Department of Transportation

audit graphic

Department Correspondence

The New Jersey Department of Transportation (NJDOT) has documented its position on auditing topics relating to the consultant community.

December 14, 2016 - Direct Cost Audit Policy Change (pdf 258k)
  • Elimination of independent CPA audit of direct costs.
October 20, 2016 (Effective Date) - Policy Change: Indirect Cost Rates (pdf 166k)
  • Field Rate Submission Policy
December 10, 2010 - Certification of Final Indirect Costs Policy (pdf 439k)
  • Annual Certification of Indirect Costs
September 22, 2010 - Compensation and Indirect Cost Guidance Questions and Answers (pdf 28k)
  • Limitations on Payments of Consultant Direct Salaries and Wages

  • Adjusting a Firm's Audited and Approved Indirect Cost Rate

  • Definition of Compensation

  • Reasonableness of Indirect Cost/Overhead Rates

  • Consultant Indirect Cost Rate Caps (Non-Federal Aid Funding)
July 3, 2008 - Indirect Cost Rates (pdf 57k)
  • Split/Field versus Home Office Overhead Rates

  • Impact of Unanticipated Indirect Costs on Agreement Ceilings

  • Facilities Capital Cost of Money (FCCM) Consideration
November 14, 2006 - Disposition of Audit Findings (pdf 136k)

  • Offsetting Audit Adjustments Payable Against Audit Adjustments Receivable

  • Direct Billing of Audit Adjustments to Subcontractors

  • Impact of Audit Adjustments on Ceilings

  • Costs in Excess of Contract Ceilings

Last updated date: October 25, 2019 8:47 AM