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Audit Information

The Indiana Department of Transportation Audit Information website is currently under revision, please e-mail or call either William Farley, Senior Auditor assigned to INDOT's financial prequalification process and indirect cost rates (317-232-0112, wfarley@indot.in.gov), or Bob Snider, External Audit Manager (317-234-3989, rsnider@indot.in.gov) concerning indirect cost submissions to the Agency.

The Indiana Department of Transportation offers two tiers for financial prequalification submissions to our agency. Firms seeking contracts or who have current contracts with or administered by the Agency with a total billing of under $250,000.00 annually may follow a "self-certification" process. Firms with or seeking projects billing $250,000.00 or more annually MUST submit an indirect cost schedule audited for compliance with the Federal Acquisition Regulations (FAR) by an Independent External Auditor qualified to perform audits to generally accepted government auditing standards, an audited schedule either performed by the firm's "Home State" or another state's DOT, or by a Federal agency.

External Audit does not post a "provisional" indirect cost rate for firms which can not provide adequate documentary support for a FAR compliant accounting system and procedures. However, we issue a recommendation that these firms may receive "Time and Material" contracts employing negotiated hourly labor rates, or lump sum/fixed price contracts.

Office of Cost Accounting and Audits
External Audit Section
Indiana Department of Transportation
100 N. Senate Ave., Room 725
Indianapolis, IN 46204

      General Instructions for Consultants:

Financial Prequalification for Consultants Seeking Self-Certification
Firms seeking to provide less than $250k in annual services to INDOT may "Self Certify". The Self Certification procedures require the consultant complete and submit the Financial Questionnaire included as Part 2 of the prequalification packet and the documents specified on the following form. All Indirect Cost data submitted for Self Certification is subject to review by External Audit.

Requirements for Self Certified Indirect Cost Rates

Financial Prequalification for Firms Submitting CPA Audits
Firms seeking to provide services of $250k or more must complete and submit the Financial Questionnaire included as Part 2 of the prequalification packet and an indirect cost rate schedule certified as audited in accordance with 48 CFR, Part 31 and State and Agency regulations and policies performed by an Independent External Auditor (CPA), or an unconditional audited Indirect Cost Rate Schedule from a cognizant agency adjusted for the State and Agency’s regulations and policies. The Indirect Cost Rate Schedule and supporting data submitted by CPAs are subject to review by External Audit.

Financial Prequalification for Firms Submitting Cognizant Audits
Firms must complete the Financial Questionnaire included as Part 2 of the prequalification packet with an Indirect Cost Rate Schedule unconditionally accepted by a cognizant agency and adjusted to the State and Agency regulations and policies for a fiscal year ending within the last 12 months are subject to review by External Audit.

Audited Indirect Cost Schedules from Cognizant Agencies

Access to Regulations, Policies, Worksheets, and Data

The requirement for audits performed in accordance to the FAR.

Audits submitted by independent external auditors MUST be performed in accord with generally accepted government auditing standards issued by the Comptroller General of the United States, commonly referred to as the "yellowbook." (This file contains 5.19 Mb, and 202 pgs.) Yellowbook Indirect Cost Rate schedules are to be submitted in accord with the Federal Acquisition Regulations.
48 CFR, Part 31 The following policies, examples & other documents provide additional information:

Fiscal Years Beginning on or prior to December 31, 2000

Fiscal Years Beginning on or after January 1, 2001

Other Policies and Documents

  • Treasury Rates for the Facilities Capital Cost of Money
  • State Travel Policy (Prior to January 1, 2004)

For work copies of the Excel/Word forms or if you have any further questions, do not hesitate to contact Bob Snider, External Audit Manager, or call (317) 234-3989

    Indiana Department of Transportation
    Contract Audit, Room N725
    100 N. Senate Avenue
    Indianapolis, IN 46204-2216