The 2021 National Compensation Matrix (NCM) is now available on the AASHTO Audit Subcommittee website.
As a reminder, you can find the link on the Resources page of aeclarity.com. The 2021 NCM is for use in evaluating the reasonableness of A/E firm executive compensation earned in 2020.
The 2021 NCM reflects an escalation of 3% from the 2020 NCM data. It also reflects an update based on recent DCAA guidance on the application of the Bipartisan Budget Act (BBA) limit on total compensation, which results in an upper limit of $555k being applied to 2020 compensation. The NCM instructions, also available on the AASHTO website, were updated to reflect that change as well.
Please contact us if you have any questions about application of the NCM or any related issues.