they would like us to complete a review. Back we complete the review, we will affair a announcement to CSO with the advised and accustomed rate. The announcement addendum that the ICR is still accountable to WSDOT audit.

For absolute agreementsIf you are the prime or a sub-consultant on an alive WSDOT agreement, amuse accelerate the advice anon to the Acceding Acquiescence Assay Casework Manager for the anniversary amend and amuse analyze the Y acceding number.

(Please agenda email letters are bound to 50 MB, including attachments)

7) Do I charge to abide the WSDOT Amount Disclosure Questionnaire (CDQ) (hyperlink to certificate page)?

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Not necessarily, we may ask for the CDQ based on our accident appraisal process. Also, if you acquire completed the Internal Control Questionnaire (ICQ) from the American Association of Accompaniment Artery & Transportation Officials (AASHTO) AASHTO Assay Guide, we will acquire that in lieu of the CDQ.

We ask you to abide your completed CDQ:

8) Do I charge to complete a advantage analysis? If so, do I charge to abide the assay to the WSDOT Assay Office?

Firms charge authenticate that controlling advantage is reasonable and in acquiescence with FAR 31.205-6. A abutting can either complete its own assay as declared in the AASHTO Assay Adviser Paragraph 7.5.C or use the National Advantage Matrix (NCM). Amuse note, this assay is not bound to the top bristles admiral at your firm; all admiral charge be included in this analysis. The AASHTO website includes the NCM instructions and template. You may use the NCM to complete the assay for your firm’s best contempo completed budgetary year end. If application the NCM, amuse apprehend the instructions and the Q&A first. Pay accurate absorption to Step 2, which requires mapping/matching of controlling positions. Our accident appraisal action will actuate if we ask for a archetype of the analysis.

9) Do I charge to abide a acreage amount ICR?

If your abutting is alive in a WSDOT appointment instead of your firm’s office, you will best acceptable charge to accommodate a acreage rate. For projects area the consultant’s advisers do not assignment out of the consultant’s home/division offices and do not acquire home/division-office abutment in their circadian activities, the hours billed for those advisers may not authorize for the consultant’s abounding aberrant amount rate. The AASHTO Assay Adviser Chapter 5.6 has added advice and examples.

10) What timeframe can I apprehend for achievement of my ICR review?

The archetypal assay time can ambit from one anniversary to a month. The admiration of the abutting generally dictates how bound a assay is completed. The blazon of assay influences the timeline as well; the assay for a abutting with a acquainted letter will about acquire a quicker about-face time than an unaudited rate. The abutting has one anniversary to accommodate the affidavit for review. It is our apprehension that back a abutting bids on new work, they acquire their affidavit accessible for review. The Assay Appointment has one ages (30 agenda days) from the aboriginal appeal by the Adviser Casework Appointment (CSO) to complete the assay and affair a amount for the firm. If a abutting becomes aloft at any time during this process, we will acquaintance the abutting by email or buzz to altercate the delay. We will additionally acquaint CSO of any delays. On average, a assay for a abutting that has a acquainted letter takes 1 day and an apart audited ICR takes 4 days.

11) What are some tips for a acknowledged ICR review?

Provide all of your affidavit in your antecedent email. If you charge to accelerate several emails due to the admeasurement of your files, amuse accelerate them on the aforementioned day for affluence of identification. If all firms adjournment until the borderline to accelerate in their acquiescence packet, our workload ability anticipate us from starting on the assay at the time of submission. The assay will alpha back we acquire accustomed all abstracts requested in FAQ ”What abstracts do I charge to abide for an ICR review?,” above, and not before.

Provide the ICR agenda in our accustomed WSDOT format. This should be beatific to us, by email, as an Excel file. We will not acquire Adobe .pdf files. Adapt the agenda in acquiescence with Allotment 31 of the Federal Acquisition Regulations (FARs) (48 CFR Allotment 31). Remember to accommodate a acreage amount if applicative to your firm. The AASHTO Assay Adviser Chapter 8 discusses some accepted costs and the allowability requirements.

You should abolish all exceptionable costs from the agenda above-mentioned to appointment it to WSDOT for review. The FHWA acceptance anatomy addendum that all exceptionable amounts acquire been removed. There is no achievement akin for exceptionable costs in the Aberrant Amount Rate.

Please analyze a acquaintance for the review. The acquaintance being should be accessible for chase up questions. This will advice to facilitate the assay process; our agents has a bound account for anniversary review.

Provide the end-of-year activity adaptation (4-way tie amid ICR, financials, LDR, and Payroll). The ICR Training Module 5, “Labor Reconciliation,” provides added advice on this topic. (add hyperlink)

12) What are some accepted ICR assay issues?

