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CAU Overhead Rate Policy
Each consultant who anticipates performing services for the Idaho Transportation Department (ITD) is required to submit an overhead rate review or audit on a yearly basis. That review or audit must be based on financial information no older than
and should follow the parameters established in the most current
version of the AASHTO
that are just starting out or that do a limited amount of
business (up to $100,000 in any given year) will be allowed
either fully loaded hourly rates or overhead rates based upon
company compiled data only.
For firms that do between $100,000-$250,000 of work for ITD in a
year, an overhead rate that has been REVIEWED by an independent
external auditor will be required.
For firms that do more than $250,000 of work for ITD in any
given year, a rate that has been subjected to an AUDIT or
EXAMINATION LEVEL ATTESTATION by an independent external auditor
will be required.
Overhead audits and reviews shall be performed by an
independent Certified Public Accountant, an agency of the Federal
government, another state highway agency, or a similar audit agency,
and shall be subject to review and/or modification by the ITD Office
of Internal Review for compliance with the Federal Acquisition
The Office of Internal Review reserves the right to review audit and
working papers as part of the acceptance.
Overhead rate requests must be
A complete AASHTO
Internal Control Questionnaire
for Consulting Engineers (Appendix B to the AASHTO Audit Guide);
A completed and signed "Certification
of Final Indirect Costs" form; and
Executive Salary Schedule (Chapter 7 of the
AASHTO Audit Guide).*
*AASHTO has developed a
National Compensation Matrix (NCM) for use when benchmarking the
reasonableness of the consultant’s executive compensation.
This NCM can be used in lieu of performing your own
The NCM, instructions, and FAQs can be found at
*An NCM Compliance
Schedule has been developed for Consultants to use when
submitting their compensation information.
Click here to
download the form.
Facilities Capital Cost of Money (FCCM)
will be approved separately from the overhead rate when calculated
on the overhead rate report. According to FAR paragraph
15.404-4(c)(3), fixed fee cannot be calculated on FCCM. FCCM
is to be calculated on direct labor only and listed separately on
Overhead Rate submittals should be sent to Holly
Any questions regarding the Overhead Rate Policy should be
directed to Mike Cram, Principal Auditor, Office of Internal Review
at (208) 334-8829, or e-mail to
Consultant Administration Unit Policies