Transportation Auditing DivisionThe mission of the Division is to promote transparency, integrity, accountability, and process improvement within the various functions of the West Virginia Department of Transportation. An annual engagement plan is prepared by the management team and then submitted to the audit committee for approval. The audit committee members are designated by the Secretary of Transportation.
The Division performs independent reviews in accordance with the attestation standards as promulgated in the Government Auditing Standards (Yellow Book) within three distinct sections.
EXTERNAL SECTIONThe External Section provides a limited level of assurance that the WVDOH (West Virginia Department of Highways) complies with State and Federal regulations for the following but limited to:
- Consultant overhead
- Consultant proposal costs
- Consultant final project costs
- Utility relocation project costs
- Railroad costs for crossing and signal installation and upgrades
- Research and Enhancement grants
PROCEDURES COMPLIANCE EVALUATION SECTIONThe Procedures Compliance Evaluation Section provides to management the level of compliance for maintenance organizations with the WVDOT and WVDOH policies and procedures, including but not limited to the WV State Code, the WV Code of State Rules and any federal regulations that are applicable.
The following is a basic list of maintenance organization items reviewed:
- Effectiveness and efficiency of operations;
- Reliability of labor, materials and equipment reporting;
- Purchase card accountability and management approval;
- Irregularities that would indicate a possibility of fraud or control weaknesses;
- Resolution of prior findings and minor deficiencies;
- Condition of facilities and safeguarding of assets; and
- Compliance with internal controls, applicable laws, and regulations.
INTERNAL SECTIONThe Internal Section provides the level of compliance for any department, division or organization within the WVDOT from specific requests received by executive management including the audit committee. Therefore, the Internal Section has unrestricted access to all activities undertaken in the organization, to review, appraise and report on the following but limited to:
- The adequacy and effectiveness of the systems of financial, operational and management control and their operation in practice in relation to the business risks to be addressed. The level of compliance with both internal and external policies and regulations.
- The safeguarding of the assets and interests from waste, extravagance, inefficient administration, poor value for money, fraud or other causes.
- The suitability, accuracy, reliability and integrity of financial and other management information and the means used to identify, measure, classify and report such information.
- The integrity of processes and systems, including those under development, to ensure that controls offer adequate protection against error, fraud, and loss of all kinds; and that the process aligns with the organization’s strategic goals.
Consultant Overhead Submittals Please submit Consultant Overhead information, including Company Balance Sheet, CPA Audit Report, Overhead Calculation, AASHTO Internal Control Questionnaire, and Consultant Overhead Certification to firstname.lastname@example.org.
Please email the External 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.
Contact Information1900 Kanawha Boulevard East
Building 5, Room 820
Charleston, West Virginia 25305
Phone: (304) 414-6676
Janet Gunther, CPA
Internal Section Assistant Director
Phone: (304) 414-6686
Procedures Compliance Evaluation Section Assistant DirectorJudy Ney, MBA, CGFM
Phone: (304) 352-0545
External Section Assistant Director
Phone: (304) 414-6681
Division Office Manager
Phone: (304) 414-6676
Dawna Skaggs, CPA
Work Cell: (681)341-7288
View these external resources for more information about auditing and transportation issues.
Download these Audit-Related Documents