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.
1900 Kanawha Boulevard East
Building 5, Room 925
Charleston, West Virginia 25305
View these external resources for more information about auditing and transportation issues.
Internal Audit Reports