Main entrance of the United States Department of Transportation building, showing the curved awning with the department’s name and glass doors below, set against a tall office building facade.
Tony Machi, CPA, MBA, Stambaugh Ness, Government Contracting, GovCon
Kelli Mayer, CPA

Executive Compensation and the National Compensation Matrix

$25.00

Executive compensation is one of the most contested areas in AE overhead audits conducted by state DOTs, and the AASHTO National Compensation Matrix (NCM) is increasingly central to how auditors evaluate and cap what firms can recover.

This session examines the FAR 31.205-6 framework for executive compensation allowability, incorporating AASHTO guidance alongside the practical application of the NCM: how DOTs use it to establish reasonableness benchmarks and what AE firms must do to comply with the requirements.

Designed for AE principals, CFOs, and financial managers working in the DOT contracting space.

Learning Objectives

  • Identify the FAR 31.205-6 criteria governing executive compensation allowability, including the reasonableness standard, BBA cap applicability, and total compensation components auditors evaluate in a FAR overhead audit.
  • Explain how auditors apply the AASHTO National Compensation Matrix to benchmark and limit executive compensation recovery, including the NCM’s methodology, data sources, and the distinctions between NCM application and an independent reasonableness analysis.
  • Calculate the compensation limits produced by the NCM for executive positions, including identification of the unallowable amounts and proper exclusion from the overhead rate.
SKU: PRGM26-DOT-05 Category: Tag:

Description

CPE: 1 NASBA Credit

Prerequisites: None
Advanced Prep: None
Credit Type: Accounting (Governmental)
Program Level: Basic
Delivery Method: Group Internet-Based
Stambaugh Ness CPE Policy

Stambaugh Ness is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

For more information regarding refund, concerns, and program cancellation policies, please contact [email protected].

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