INTERNAL/EXTERNAL AUDIT SUBCOMMITTEE Annual Meeting
August 10–13, 2014
Hosted by All photographs of Savannah have been printed with permission from the Savannah Area Chamber of Commerce Table of Contents
Welcome Message ...... 4
Agenda ...... 5-6
Daily Menu ...... 7
Hotel Map ...... 8
Glimpses of Savannah ...... 9
AASHTO Internal/External Audit Subcommittee Officers ...... 10
AASHTO Internal/External Subcommittee State Members ...... 11
Presenters ...... 12-17
Conference Attendees by Organization ...... 18-19
Georgia Factoids ...... 20
Sponsors ...... 21-24
Notes ...... 25-26
3 Welcome Message from Georgia Department of Transporta on
Dear AASHTO Members and Guests,
On behalf of the 4,000 employees of Georgia DOT, I am delighted to welcome you to the 2014 AASHTO Annual Audit Conference at the Hya Regency Hotel in Savannah, Georgia. We are proud to be part of AASHTO’s celebra on of 100 years of suppor ng the transporta on industry and professionals. One of the tremendous benefi ts of par cipa ng in AASHTO Annual Conferences is the opportunity for transporta on professionals to connect and collaborate with peers from other geographic areas. Over the next three days, speakers will cover topics of tremendous signifi cance and importance to the transporta on industry. While in Savannah, I hope that you will take full advantage of this opportunity to interact with the speakers and your peers.
Georgia DOT’s Offi ce of Audits has arranged an excellent program that I am sure you will enjoy. In addi on to the excellent presenta ons, they have arranged a Savannah Riverboat Dinner Cruise as part of our closing ac vi es as well as the Savannah Tour and Parasailing for those of you who arrived early. I want to extend my thanks to the volunteers who have worked hard to make this a special event. Their eff orts are deeply appreciated by me and the Georgia DOT family. I would also like to extend a very special thanks to the Honorable Mayor Edna Jackson for welcoming us to Savannah, and to our sponsors for their generous support of the conference.
Of course, the best part of the AASHTO Annual Conference is renewing friendships and mee ng new colleagues. If you need anything while at the conference, just look for one of the Georgia DOT Audit team members, and they will be glad to assist you. Whether this is your fi rst Annual Audit Conference or your 40th, my hope is that you will leave Savannah energized with new possibili es, a greater apprecia on of AASHTO, a larger network of professional resources and even new friends. Have a relaxing and refreshing me while you experience Georgia’s version of southern hospitality. Thank you so much for joining us here in Savannah, and I hope you enjoy your stay.
Sincerely,
Keith Golden, P.E. Commissioner Agenda Sunday, August 10 7:00 a.m. Breakfast 8:00 a.m. – 4:30 p.m. Excursions (Savannah Tours and Parasailing) 12:00 p.m. – 6:00 p.m. Conference Registra on 7:00 p.m. – 10:00 pm Welcome Recep on – Hya Regency Savannah
Monday, August 11 6:00 a.m. – 8:00 a.m. Breakfast Buff et - Harborside Center 7:00 a.m. – 8:00 a.m. Conference Registra on 8:00 a.m. – 9:00 a.m. Opening Session – Regency Ballrooms A, B, and C Keith Golden, P.E., Commissioner, GDOT Honorable Edna B. Jackson, Mayor, Savannah, GA Joshua Nix, CPA, Administrator, GDOT Offi ce of Audits 9:00 a.m. – 10:00 a.m. Georgia FY 2013 Investment Report: Transporta on, the DRIVING Force behind a Strong Economy Todd Long, P.E., Deputy Commissioner, GDOT 10:00 a.m. – 10:15 a.m. Break 10:15 a.m. – 11:00 a.m. Northwest Corridor Project: Design Build and Procurement Darryl