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Consultant Billing Rates

(5/22/24) The information on this page is currently in the development / testing phase. For current Consultant Billing Rate information, please visit the “Cost, Billing Rate & Compensation Related Forms" section of this page: Oregon Department of Transportation : Procurement : Consultant Forms & Resources. You can also contact ODOTBillingRateUpdates@odot.oregon.gov for more information.

This page provides the resources for establishing or revising billing rates with the Oregon Department of Transportation (ODOT).

Billing Rate | Oversight Application Decision Matrix

This billing rate oversight process applies to consultants awarded through Qualifications-Based Selection (QBS) process without price competition for architectural and engineering (A&E) related contracts. Upon receipt of an intent-to-award notice from ODOT, the Consultant must ensure that their billing rate data with ODOT is up-to-date and in compliance with ODOT Billing Rate Policy AGR 06-01.

Before accessing the resources on this page, please refer to the two questions below to determine whether your contract is required to follow the OPO Oversight Billing Rate process and if so, which set of resources is appropriate:

1. Was your firm awarded a contract with ODOT on the basis of price competition?

  • YES - STOP. No OPO Billing Rate Oversight is required. Billing rates are negotiated between ODOT Contract Administrator and prime consultant.
  • NO (the contract was awarded through Qualifications Based selection process without price competition) - The ODOT Billing Rate Policy and Consultant Billing Rate Standard are applicable. See next question.
2. Does your firm have an overhead/indirect cost rate established for the most recently completed fiscal year?
  • YES - Please review the Consultant Billing Rate Standard and see the Indirect Cost Rate Submittal Resources accordion below.
  • NO - Please review the Consultant Billing Rate Standard and see the Negotiated Billing Rate Submittal Resources accordion below.
Billing Rate | Agency Policy & Consultant Standard
ODOT Billing Rate Policy AGR 06-01
ODOT Procurement Standard for Consultant Billing Rates OPO-STD-012-Consultant (Coming Soon)

Send questions and submittals to ODOTBillingRateUpdates@odot.oregon.gov


Billing Rate | Submittal Resources

Review the OPO Consultant Billing Rate Standard OPO-STD-012-Consultant (Coming Soon) for additional information about submittals, process and resources. This list does not constitute replacement to the ODOT Billing Rate Standard requirements.

Cost Disclosure Questionnaire (CDQ) and all required attachments requested on the form (REQUIRED)

 Indirect Cost Rate Schedule – fillable and modifiable template available below under Additional Resources

Financial Statements including trial balance, chart of accounts, and income/profit & loss statement

Independent Audit of the ICR Schedule (REQUIRED if one has been completed, or as required by the Indirect Cost Rate Audit Threshold)

     If not required, complete the Independent Audit Threshold Attestation - required if Independent Audit Threshold is not met, as defined in ODOT Billing Rate Policy AGR 06-01 (if applicable)

Cognizant Audit Memo (REQUIRED if one has been completed)

ICR Acceptance Letters from other state transportation agencies (REQUIRED if available). Do not delay submittals for these items - only include if available before the submittals deadline.

​ODOT Contract Summary Form (REQUIRED. Please note: Any alternative form, format or type of tracker is acceptable in place of this form; the same level of detail is required.)

Executive Compensation Analysis (REQUIRED National Compensation Matrix (NCM) or alternative, three survey analysis. See AASHTO ​website for current forms and resources)

Internal Bonus Policy (REQUIRED)

ODOT Common Control Worksheet  (if applicable)

FHWA Certification of Final Indirect Costs (REQUIRED)

Certification of Invoicing & Other Direct Cost (ODC) Billing Practices (REQUIRED)

Direct Non-Labor (DNL) Schedule​ (if applicable) 

New firms must also complete the following:

Direct Salary Rate (DSR) Schedule and payroll validation (payroll, paystubs, other. Existing firms may update this at their discretion; full revisions are limited to 12 months.)

Submit billing rate package to ODOTBillingRateUpdates@odot.oregon.gov.

Consultants actively contracted (as prime or sub-consultant) must submit their Indirect Cost Rate (ICR) and related financial data within 180 days of the Consultant's annual fiscal year end.

​Review the OPO Consultant Billing Rate Standard OPO-STD-012-Consultant (Coming Soon) for additional information about submittals, process and resources. This list does not constitute replacement to the ODOT Billing Rate Standard requirements.​

Financial Questionnaire (REQUIRED)

Negotiated Billing Rate (NBR, fully loaded) Schedule (REQUIRED)

Direct Salary Rate (DSR) Schedule and payroll validation (payroll, paystubs, other). (REQUIRED) Individuals, such as sole proprietors that do not have a salary rate established must provide a breakout of their draws and hours worked.

ODOT Contract Summary Form (REQUIRED. Please note: Any alternative form, format or type of tracker is acceptable in place of this form; the same level of detail is required.)

