Transportation
Auditing
An Annual Audit Plan is
prepared by the director and approved by the audit committee. The
audit committee is comprised of management members so designated by
the Secretary of Transportation. The functions of this Division
include, but are not limited to:
(a) Third party contract audits on project-related costs incurred by
railroads, utilities, consultants, government instrumentalities,
universities, nonprofit organizations, construction contractors
where the terms of a proposal or contract necessitates an audit;
(b) Making independent analyses, reviews and evaluations of existing
activities and procedures relating to highway construction projects
and maintenance organizations. This function shall include
objectively reviewing records, inspecting physical features of
highway projects, maintenance operations and inspecting auxiliary
support facilities to determine if the entity is:
(1) acquiring, protecting
and using its resources economically and efficiently
(2) the causes of
inefficiencies and uneconomical practices
(3) whether the entity
has complied with Division of Highways' Administrative Operating
Procedures, regulations and laws
In addition to these
functions, the Division of Highways shall perform investigations as
assigned by the commissioner or his duly assigned representatives.
(c) Conduct internal audits and reviews of division and district
operations for the purpose of providing the commissioner with
independent objective appraisals concerning the programs and
functions for which he is responsible, to make constructive
contributions to the improvements of 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.
Internal/External Audit Supervisor
Sallie Barnett, CPA
Email: sallie.l.barnett@wv.gov
Procedures Compliance Supervisor
Clarence Hughart
Email: clarence.l.hughart@wv.gov
Acting Audit Manager
Bob Schoen, CPA
Email: bob.j.schoen@wv.gov
Transportation Audit Director
Randy Wade
Email: randy.j.wade@wv.gov
Phone: (304)-558-3101
Fax: (304)-558-3144
1900 Kanawha Boulevard East
Building 5, Room 948
Charleston, West Virginia 25305
View these external resources for more
information about auditing and transportation issues.
•
Federal
Acquisition Regulations
•
Federal
CONUS (Lodging) Rates
•
State
Employee Travel Regulations
•
U.S.
Government Auditing Standards
•
Transportation
Equity Act for the 21st Century - Tea 21
Download
these Audit-Related Documents
•
WVDOT
Consultant Overhead Audit Guide
•
WVDOT
Cost Accounting Information Statement
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