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Course:	NHI- AASHTO Audit Guide for the Auditing and Oversight of A/E Consultant Indirect Cost Rates
NHI Course Number:	231030
SAP Course Number:	78TECH400698

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Consultant Agreement
Contract Management

Class Schedule

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General Information

Summary:	This two-day advanced course is of interest to A/E design firms; State DOT and local government auditors; CPAs; and FHWA, State DOT, and A/E design firm financial and/or consultant services management who perform the audit or audit compliance review function in accordance with the AASHTO Uniform Audit & Accounting Guide (AASHTO Audit Guide). The course focuses primarily on audit requirements and procedures designed to develop reasonable assurance that indirect cost rates are developed in accordance with applicable Federal regulations and guidance. The course incorporates small- and large-group discussions, document reviews, case study activities, un-scored self-assessments, and a scored final assessment to reinforce learning.
Learning Outcomes:	Upon completion of the course, participants will be able to: • Perform audit functions related to the planning, performance, or oversight of A/E consultant indirect cost rate audits. • Determine and attest to A/E consultant compliance with applicable guidance and/or requirements. • Discuss how State DOTs will use the CPA Workpaper Review Program (AASHTO Audit Guide Appendix A) to evaluate audits performed by CPAs. • Identify and apply appropriate audit tools and techniques as specified in the AASHTO Audit Guide. • Describe the components of a complete audit report and how to evaluate the report presentation. • Describe various components of the State DOT's oversight and risk management framework. • Describe at a high level the FHWA's roles and responsibilities in its stewardship and oversight of Federal-Aid funds related to procurement of A/E design services and administration of related agreements.
Outline:	231030 Agenda.pdf
Prerequisites:	NHI-231029 AASHTO Uniform Audit and Accounting Guide Part 1 is a pre-requisite for this course.
Target Audience:	This course is primarily for those who perform one or more of the following functions: Perform indirect cost rate audits for A/E design firms. Ensure consistency with the AASHTO Audit Guide. Ensure compliance of contracts or subcontracts. Provide oversight of local agency contracts or subcontracts. Review cost proposals o Audit indirect cost and contract proposals. Close out and perform final reconciliation of contracts. Design and enforce internal control systems. Review RFPs and contracts for government projects. Evaluate the effectiveness of the State DOT oversight and risk management framework.

Final Exam:	Yes

Continuing Education Credits

National Highway Institute	CEHs	Classes After		CEUs	Classes After		PDHs	Classes After

NHI:				1.40	10/24/13

Awarding continuing education credits (PDH/CEU/CEH) to a training course or other training event does not imply or guarantee that the training course/event is approved by the Pennsylvania State Registration Board of Professional Engineers, Geologists and Land Surveyors. According to Pennsylvania Act 25, “Credit determination for activities…shall be the responsibility of the licensee. Continuing professional competency obtained by a licensee should maintain, improve or expand skills or knowledge obtained prior to initial licensure, including law and ethics applicable to the profession, or develop new and relevant skills and knowledge.”
For informational purposes only:	1 CEU is equal to 10 hours of instruction
	1 CEH is equal to 1 hour of instruction

Course Contact Information

For technical questions regarding this course, contact the following...
Name:	Virginia Lawson
Phone:	(717) 346-1375
Email:	vilawson@pa.gov
For general questions about the Training Calendar (such as those regarding schedules, locations, instructors or registrations), see Contact Information in specific classes.

Created	Last Modified
By Lori A Hepler/PennDOT On 10/24/13 At 10:35 AM	By Lori A Hepler/PennDOT On 10/24/13 At 11:21 AM