Specifications include, but are not limited to: The intent of this specification is to create a qualified Audit Consultant Pool for the review of CPA audits of consulting engineering firms’ indirect cost rates. The North Dakota Department of Transportation (NDDOT) seeks the services of audit firms knowledgeable in the completion of indirect cost rate audits. Engineering and design services contracts funded with Federal-aid highway funds must be audited in compliance with cost principles and procedures contained in Part 31 of the Federal Acquisition Regulation (FAR) of Title 48, Code of Federal Regulations (CFR). The indirect cost rate must also be audited in compliance with Generally Accepted Government Auditing Standards (also known as “GAGAS” or “Yellowbook” standards) and Generally Accepted Auditing Standards (GAAS), applicable Cost Accounting Standards (CAS) of 48 CFR chapter 99, and the AASHTO Uniform Audit and Accounting Guide.
