Did the indirect cost rate schedule include the calculation of a field rate? (See Chapter 5 of the V.J. Field Rate Accounting. AASHTO Guide.) WORKPAPER REFERENCE: [x] Yes [x] No [ ] Not applicablel [ ] Not applicable [ ] If ensure that the Consultant considered the following factors in computing the field rate: “yes,” .1. Were that were allocable to one cost pool properly included in that cost pool? WORKPAPER REFERENCE: Yes No Not applicablel Not applicable [ [x] [x] [ ] [ ] ] Comments: .2. Were the following field allocation percentages properly computed? Direct field labor to total direct labor. Allocation of support service-space costs. WORKPAPER REFERENCE: [x] Yes [x] No [ ] Not applicablel [ ] Not applicable [ ] Comments: V.K. Elements of the CPA Workpapers/Audit Program. .1. Was the CPA’s program sufficiently detailed to support the audit conclusion? WORKPAPER REFERENCE: [x] Yes [x] No [ ] Not applicablel [ ] Not applicable [ ] Comments: .2. Did the audit program contain references to the applicable Federal and state laws, regulations, guidance and standards (e.g., FAR Part 31, Government Auditing Standards, and Cost Accounting Standards)? WORKPAPER REFERENCE: [x] Yes [x] No [ ] Not applicablel [ ] Not applicable [ ] Comments:
V.J. Field Rate Accounting. Did the indirect cost rate schedule include the calculation of a field rate? (See Chapter 5 of the AASHTO Guide.) [x] Yes [x] No [ ] Not applicablel [ ] Not applicable WORKPAPER REFERENCE: [ ] If “yes,” ensure that the Consultant considered the following factors in computing the field rate: .1. Were that were allocable to one cost pool properly included in that cost pool? [x] Yes [x] No [ ] Not applicablel [ ] Not applicable WORKPAPER REFERENCE: [ ] Comments: .2. Were the following field allocation percentages properly computed? Direct field labor to total direct labor. Allocation of support service-space costs. [x] Yes [x] No [ ] Not applicablel [ ] Not applicable WORKPAPER REFERENCE: [ ] Comments: V.K. Elements of the CPA Workpapers/Audit Program. .1. Was the CPA’s program sufficiently detailed to support the audit conclusion? [x] Yes [x] No [ ] Not applicablel [ ] Not applicable WORKPAPER REFERENCE: [ ] Comments: .2. Did the audit program contain references to the applicable Federal and state laws, regulations, guidance and standards (e.g., FAR Part 31, Government Auditing Standards, and Cost Accounting Standards)? [x] Yes [x] No [ ] Not applicablel [ ] Not applicable WORKPAPER REFERENCE: [ ] Comments:
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