D. VanMeter, P. E., State Innova ve Delivery Engineer, GDOT 11:00 a.m. – 12:00 p.m. Audited Overhead Rates – The Good, The Bad and The Ugly Monica H. Miles, CPA, M. H. Miles Company, CPA, PC 12:00 p.m. – 1:00 p.m. Lunch – Harborside Center 1:00 p.m. – 1:45 p.m. Federal Highway Administra on Updates Elissa Konove, Chief Financial Offi cer, Federal Highway Administra on 1:45 p.m. – 2:45 p.m. Performing Eff ec ve Contract Closeout Procedures Victor W. Vaccaro, Jr., CPA – Dannible & McKee, LLP 2:45 p.m. – 3:15 p.m. Break (birthday cake to celebrate AASHTO’s 100 Years) 3:15 p.m. – 4:15 p.m. Risk Assessment, Audit Processes and Sample Sizes T. Wayne Owens, CPA – T. Wayne Owens & Associates, PC 4:15 p.m. Adjournment/Break 4:30 p.m. – 5:30 p.m. ACEC/AASHTO Liaison Mee ng
Tuesday, August 12 6:00 a.m. – 8:00 a.m. Breakfast Buff et - Harborside Center 7:00 a.m. – 8:00 a.m. Conference Registra on 8:00 a.m. – 9:00 a.m. Striving for Consistency in the CEI Industry Todd Jones, Todd Jones Consul ng, LLC 8:00 a.m. – 9:00 a.m. Federal Highway Administra on Breakout Session Regency Ballrooms D & E 9:00 a.m. – 10:00 a.m. The Green Book: Standards for Internal Control in the Federal Government Chris e Pugne , CPA, U. S. Government Accountability Offi ce (GAO) 10:00 a.m. – 10:15 a.m. Break 10:15 a.m. – 11:15 a.m. FTA Program and Oversight Updates Bruce Robinson, Deputy Associate Administrator, Offi ce of Program Management, Federal Transit Administra on
5 Agenda
Tuesday, August 12 11:15 a.m. – 12:00 p.m. AASHTO UPDATES: Federal Transporta on Funding and Innova ve Financing Jim Tymon, Director, Management and Program Finance - AASHTO 12:00 p.m. – 1:00 p.m. Lunch - Harborside Center AASHTO Planning Mee ng - Georgia, Oregon, Washington, D.C. - Regency Ballroom D Peer Review Commi ee Mee ng - Regency Ballroom E 1:00 p.m. – 2:00 p.m. Iden fying Risky A/E Firms Using Ra os and Other Financial Analysis Tools Kenneth C. Gardiner, CPA - Dannible & McKee, LLP 2:00 p.m. – 3:00 p.m. Sub-Recipient Monitoring–Idaho Department of Transporta on Mary Quarles, CPA, Principal Auditor, Idaho Department of Transporta on 3:00 p.m. – 3:15 p.m. Break 3:15 p.m. – 4:15 p.m. Recent Grant Management Issues and Future Iden fi ed Challenges Joseph W. Comè, Assistant Inspector General for Highway and Transit Audits, U.S. DOT Offi ce of Inspector General 4:15 p.m. – 4:30 p.m. Oregon Presenta on–2015 AASHTO Audit Mee ng 4:30 p.m. Adjournment/Break 4:35 p.m. - 5:35 p.m. A/E Safe Harbor Indirect Cost Pilot Program Mee ng 6:30 p.m. – 9:30 p.m. Savannah River Boat Dinner Cruise & Awards Presenta on Savannah River Queen–River Street (behind Hya Regency Hotel)
Wednesday, August 13 6:00 a.m. – 8:00 a.m. Breakfast Buff et - Harborside Center 8:00 a.m. – 10:00 a.m. External Audit Guide Update Presenta on (Panel Discussion) Darrin Player, External Audits Manager, South Carolina Dept. of Transporta on Gerry Dobek, Director of External Audits, Connec cut Dept. of Transporta on 8:00 a.m. – 12:00 p.m. Federal Highway Administra on Breakout Session Regency Ballrooms D & E 10:00 a.m. – 10:15 a.m. Break 10:15 a.m. – 12:00 p.m. Internal Audit Guide Update Presenta on (Panel Discussion) Alice Wilson, Execu ve Director of Audits, Kentucky Transporta on Cabinet Stephen Kirk, Chief Internal Auditor, Illinois Department of Transporta on 12:00 p.m. – 1:00 p.m. Lunch 1:00 p.m. – 3:00 p.m. Business Mee ng 3:00 p.m. Conference Adjourns
6 Daily Menu Sunday, August 10, 2014 Tuesday, August 12, 2014 Welcome Recep on Dinner Cruise
