<p> Checklist for Supplemental Accounting System Questionnaire (SASQ)</p><p>Unlimited Contracting Status:</p><p>The Unlimited Contracting status is required by ODOT for firms that are either: (a) currently a party to any contract providing for payment under the Actual Costs Plus a Net Fee (cost-plus) method, or (b) anticipate entering into a contract using the cost-plus method in the current year.</p><p>Note: A significant number of ODOT consultant contracts are written using the cost-plus method. Generally, ODOT requires that the Prime Consultant must use the same, consistent contracting method with all Subconsultants as ODOT uses with the Prime Consultant; however, for certain types of work, it may be acceptable to reimburse subconsultants using a negotiated unit rate or hourly rate. In these situations, the Consultant and Subconsultant must obtain a written waiver from ODOT to use a different contracting method. Rates determined under these agreements are subject to review and approval by the ODOT Office of Consultant Services.</p><p>For Consultants requesting Unlimited Contracting Status, the following must be completed and submitted annually: I. Questionnaires</p><p>All Sections of the AASHTO Internal Control Questionnaire (ICQ) for Consulting Engineers.</p><p>All Sections of the Supplemental Accounting System Questionnaire (SASQ).</p><p>The Management Representation and Certification for Unlimited Contracting Status in Section IV of the SASQ. II. Required Supporting Documents</p><p>FAR Part 31 Overhead Audit Report for the most recent fiscal year, including a Statement of Direct Labor, Fringe Benefits, and General Overhead (Overhead Schedule) and related reconciliation to the financial statements.</p><p>Cognizant audit report or cognizant letter of concurrence from the cognizant Government agency (if applicable). </p><p>Post-closing trial balance and financial statements (balance sheet, income statement, and statement of cash flows) for the most recent fiscal year.</p><p>Current chart of accounts that ties to the financial statements and overhead schedule.</p><p>Independent Auditor’s Report on financial statements and accompanying management letter (if applicable). </p><p>Sample timesheet.</p><p>The Company’s policies for vacation and sick leave.</p><p>The Company’s bonus policy. III. Supplemental documentation to support the reasonableness of Executive Compensation. This requires either:</p><p>An analysis of Executive Compensation performed in accordance with Chapter 7 of the AASHTO Audit & Accounting Guide, or</p><p>A schedule demonstrating compliance with the Compensation Matrix shown in Appendix A of ODOT Contract Audit Circular No. 2. IV. A copy or example of a completed job-cost record for an active project. V. If your company rents or leases facilities from a related party, then prepare and submit either Cost of Ownership Template 6.1 or 6.2, as applicable, from the ODOT Contract Audit Circular No. 6. Note: This item not required if your overhead schedule is accompanied by cognizant letter of concurrence from your cognizant Government agency. The ODOT Contract Audit Circulars referenced above are available at: http://www.dot.state.oh.us/Divisions/Finance/Auditing/Pages/Consultants.aspx</p><p>Submittal Method: The required documents listed above must be submitted either electronically via email to [email protected], or via fax to (614) 887-4010. The documents should be submitted in Microsoft Excel, Microsoft Word, or Adobe PDF format when possible. Due Date: Documents must be submitted/updated annually, no later than six months after the close of your company’s fiscal year. Accordingly, the documents are due by July 1 for calendar-year companies. </p>