Auditing

The mission of the Division is to promote transparency, integrity, accountability, and process improvement within the various functions of the West Virginia Department of Transportation (WVDOT). 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 Section

The External Section provides a limited level of assurance that the WVDOH complies with State and Federal regulations for items including, but not 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 Section

The Procedures Compliance Evaluation Section provides management with the level of compliance for maintenance organizations regarding WVDOT and WVDOH policies and procedures. This includes the WV State Code, the WV Code of State Rules, and any applicable federal regulations. 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
• Compliance with internal controls, applicable laws, and regulations

Internal Section

The 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. The Internal Section has unrestricted access to all activities undertaken in the organization to review, appraise, and report on items including, but not 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 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 dotauditoverheads@wv.gov.

• Please email the External Overhead section if you have not previously submitted an overhead for guidance on what is required at dotauditoverheads@wv.gov.
• If you are a CPA firm engaged to perform a consultant Overhead audit, please email the External Audit Overhead section at dotauditoverheads@wv.gov to obtain guidance on differences between a financial audit and this compliance audit.

External Resources

View these external resources for more information about auditing and transportation issues:

• Federal Acquisition Regulations
• Travel Limitations - Mileage
• Travel Limitations - Meals and Lodging
• Government Auditing Standards (The Yellow Book)
• AASHTO Audit Guide(fee required)

Downloadable Audit-Related Documents

• AASHTO Internal Control Questionnaire (formerly Cost Accounting Information Statement): Word Document | PDF Document
• Consultant Overhead Certification (PDF)

Contact Information

Leadership Directory

• Division Director: Dawna Skaggs, CPA

  Email: dawna.a.skaggs@wv.gov | Phone: (304) 414-6499 | Work Cell: (681) 341-7288

• Division Office Manager: AJ Zabel

  Email: albert.j.zabel@wv.gov | Phone: (304) 414-6676

• Internal Section Division Manager: Janet Gunther, CPA, CGFM

  Email: janet.m.gunther@wv.gov | Phone: (304) 414-6686

• Procedures Compliance Evaluation Section Division Manager: Judy Ney, MBA, CGFM

  Email: judy.g.ney@wv.gov | Phone: (304) 352-0545

• Assistant Director: Doug Wilson

  Email: douglas.r.wilson@wv.gov | Phone: (304) 414-6681

• External Section Division Manager - Acting: Patricia Griffith

  Email: tricia.f.griffith@wv.gov | Phone: (304) 799-6433