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.

June 21, 2021
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: June 23, 2021 3:20 PM