Summer Field Green Salad with Strawberries and Candied Aboard the Savannah River Queen at River Street Pecans (Dock is located behind the Hya Regency Savannah) Polly’s Sour Cream Potato Salad Pam’s Creamy Cole Slaw with Grain Mustard Yogurt Dressing Boarding Recep on Tradi onal Low Country Boil with Shrimp, Sausage, Corn and Cheese Assortment–Imported and Domes c Potatoes Fruits Slow Roasted Chicken with Molasses and Whiskey Glaze Crackers Savannah Red Rice Bu ermilk Drop Biscuits and Warm Cornbread Dinner Warm Peach Cobbler Bourbon Peach Pork Loin Teena’s Bourbon Pecan Pie Beef Tri-Tip Wanda’s Key Lime Pie Seafood Au Gra n Seasoned Baked Chicken Breakfast Buff et (Daily) Fresh Catch of the Day Vegetarian Penne Pasta Selec on of Chilled Juices Creamy Macaroni and Cheese Sliced Fresh Seasonal Melon and Fruit Fresh Squash Casserole Assorted Cereals with Dried Fruit and Nuts Collard Greens Cage Free Scrambled Eggs Roasted Potatoes Crisp Bacon Assorted Side Salads Chicken Sausage Garden Salad with Dressing and Toppings Hya Signature Breakfast Potatoes Fresh Cut Fruit Display Selec on of Freshly Made Bakeries Bread Service Sweet Bu er, Jam and Preserves Desserts Iced Tea Monday, August 11, 2014 Coff ee Lemonade Lunch Buff et Bar Service Mixed Greens with Shredded Carrots and Bu ermilk Dressing Cole Slaw Creamy Sour Cream and Dill Potato Salad Wednesday, August 13, 2014 Southern Fried Chicken Plated Lunch Pulled Pork Bbq Baked Beans Field Greens with Shredded Carrots and Roma Tomatoes with Corn on Cob Ranch and Vinaigre e Dressings Macaroni and Cheese Lemon Thyme Chicken Bu ermilk Biscuits Garlic Smashed Potatoes and Vegetable Medley Peach Cobbler Hya Signature Bread Tuesday, August 12, 2014 Caramel Apple Pie Plated Lunch
Caesar Salad Tuscan Breast of Chicken with Wild Mushrooms Rosemary Roasted Potatoes and Primavera Vegetables Hya Signature Breads NY Cheesecake with Fresh Berries and Cream
*- Torrefazione Italian Starbucks Brand Coff ee, House Blend-Regular and Decaff einated Coff ee and Tazo Tea Included with All Meals.
7 Hotel Map
8 Savannah Talmadge Bridge GLIMPSES OF SAVANNAH
Savannah Belle Ferry Savannah Interna onal Trade & Conven on Center Savannah Historic District Trolley
Savannah Square Walking in Savannah Square Haunted Savannah 9 AASHTO Internal/External Audit Subcommi ee Offi cers
Judson Brown has 30 years of experience in state governmental accoun ng, including over 28 years of audi ng experience with the Virginia Department of Transporta on (VDOT). He began his career with VDOT in February 1986 as an external auditor and is currently the assistant director for the Assurance & Compliance Offi ce (ACO). He is responsible for a professional audit staff that performs contract audits of consultant engineering fi rms and highway construc on contractors. Chair Brown has been a member of the American Associa on of State and Highway Transporta on Judson D. Brown, CPA Offi cials (AASHTO) since 1994, and currently serves as chair of the Sub-Commi ee on Internal/ Assistant Director External Audit. He has also been a member of the Richmond Chapter of the Associa on of Assurance & Compliance Offi ce Government Accountants (AGA) since May 1999, and has been a licensed cer fi ed public Virginia Department of Transporta on accountant (CPA) for over 20 years. Brown graduated from Virginia Commonwealth University (VCU) in Richmond, Virginia in 1984 with a bachelor’s degree in accoun ng.
Dan Kahnke has been with the Minnesota Department of Transporta on for 34 years and has worked as both an internal and external auditor. He has been serving as audit director since November 2004. Kahnke also serves on the Supervisory Board of Directors for a local credit union.
