Local Assistance Procedures Manual Exhibit 10-K
Consultant Annual Certification of Indirect Costs and Financial Management System
EXHIBIT10-KCONSULTANTANNUALCERTIFICATIONOF
INDIRECTCOSTSANDFINANCIALMANAGEMENTSYSTEM
(Note:Ifa SafeHarbor IndirectCostRate isapproved,thisformisnot required.)
Consultant’sFullLegalName:
Important:Consultantmeanstheindividualorconsultantprovidingengineeringanddesignrelatedservicesasaparty ofacontractwitharecipientorsub-recipientofFederalassistance.Therefore,theIndirectCostRate(s)shall notbecombinedwithitsparent companyorsubsidiaries.
IndirectCost Rate:
Combined Rate % OR
HomeOffice Rate% andFieldOfficeRate(ifapplicable)%
FacilitiesCapital Costof Money%(ifapplicable)
Fiscal period*
* Fiscal period is annual one year applicable accounting period that the Indirect Cost Rate was developed (not the contract period). The Indirect Cost Rate is based on the consultant’s one-year applicable accounting period for which financial statements are regularly prepared by the consultant.
Ihave reviewedtheproposal toestablish anIndirectCostRate(s) forthefiscalperiodas specifiedaboveandhavedeterminedto the best of my knowledge and belief that:
- Allcosts includedinthe costproposal toestablishtheindirect cost rate(s)areallowable inaccordancewiththe costprinciplesof theFederalAcquisitionRegulation(FAR)48,CodeofFederalRegulations(CFR),Chapter1, Part31(48 CFRPart31);
- The cost proposal doesnot include anycostswhichareexpresslyunallowableunder the costprinciplesof48 CFRPart 31;
- Theaccountingtreatment andbillingofprevailingwage deltacosts areconsistentwithourprevailingwage policyas eitherdirect labor,indirectcosts,or other directcostsonallfederally-fundedA&EConsultantContracts.
- Allknownmaterialtransactionsorevents thathave occurredsubsequent to year-end affectingthe consultant’sownership,organization,andindirectcostrateshavebeendisclosedasofthedateofthiscertification.
Iamprovidingtherequiredand applicabledocuments as instructedonExhibit10-A.
FinancialManagementSystem:
Our laborcharging,jobcosting, andaccountingsystemsmeet the standards for financialreporting,accountingrecords,andinternalcontroladequate to demonstratethat costs claimed havebeenincurred,appropriatelyaccountedfor,are allocabletothe contract,and complywiththefederalrequirementsassetforthinTitle23United StatesCode (U.S.C.) Section112(b)(2); 48 CFRPart31.201-2(d);23CFR,Chapter1,Part172.11(a)(2);andallapplicable state andfederalrules andregulations.
Ourfinancial managementsystemhasthefollowingattributes:
- Accountnumbersidentifyingallowable direct,indirect,andunallowable cost accounts;
- Abilitytoaccumulate andsegregate allowabledirect,indirect,andunallowable costsintoseparate costaccounts;
- Abilitytoaccumulate andsegregate allowabledirect costsbyproject,contract andtypeofcost;
- Internal controls tomaintainintegrityoffinancialmanagement system;
- Abilitytoaccount andrecordcostsconsistentlyandtoensurecostsbilledareincompliance with FAR;
- Abilitytoensureanddemonstratecostsbilledreconciletogeneralledgers andjobcostingsystem;and
- Abilitytoensurecosts are incompliance withcontractterms andfederalandstaterequirement
Cost ReimbursementsonContracts:
Ialsounderstandthatfailure tocomplywith48 CFRPart16.301-3 orknowinglychargeunallowable costs toFederal-Aid HighwayProgram(FAHP)contracts mayresult inpossible penalties andsanctions as provided bythefollowing:
- SanctionsandPenalties-23CFRPart172.11(c)(4)
- FalseClaimsAct-Title31U.S.C.Sections3729-3733
- Statementsorentriesgenerally-Title18U.S.C.Section1001
- MajorFraudAct -Title18U.S.C.Section1031
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Local Assistance Procedures Manual Exhibit 10-K
Consultant Annual Certification of Indirect Costs and Financial Management System
AllA&EContract Information:
- Total participation amount$______on all State and FAHP contracts for Architectural Engineeringservices thattheconsultantreceivedinthelastthreefiscal periods.
- Thenumberofstates inwhichthe consultant doesbusiness is.
- Yearsofconsultant’sexperience with48 CFRPart 31 is.
- Audithistoryoftheconsultant’s current and prior years(if applicable)
I,the undersigned,certifyalloftheabovetothebestof myknowledge andbelief andthatIhave reviewedtheIndirect Cost Rate Schedule to determinethatanycosts whichare expresslyunallowableundertheFederalcost principleshavebeenremovedandcomplywithTitle23U.S.C.Section112(b)(2),48CFRPart31,23CFRPart172,andallapplicable state andfederal rulesandregulations.IalsocertifythatIunderstandthat alldocumentationofcompliancemustberetainedbytheconsultant. Iherebyacknowledge thatcoststhatare noncompliant withthefederalandstaterequirementsarenoteligibleforreimbursementandmustbereturnedto Caltrans.
Name**:_Title**:
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March 2018
Local Assistance Procedures Manual Exhibit 10-K
Consultant Annual Certification of Indirect Costs and Financial Management System
Signature: Email**:
Date ofCertification(mm/dd/yyyy): PhoneNumber**:
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March 2018
Local Assistance Procedures Manual Exhibit 10-K
Consultant Annual Certification of Indirect Costs and Financial Management System
**Anindividualexecutiveorfinancialofficeroftheconsultant’s orsubconsultant’s organizationatalevel nolowerthanaVicePresident,aChiefFinancialOfficer,orequivalent, whohasauthoritytorepresent thefinancialinformationusedtoestablishtheindirectcostrate.
Note:BothprimeandsubconsultantsaspartiesofacontractmustcompletetheirownExhibit10-Kforms.Caltranswillnot processlocalagency’sinvoicesuntilacompleteExhibit10-KformisacceptedandapprovedbyCaltransAuditsandInvestigations.
Distribution: 1)Original- LocalAgencyProjectFile
2)Copy-Consultant
3)Copy-CaltransAuditsandInvestigations
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March 2018