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Audit Guides

Interpretive Guidance Documents

New - 4/17/2015 - What is an Indirect Cost Rate Schedule?

We’re excited to announce our latest webinar on how to build your Indirect Cost Rate. In less than a couple of hours, we cover the essential elements of your Indirect Cost Rate Schedule and what you need to know before preparing your schedule.

This new webinar is provided in six small modules and we recommend that you watch the modules in order at your convenience. You can then go back to any individual module to review again if you choose to do so. Please print the sample, Indirect Cost Rate schedule (xls, 44kb) prior to viewing as reference to follow along. 

We hope that you find this training helpful, and we welcome your feedback. Contact information is provided at the end of the last module.

Please let us know if you have suggestions for future training. This webinar can be made available in alternate formats at your request.


Other Interpretive Guidance Documents

Audit Process Charts

AASHTO Audit Guide

The AASHTO Uniform Audit & Accounting Guide was developed by the American Association of State Highway and Transportation Officials (AASHTO), Audit Subcommittee, in concert with the American Consulting Engineering Counsel. The guide lays the framework for development of:

  • Audit reports
  • Associated reports on internal control
  • Audits of transportation consultants' indirect cost rates
  • Disclosure notes

Following the AASHTO guide allows for easier interpretation of the information contained in the reports, by both the audit and consultant community.

If you have any questions regarding this AASHTO guide, call the WSDOT Audit Office at 360-705-7003, or e-mail WSDOT Audit at