Instructions for Requesting A&E Consultant Indirect Cost Rate (ICR) Financial Document Reviews (FDR) 

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Consultants, including primes and subconsultants, on a proposed Local Public Agency (LPA) contract that at any time uses state or federal-aid highway funds with a dollar value equal to or greater than $1 Million are subject to a Financial Document Reviews (FDR) of their Indirect Cost Rate (ICR) by the Independent Office of Audits and Investigations (IOAI).  IOAI will review the ICR financial documents to either accept or adjust the ICR prior to contract execution using a risk-based approach.  

LPAs are responsible for obtaining all required ICR supporting documentation from A&E prime consultants and sub-consultants as outlined in the Financial Document Review Request Form. The following additional forms are being made available: 

• Certification of Indirect Costs and Financial Management System (PDF) 

• Link to AASHTO Internal Control Questionnaire (ICQ) Appendix B (PDF) 

• Link to Safe Harbor Rate - Consultant Certification of Eligibility of Contract Costs and Financial Management System (PDF)

Instructions are provided in the FDR Request Form on the requirements for submitting a complete Financial Review packet. Financial packets can be e-mailed to: conformance.review@dot.ca.gov.

Subconsultants may submit confidential financial documents directly to IOAI as part of the ICR financial reviews performed by IOAI. If the subconsultants elect this option, these procedures must be performed:

1. Local public agencies need to list all consultants by legal name in the Financial Document Request Form when requesting ICR Financial Document Reviews FDRs per the instructions.
2. When transmitting the Request Form to IOAI, the local public agencies need to identify in the email sent to conformance.review@dot.ca.gov, which consultant(s) will send the financial documents directly to IOAI.
3. For the consultant(s) sending the confidential documents directly to IOAI, the consultant will need to include the following information in the email sent to conformance.review@dot.ca.gov.

1. Local Agency Name
2. Prime Consultant
3. Contract Number
4. Project Number if available
5. All required documentation based on the consultant(s) category on Pages 2 and 3 of the Financial Document Request Form, subject to providing any necessary and required information to the agency and prime consultant for the procurement and administration of the consultant contract.

Alternatively, you can mail the financial packets to: 

Department of Transportation Independent Office of Audits and Investigations, MS 2 Attention: Financial Document Review Manager P.O. Box 942874 Sacramento, CA 94274-0001 

Caltrans Local Assistance Procedure Manual, Chapter 10, Section 10.1.3 A&E Consultant Audit and Review Process outlines the complete review process. All questions related to the ICR FDRs should be submitted by email to: conformance.review@dot.ca.gov