Transportation Auditing Division
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. 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.
Operational Sections
| Section | Scope and Focus |
|---|---|
| External Section | Ensures WVDOH compliance with State and Federal regulations regarding third-party costs, including consultant overhead, utility relocations, railroad upgrades, and research grants. |
| Procedures Compliance Evaluation | Evaluates maintenance organizations for compliance with WVDOT/WVDOH policies, WV State Code, and federal regulations. Focuses on operational efficiency, labor/material reporting, and fraud prevention. |
| Internal Section | Provides oversight for any department within the WVDOT. Reviews financial and management controls, safeguards assets against waste or fraud, and ensures systems align with 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.
Leadership and Contact Directory
| Role | Name | Contact Information |
|---|---|---|
| Division Director | Dawna Skaggs, CPA | dawna.a.skaggs@wv.gov | (304) 414-6499 |
| Internal Section Asst. Director | Janet Gunther, CPA, CGFM | janet.m.gunther@wv.gov | (304) 414-6686 |
| Procedures Compliance Asst. Director | Judy Ney, MBA, CGFM | judy.g.ney@wv.gov | (304) 352-0545 |
| External Section Asst. Director | Doug Wilson | douglas.r.wilson@wv.gov | (304) 414-6681 |
| Division Office Manager | AJ Zabel | albert.j.zabel@wv.gov | (304) 414-6676 |
Office Location: 1900 Kanawha Boulevard East, Building 5, Room 317, Charleston, WV 25305
Resources and Downloads
Audit-Related Documents
- AASHTO Internal Control Questionnaire (PDF)
- AASHTO Internal Control Questionnaire (Word)
- Consultant Overhead Certification (PDF)