Independent Audit Threshold Attestation (REQUIRED if Independ Audit threshold is not met, as defined in ODOT Billing Rate Policy AGR 06-01.

Description/breakout of the total business expenses incurred in the previous fiscal year, such as indirect business expenses, employee labor, and reasonable profit. Information about experience, qualifications, and specialization may also support the proposed rate(s). (REQUIRED.)

Safe Harbor acceptance letters from other state or public entities (REQUIRED if available).

​​ Submit billing rate package to ODOTBillingRateUpdates@odot.oregon.gov.

​Frequently Asked Questions (Coming Soon)

'101' Establishing and Maintaining Billing Rates for ODOT A&E Contracts​ (on-demand video)

Indirect Cost Rate (ICR) Education Series (Coming Soon)

Series Overview: The Indirect Cost Rate (ICR) Education Series is a set of on-demand training videos provided in 8 easy to follow modules. This series outlines the purpose of reviewing and tracking actual cost information and establishing billing rates for architecture & engineering (A&E) contracts, and how to comply with the regulations once under an A&E contract.  With the goal of understanding what an indirect cost rate is and how to calculate it. We recommend that you watch the modules in order.   ​

Module 1 Basics of Cost Reimbursement

Description: In this module we'll review what cost reimbursement is, definitions on cost reimbursement, what type of contracts apply/utilize cost-reimbursement, and the various accounting processes that support it. The regulations around cost reimbursement contracts stem from the procurement method applied to Federal-aid contracts for architecture & engineering (A&E) services, which are exempt from price competition, and consultants must be selected on qualifications alone; price and other contract terms are negotiated only with the most highly qualified firm.

Module 2 Time Sheets and Labor Tracking

Description: This module has been created for individuals and firms that would like to gain an understanding of timekeeping and labor categories such as direct project task work, time spent on proposals and bids, administrative time, and other applicable categories.  This module will touch on labor tracking and reconciliation or verification, and help participants know where to find additional related training as it applies to the development of an indirect cost rate schedule.

Module 3 Components of ICR

Description: In this module, you will be introduced to an indirect cost rate schedule. You will be provided with an overview of the components of an indirect cost rate schedule.  The columns, sections, and where the numbers come from are explained. We also discuss the application period and submittal timelines.

Module 4 Process to Create ICR

Description: This module offers a general overview of the steps and processes involved in developing the Indirect Cost Rate schedule. This module outlines the source documents for an ICR schedule including examples of labor distribution reports. We also discuss possible adjusting entries to reconcile labor.

Module 5 Labor Components of the ICR Schedule

Description: This module describes the labor components of the ICR schedule: direct labor, fringe benefits (paid leave, payroll taxes, retirement etc.), and indirect labor. Direct labor is the basis for the indirect cost rate and includes all time worked on a specific project. This module discusses the importance of tracking all hours worked. This module also describes the various categories of indirect labor and components of fringe benefits.

Module 6 Numbers on the ICR Schedule

Description: This module explains the numbers on the Indirect Cost Rate (ICR) schedule and how the ICR schedule should represent your general ledger accounts. The module discusses how labor dollars on the ICR schedule should align with the payroll system, income statement, and Labor Distribution Report.

Module 7 ICR Labor Verification and Reconciliation

Description: This module covers the process to verify and reconcile labor, the importance of performing monthly labor reconciliations, the components of labor reconciliations, and outlines how and when to perform labor reconciliations.

Module 8 Common Adjustments to the ICR Schedule

Description: This module covers some common expressly unallowable expenses per the Federal Acquisition Regulation Cost Principles, 48 CFR Part 31, and the regulation associated with the unallowable expense and any directly associated costs.

​We are interested in your feedback on the training we have developed. This will help us design future training and make improvements to the existing training. Once you have completed the training, please take a few minutes to fill out our survey, your responses are completely anonymous.

Examples and Templates

4-Way Reconciliation Worksheet [optional template]

Chart of Accounts [optional template]

FCCM Calculator [optional template]

Indirect Cost Rate (ICR) Schedule [optional template]

Labor Distribution Report [optional template]

Profit & Loss Statement [optional template]

Timesheet [optional template]

Trial Balance Sheet​ [optional template]



Billing Rate | Application
For resources and guidance on application to estimations and reimbursement requirements, see the Cost and Compensation accordion on our Consultant Forms & Resources page.
Billing Rate | Contact Us
ODOT Procurement Office (OPO) Billing Rate Oversight assists with coordination and maintenance of consultant billing rates and is available as a resource at ODOTBillingRateUpdates@odot.oregon.gov.  

ODOT's External Audit Services is another resource, specializing in accounting and auditing. You can reach them at ODOTExternalAudit@odot.oregon.gov or at their website.