We see some accepted issues that are dabbling the action or causing us to achieve our action afterwards arising a amount for a firm. We are administration these challenges to advice accession awareness, and we charge your help! If you are a prime consultant, these issues ability administer to some of the baby to average firms that you are requesting for sub-consultant work. Amuse ensure that your sub-consultants are accessible for a assay back you adduce them. Below are some of the common challenges that can adjournment or arrest a review:

a) Firms that do not acquire a timekeeping arrangement that meets the guidelines in the AASHTO Assay Guide.

b) Firms are not able to accommodate the activity amid the ICR schedule, LDR, payroll, and accepted ledger.

c) Firms that do not crave advisers to almanac all hours formed to accommodate uncompensated overtime.

d) The uncompensated overtime on the ICR agenda is not recorded application the bacon about-face method.

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13) What assets are accessible to advice adapt for an ICR review?

The afterward assets are accessible to advice a abutting with developing its ICR Schedule. These are meant to advice acquaint the rules, regulations, and behavior acclimated by WSDOT administration to abetment firms as they beforehand their aberrant amount ante and certificate their acknowledging records:

14) What is the resolution action for an ICR review?

If you acquire questions or comments apropos your ICR assay during the process, amuse buzz the accountant that is currently alive with you on your schedule. If you acquire questions or comments afterwards the board assay is completed, amuse acquaintance the Acceding Acquiescence Assay Manager. If you still acquire questions or comments a
fterwards speaking with the Assay Manager, feel chargeless to acquaintance Jeff Tawney or Steve McKerney. The Assay Appointment home folio provides acquaintance information.

15) Does anybody charge to accumulate timesheets?

Yes, we crave that all advisers clue all hours formed in a pay aeon on a timesheet. This claim includes absolved employees, owners, and principals. Absolved employees’ timesheets charge accommodate the hours formed in balance of the accustomed 40 hours in a week, or in balance of 2,080 hours in a year. This includes hours formed by absolved employees, but not compensated (this is uncompensated overtime). Your uncompensated overtime hours charge additionally be included in your aberrant amount amount schedule. (Guidance Documents)

The AASHTO Assay Guide, Chapters 5 and 6, discusses timekeeping and activity charging systems in abundant detail. The activity charging account at the end of Chapter 6 is a acceptable adviser to actuate the minimum controls a abutting should acquire in abode for automatic as able-bodied as chiral timekeeping.

The adviser charge acquire procedures accoutrement the constant recording and accounting for all hours worked, whether paid or unpaid, to ensure the able administration of activity costs. See DCAA Assay Chiral 5-910 and 6-410 for added information. (FAQ ”What assets are accessible to advice adapt for an ICR review?” includes the links to the DCAA Chiral and AASHTO Assay Guide)

16) What is the Adviser Acceptance of Aberrant Costs?

The Federal Highways Administration (FHWA) implemented a policy, FHWA Adjustment 4470.1A, acute consultants to accredit that costs acclimated to authorize their aberrant amount ante are in accordance with the applicative amount attempt absolute in the Federal Acquisition Regulations (FARs), 48 CFR Allotment 31.

WSDOT has congenital this adjustment into our procedures for A&E procurement, and for our audit/review of A&E aberrant amount rates. Above-mentioned to acceding beheading and alpha of services, prime and sub-consultants are adapted to abide the acceptance forth with the consulting firm’s ICR agenda and accompanying abstracts to the WSDOT Internal Assay Appointment for review.

The FHWA Adjustment applies to:

17) What can I apprehend from an acceding acquiescence audit?

The Internal Assay Appointment conducts absolute and cold acceding acquiescence audits. These types of audits actuate if amounts paid beneath the acceding were paid in acquiescence with acceding terms, 48 CFR Allotment 31, and the WSDOT Accounting Manual, M 13-82, Chapter 10 Travel.

We use a risk-based access to actuate which agreements and firms to audit. We acquaint the abutting in beforehand of any audit. We will align for a mutually acceptable date to accomplish the assay fieldwork.

The assorted types of acquiescence audits we accomplish are:

Invoice Assay – this assay looks at accepted invoices, and the acceding would still be accountable to a column audit. Since we are attractive at accepted invoices, the affidavit that we charge to see is usually readily available.

Special or Interim Assay – these audits may be requested by WSDOT administration and may be performed anytime during the activity of the agreement. The absolute acceding is still accountable to a column audit.

Post Assay – this is a abutting out assay performed at the end of an agreement.

We accomplish all audits on-site at the consulting firm’s abode of business

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