AASHTO UAAG-1, Uniform Audit and Accounting Guide for Audits of Transportation Consultants' Indirect Cost Rates, provides a common framework for the audits that state transportation agencies commission on consultant overhead rates. The guide sets out the accounting principles to be applied, the treatment of indirect cost pools and allowable versus unallowable items, the evidence auditors should obtain, and the reporting format for the resulting rate. It is used by state audit staff, consultants and the CPA firms engaged to perform these audits, so that rates are determined on a consistent basis nationwide.