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Attachment A- FY15 NAI OH Audit Report <br />North American Infrastructure <br />A 1111Smem. Emit nf,hicDlis Engineering Group Inc. <br />Notes to Statements of Fringe Benefit Expense <br />and General & Administrative Expense <br />for the Fiscal Ymtr Ended October 2. 2015 <br />16. Related Party Transactions <br />No aclius[menls or diSCIOSUres are required per FAR -31.205-26(e) or FAR 31.205-36(h)(3). <br />17. Direct Cost accounts include the Fallowing bat lure not limited to: <br />Travel. Subsistence. and Relocation <br />S ubconlr pacts/Consultan is <br />Contract Specific Training and Employee Development <br />Temporary and Other purchased Labor/Sci- ices <br />Contract Specific Safety Supplies and Equipment rental/leases <br />Contract Labor <br />Field Cori sumable/ExpendahIe Supplies/Office Supplies <br />Other Equipnteril/Supplies <br />�'elephune/Fat/C'omnutuiea[ions <br />Freight and Poslage <br />Oulside/Specially Reproduction Costs <br />Specialty Taxes <br />1llc Cnmpany's internal controls include the segregation of duties between accounts payable job Functions. <br />performance ol'a prey-nudit on certain accounts/expenditure types. accounts payable coding U•nining and <br />control of general and ndministrative costs through n rhuorolls budgeting process to avoid the inclusion of <br />direct costs in the indirect cost pool. <br />11. Revision of the FAR Compensation Cost Principle <br />The Indirect Cost Rates presented on file Sialemenl of General &- Administralive Expense apply only to <br />contracts awarded on or afier .lune 24. 201.4. <br />L)rective on .lune 2.1, 2014, the FAR compensalion cost principle (FAR a 1.205-fi(p)) was revised to reduce <br />the compensation ceiling to $487.000. The Indirect Cost hates presented below reflect tire higher <br />compensation allowability ceiling ol'S952K, and they include 11-inae bench[ costs. Further. the Indirect Cost <br />Rates shown below apply oltly to costs incurred and contracts awarded oil or before June 23, 2014. Contract <br />modifications, amendmems. tush orders and,or deliver%, orders awarded after .lune,+. 2014 related to <br />contracts awarded ort ar belbre June 23. 2014 are also subject to the rates shown below. <br />At-Dflice 10-1.06"0 <br />Al -Site 32,67% <br />1+1. 11»Itagerncnt's Evaluation ofSlnbsequent Events <br />Management has considered and evllluated sienilicant subsequenl events through March 15. 2016. and Iltere <br />were: no Si-L-11Mcaltt suhscquent events Ihat %VOIL]d have a material elTect on the F1' 2015 indirect rates or- that <br />require disclosure in the notes. <br />THIS DOCUMENT CONTAINS CONFIDENTIAL AND PROPRIETARY INFORMATION THAT HAS COMMERCIAL ANDIOR FINANCIAL VALUE, <br />SUCH INFORMATION HAS NOT BEEN PUBLICLY DISCLOSED AND IS EXEMPT FROM DISCLOSURE UNDER THE FREEDOM OF <br />INFORMATION ACT AND ALL OTHER SIMILAR LEGISLATION. JACOBS ENGINEERING GROUP INC. REQUESTS WRITTCN NOTICE BEFORE <br />ANY PUBLIC DISCLOSURE 15 MADE. <br />10 <br />'12 of 15 <br />