An Annual Audit Plan is prepared by the director and approved by the audit committee. The audit committee is comprised of management members designated by the Secretary of Transportation. The functions of this Division include, but are not limited to:
Performs independent analyses, reviews, and evaluations of activities and procedures relating to highway construction projects and maintenance organizations. This includesobjectively reviewing records, inspecting physical features of highway projects, maintenance operations, and support facilities to determine if the entity is:
- Economically and efficiently acquiring, protecting, and using its resources.
- Determining the causes of inefficiencies and uneconomical practices.
- Evaluating compliance with Division of Highways' Administrative Operating Procedures, regulations, and laws
- Conduct audits and reviews of division and district operations to provide the commissioner with independent objective appraisals concerning the programs and functions for which he is responsible, and by making constructive contributions to improving the Division of Highways' activities and programs by focusing attention on conditions in need of correction or improvement and by recommending changes or other actions.
- Performs audits on project proposed costs and final project-related costs incurred by railroads, utilities, consultants, universities, nonprofit organizations, and others as requested.
- Perform reviews of engineering consultant overheads, prepared by the consultants and those audited by consultant selected CPA firms.
Consultant Overhead Submittals
Please submit Consultant Overhead information, including Company Balance Sheet, CPA Audit Report, Overhead Calculation, AASHTO Internal Control Questionnaire, andConsultant Overhead Certification to firstname.lastname@example.org
Please email the External Audit Overhead section if you have not previously submitted an overhead for guidance on what is required at email@example.com
If you are a CPA firm engaged to perform a consultant Overhead audit, please email the External Audit Overhead section at firstname.lastname@example.org
to obtain guidance on differences between a financial audit and this compliance audit.
1900 Kanawha Boulevard East
Building 5, Room 940
Charleston, West Virginia 25305
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