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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
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