What’s in Your ICQ: A Guide to Compliance

The Internal Control Questionnaire: A guide to compliance with accounting practice disclosures.

Join GovCon experts Kellianne Mayer and Robert Jones for an in-depth webinar on the AASHTO Internal Control Questionnaire (ICQ), a key document that consultants must provide when submitting their indirect cost rate (ICR) to state DOTs for review or audit.

The ICQ details the nature of the consultant’s business environment, describes internal controls, billing procedures, and allocations of cost items, and provides other pertinent information for ICR users. It also serves as a basis for describing the accounting practices already in place that are subject to review or audit for compliance with the requirements of FAR part 31.

During this webinar, attendees will:

• Recognize key disclosures in the AASHTO ICQ.
• Understand how disclosures affect certain costs in the ICR.
• Compare and contrast written disclosures relative to actual accounting practice.