INDEX
AASHTO Uniform Audit & Accounting Guide (2012 Edition) INDEX-2
DCAAContractAuditManual(CAM),2,33,47,
54,55,56,57,58,59,60,85,93,94,95,96,
97,100,A‐2,A‐4,A‐20,D‐3
DCAAP7641.90,9,48,51,98
deferredcompensation,53,56,64,65,111,
A‐8,A‐28
detectionrisk,88,
89
directcosts,6,7,8,14,15,20,26,27,30,35,
36,37,46,48,70,83,86,88,90,100,101,
102,112,A‐8,A‐12,A‐13,A‐14,A‐19,A‐20,
A‐22,A‐27,A‐28,B‐4,B‐12,B‐20,E
‐2
directlabor,2,3,6,7,9,11,12,24,25,27,29,
30,32,33,34,35,36,38,39,40,46,48,50,
61,62,63,70,72,87,88,98,99,106,109,
111,112,127,A‐2,A‐10,A‐12,A‐21,B‐2,
B‐10,B‐11
DirectLaborandFringeBenefits,usedas
allocationbase,24,27
directlaborhours,9,29,34,50,63,72,B‐10
directselling,47,80,A‐10,A‐27
directlyassociatedcosts,6,9,13,26,69,71,
74,82
documentationrequirements,78,117
EmployeeRetirement
IncomeSecurityAct
(ERISA),64
EmployeeStockOwnershipPlan(ESOP),65,66,
77,111,A‐8
EmployeeStockOwnershipTrust(ESOT),65,
66,111
entertainment,3,47,69,73,74,80,100,110,
A‐19,A‐20,B‐14
equipment,32,39,72,102,112
ERISAExcessPlans,67
Estimating
andProposalSystems,87
FederalAcquisitionRegulation(FAR),2,19,23,
55,89,101,106,108,109,114,121,127,
A‐2,C‐1,D‐3,E‐2
FederalTravelRegulation(FTR),2,14,17,74,
81,100,120,A‐19,D‐3
fieldofficedirectlabor,38,39
fieldoffice
indirectcosts,38,39
fieldofficelaborrate,39
financialaudits,2,20,21,90,105,108,109,
113
financialstatements,4,7,11,14,15,16,21,
61,73,88,94,102,111,126,A‐3,A‐6,A‐15,
A‐27,B‐2,B‐4,B‐5,E‐
2,E‐3
finesandpenalties,74
fleetorcompanyvehicles,internally‐allocated
costs,30,32,71,84,100,112,A‐14,B‐12
Form10‐K,89
forwardpricingrates,20,96
fringebenefits,2,3,7,24,25,27,29,31,37,
39,61,62,64,70,106,109,
112,124,127,
A‐2,A‐14,A‐16,A‐21,B‐2,B‐4
functionalcostcenters,31
fundingrequirements,pensionplans,65
GAAP(GenerallyAcceptedAccounting
Principles),2,4,21,23,24,26,27,61,87,
102,106,A‐2,E‐2
GAGAS(GenerallyAcceptedGovernment
AuditingStandards),
2,7,15,16,17,20,21,
85,90,95,97,105,108,113,115,117,118,
120,122,125,A‐2,A‐3,A‐4,A‐5,A‐6,A‐7,
A‐9,A‐10,A‐12,A‐13,A‐14,A‐15,A‐16,A‐
21,A‐23,A
‐24,A‐26,A‐27,D‐4
GAGASengagementtypes,21
GAGAS,ReportingStandardsforFinancial
AuditsorAttestationEngagements,105
generalandadministrative(G&A),3,7,26,27,
29,30,31,39,40,46,109,A‐14,A‐21
giftstoemployees,73,74,84,100,A‐20
gifts
tothepublic,74
goldenhandcuffs,67
goldenparachutes,67
Goodwill,82,83,84
grossrevenue,B‐4
helpwanted,47,70
idlefacilitiesandidlecapacity,46,75,100,
A‐20
indirectcostrates,2,11,13,14,19,20,31,89,
112,114,116,117,118,119,120,121,
122,
123,125,126,127,A‐2,A‐3,A‐14,B‐7,B‐8
indirectcostratesforcostsincurred,
engagementsrelatedto,19
indirectcosts,2,3,7,11,13,14,20,26,27,29,
30,31,35,37,38,39,45,46,48,75,81,83,
99,
100,102,111,124,A‐14,A‐16,A‐18,
A‐20,A‐28,B‐4,B‐7
InformationandCommunication,87
InformationSystemsandNetworks
Corporation,56,58
inherentrisk,88
insurancedeductibles,76
interestcosts,6,69,77,94,111,B‐17
internalcontrolquestionnaire(ICQ),88,89,94,
115,116,117,121,B‐2
internalcontrols,2,7,14,15,16,49,52,85,
89,94,98,106,108,121,A‐2,A‐7,A‐22,
A‐28
internaldirectexpenses,29
internallaborcosts,32,35
IRSForm941,35,A‐15