Professional Services Agreement - American Structurepoint, Inc. - Safe Routes to School near LaSalle and Marquette

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INDIANA DEPARTMENT OF TRANSPORTATION WO North Serials Avenue Room N749 Indianapolis, Indiana 46204 May 22, 2018 Scott S. Scoville, CFO American Structurepoint, Inc. 7260 Shadeland Station Indianapolis, IN 46256 Dear Mr. Scoville: Eric Holcomb, Governor Jos McGuinness, Commissioner We have performed a cognizant review of the examination, and supporting workpapers, of the Indirect Cost Rate of American Structurepoint, Inc, as presented in the Statement of Direct Labor, Fringe Benefits, and General Overhead for the year ended December 31, 2017 in accordance with our role as Cognizant Agency as defined in 23 U.S.C. 112(b)(2)(c) and 23 CFR 172.3 and 172.7. The audit was performed by the independent CPA firm Somerset CPAs, The CPA represented that the audit was conducted in accordance with the Government Auditing Standards, as promulgated by the Comptroller General of the United States of America, and the audit was designed to determine that the indirect cost rate was established in accordance with Cost Principles contained in the Federal Acquisition Regulation, 48 CFR Part 31. Our cognizant review was performed in accordance with the AASHTO Review Program for CPA Audits of Consulting Engineers' Indirect Cost Rates. In connection with our cognizant review, nothing came to our attention that caused us to believe that the examination, supporting workpapers for the Indirect Cost Rate, and the related Accountant Report we reviewed, did not conform in all material respects to the aforementioned regulations and auditing standards. Accordingly, we recommend acceptance of the following rate(s); Corporate: 175.35% Facilities Capital Cost of Money (FCCM); 0.34% Yours truly, David E Brewer Manager of External Audit www.in.gov/dot/ JAL An Equal Opportunity Employer Indiana AsW.thu