Official Site of The State of New Jersey

On an annual basis, exempt consultants that perform work for the New Jersey Department of Transportation (NJDOT) must submit current overhead information for review within six (6) months of the consultants fiscal year-end.

Overhead Submission Requirements:

• Provide a Proposed Indirect Cost Rate. The Indirect Cost Rate Template (xlsm 56k) can be utilized for guidance purposes. Also, the American Association of State Highway and Transportation Officials (AASHTO) Uniform Audit and Accounting Guide, Chapter 5 (pdf 3.8m) includes sample indirect cost schedules.
  
  
• Complete Article 59 - Certification of Final Indirect Costs Form (pdf 147k). and scan to a Portable Document Format (PDF) file. The NJDOT form must be used and a certification prepared by your firm for another State DOT will not be accepted.
  
  
• Complete the AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers (doc 620k). All the required documents listed on the ICQ must be attached with the submission. A list of required attachments is located on page B-1 of the questionnaire. Consultants are required to use this exact format for submission.
  
  
• Submit either the National Compensation Matrix (NCM) worksheet (xls 977k)) or other sufficient documentation to establish the reasonableness of executive compensation. Consultants are required to use this exact format for submission. For examples of other acceptable documentation please refer to the AASHTO Uniform Audit and Accounting Guide, Chapter 7 (pdf 3.8m).
  
  
• Prepare a reconciliation of the indirect cost rate to the financial statement expense amounts. This reconciliation should include detailed expense amounts shown in the trial balance in order to show how sub-accounts are combined on the proposed schedule of indirect costs.

On an annual basis, exempt consultants must submit direct cost schedules based on actual incurred costs within six (6) months of the consultants fiscal year-end.

Direct Cost Submission Requirements:

• Submit an Excel and signed PDF version of the Direct Cost Settle-Up Submission (xls 45k) containing the Consultant Agreement Modification (CAM) Detail and Contract Summary tabs. Consultants are required to use this exact format for submission.
  
  

Submissions for both overhead and direct cost packages should be forwarded to our DOT.ActAudit@dot.nj.gov e-mail.

More information regarding direct cost audits is available on the External Audit Circulars web page (Circular Number 1).