Vice Chair Dan Kahnke Audit Director Minnesota Department of Transporta on
Marlene Har nger is the chief audit execu ve for the Oregon Department of Transporta on (ODOT) since 2005. Before joining ODOT in 2001, she began her audi ng career at the Oregon Secretary of State Audits Division. She is a member of the Ins tute of Internal Auditors and is ac ve in the American Associa on of State Highway and Transporta on Offi cials Standing Commi ee on Finance and Administra on Administra ve Subcommi ee on Internal and External Audit. Secretary Marlene Har nger, CPA, CFE Har nger is a past member of the Peer Review Panel and currently serves as secretary of Chief Audit Execu ve the subcommi ee. She is also a member of the Audit Commi ee for the Oregon Department Oregon Department of Transporta on of Human Services and a board member for a local non-profi t. She is a cer fi ed internal auditor (CIA) and a cer fi ed public accountant (CPA). Har nger holds a bachelor’s degree in business administra on from the University of Washington and a master’s degree in business administra on from the Atkinson Graduate School of Management at Willame e University.
Dave Bruce served as a senior fi nancial policy analyst in the Offi ce of Chief Financial Offi cer for 5 years prior to taking on his current role in July 2012. He provided policy development, interpreta on and advisory services to FHWA Headquarters, Resource Center, and Division Offi ces, as well as state DOTs and private sector en es. He joined FHWA in October 1988, serving s nts with division offi ces in six states. Bruce has received several awards including the Administrator’s Superior Achievement FHWA Liaison Award, Secretary’s Partnering for Excellence Award, Secretary’s Excellence in Teamwork Award, David Bruce AASHTO Cer fi cate of Apprecia on, and has twice been the recipient of AASHTO’s David G. FHWA Na onal Review Team Leader Program Management Improvement Campbell Quality Award. Bruce serves as the FHWA liaison to the AASHTO Subcommi ee on Team Internal & External Audit. Federal Highway Administra on
Jenet Adem is the director of fi nance and administra on at the American Associa on of State Highway and Transporta on Offi cials (AASHTO). She manages the fi nance, administra ve sup- port and informa on technology of AASHTO. As director of fi nance she is responsible for prepar- ing and monitoring a $75+ million budget. Adem joined AASHTO in November 2005, prior to which she was director of fi nance and AASHTO Liaison and Web Content Contact Jenet Adem opera ons for the non-profi t organiza on AIDS, Alliance for Children and Families. There, she Director of Finance & Administra on oversaw organiza onal fi nance, coopera ve agreements and grants. She currently serves as AASHTO the AASHTO liaison to the AASHTO Subcommi ee on Internal & External Audit. Adem earned a master’s degree in business administra on and fi nance from Strayer University and a bachelor of law (LLB) from Addis Ababa University.
10 AASHTO Internal/External Audit Subcommi ee State Members
Alabama Kansas North Carolina West Virginia Bill Flowers Kent Olson Mary Morton Randy Wade Jeff Hornsby Rhonda Seitz Wayne Rogers Wisconsin Alaska Kentucky North Dakota Randy Knoche Robert W. Janes Alice S. Wilson Daryl Splichal Wyoming Arizona Louisiana Ohio Kris n Burkart Eric Wetstein Mark St. Cyr Scot Gormley FHWA Arkansas Maine Oklahoma David Bruce Judy Robertson Helen Eagen John K. Parker Alan Pinkerton Maryland Oregon California Brenda Cachuela Marlene V. Har nger William Lewis Josh Pasch Pennsylvania Colorado Massachuse s Jenny L. Righter Barb Gold Richard Liberatore Naomi Smith Puerto Rico Michigan Mark Carmona Connec cut John T. Co er Francisco J. Malave Gerald Dobek Rodriguez Bob Eissler Minnesota Greg Hlivka Rhode Island Delaware Daniel E. Kahnke Andrea Butola Phillip Henry Mississippi South Carolina District of Columbia P. Diane Gavin Darrin Player Kathryn Valen ne Susan Stone Missouri Florida Bill Rogers South Dakota Kristofer Sullivan Brian Moore Montana Georgia Victoria Murphy Tennessee William Jones, Jr. Richard Emerson Nebraska Hawaii James A. Dietsch Texas Gerald Dang Benito Ybarra Nevada Idaho Sandeep Garg Utah Carolyn A. Ros Jimmy Holfeltz New Hampshire Illinois Carol Macuch Vermont Stephen D. Kirk Terry Call New Jersey Indiana Chris an Breza Virginia David Brewer Alemnesh Tessema Bradley Gales Ed S. King Judson Brown Mark A. Ratliff New Mexico Jeff Canney Washington Iowa Steven P. McKerney Thomas M. Devine New York Jeri A. Sivertson John S. Samaniuk
11 Presenters - Monday
Keith Golden was appointed commissioner of the Georgia Department of Transporta on by the State Transporta on Board on March 1, 2012. He had served as interim commissioner since September 2011. He is a 27-year, Georgia DOT veteran and a licensed professional engineer in Georgia. He began his career with the Department in the Planning Division and has held numerous posi ons in the Department overseeing planning, design and program delivery. Prior to his appointment Keith Golden, P.E. as interim commissioner, he was the director of the Permits and Opera ons Division, with Commissioner responsibili es for statewide maintenance, traffi c opera ons, u li es and transporta on data. Georgia Department of Transporta on He holds both bachelor’s (1986) and master’s (1989) degrees in civil engineering from the Georgia Ins tute of Technology.
