Submit CPA's Indirect Cost Rate Report with the following attachments:

  1. Completed AASHTO Internal Control Questionnaire (ICQ) (fillable PDF, 2016)
  2. Certification of Final Indirect Costs
  3. Copy of the Overhead Audit Report
  4. Copy of the Internal Control Report
  5. Compensation analysis on all executives (by surveys, TxDOT requires 3 surveys, or by downloading the latest AASHTO National Compensation Matrix [NCM] form). If by survey, TxDOT requires three surveys, and copies of the three surveys must be attached. Magazine or newspaper surveys, free Internet surveys and General Services Administration (GSA) schedules are not acceptable. You must follow FAR 31.205-6 and the procedure described in Section 7.5.C.
    Note: Compensation analysis must be signed and dated by an officer of the company.
  6. Copy of the detail Trial Balance that ties to OH Schedule (may request copy of Detail General Ledger)
  7. Organization Chart/Corporation Organizational Chart
  8. Audited Financial Statements (if any)
  9. Chart of Accounts
  10. Method of depreciation used by firm and copy of the depreciation list of all assets
  11. List of bonus paid by name or id number and amount
  12. Written bonus plan required. (Follow outline in AASHTO Audit Guide Ch. 7.11)

Revised: December 2018


All Administrative Qualification (AQ) packets must be submitted via email; we are no longer accepting mailed AQ packets. Please submit the cost report with all attachments.

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Administrative Qualifications Administrator