Mayor Edna Branch Jackson is the 65th Mayor of Savannah, and the fi rst African-American woman to hold this posi on. Prior to her elec on in 2011, she served three terms as alderwoman at-large on the Savannah City Council, including two terms as mayor pro tem. Mayor Jackson serves on the board of directors of both the Na onal League of Ci es and the Georgia Municipal Associa on, and is former president of the Na onal League of Ci es Women in Municipal Government. The Hon. Edna B. Jackson Mayor Jackson was fully engaged in the civil rights movement, fi rst joining the NAACP Youth Mayor, City of Savannah Council in Savannah at age nine. A protege of the late W. W. Law and Eugene Gadsen, she par cipated in sit-ins at downtown Savannah businesses, wade-ins at Tybee Beach, and kneel- ins at various local churches. She helped conduct voter registra on drives and par cipated in demonstra ons throughout the South, including the 1963 March on Washington and the 1965 March from Selma to Montgomery. Mayor Jackson earned her bachelor’s and master’s degrees from Savannah State University, where she later worked as an administrator for 30 years.
Josh Nix leads the Offi ce of Audits for the Georgia Department of Transporta on. Prior to joining Georgia DOT in April, Josh worked for the State Government Division at the Georgia Department of Audits and Accounts. Josh has over 11 years of audit experience in the government and banking sectors and is a licensed cer fi ed public accountant (CPA) in Georgia. He also holds the cer fi ed fraud examiner (CFE) designa on. He holds a bachelor’s degree in business administra on from the University of North Georgia. He is a member of the American Ins tute of Cer fi ed Public Josh Nix, CPA, CFE Accountants (AICPA), the Ins tute of Internal Auditors (IIA), the Associa on of Cer fi ed Fraud Administrator, Offi ce of Audits Examiners (ACFE), the Associa on of Government Accountants (AGA), and the Georgia Fiscal Georgia Department of Transporta on Management Council.
Todd Long began his career with the Georgia Department of Transporta on in 1990, and in April 2012 he was selected to serve as the deputy commissioner. He previously worked as the director of administra on, director of preconstruc on, and as district engineer in the Gainesville district offi ce. Long also spent a year (2008-2009) at the State Regional Transporta on Authority (SRTA) a er which he was appointed by then-Governor Sonny Perdue to serve as director of planning at the Georgia DOT in 2009. He was reappointed by Governor Nathan Deal in January 2011. He is an ac ve member of the Ins tute of Transporta on Engineers, and served as president of the Todd I. Long, P.E., P.T.O.E. Deputy Commissioner Georgia Sec on in 2004. Long is a registered professional engineer, and a registered professional Georgia Department of Transporta on traffi c opera ons engineer. He earned his bachelor’s and master’s degrees in civil engineering at the Georgia Ins tute of Technology.
Darryl VanMeter leads the Offi ce of Innova ve Program Delivery for the Georgia Department of Transporta on. He has served Georgia DOT for 18 years, having previously worked for the Ohio Department of Transporta on for two years. With extensive experience in highway engineering and project management, VanMeter oversees design-build project delivery, toll projects and other major projects for the Department. Addi onally, his experience includes over 15 years of leading the development of metro Atlanta’s interstate managed lanes system, from retrofi ed Darryl VanMeter, P.E. State Innova ve Delivery Engineer HOV lanes to toll-fi nanced managed lanes. Offi ce of Innova ve Delivery The Offi ce of Innova ve Program Delivery is responsible for implemen ng Georgia DOT’s Georgia Department of Transporta on Managed Lanes System, as well as providing engineering and project management services to the GDOT’s Public Private Partnerships (P3) Division. Currently, this is the primary unit responsible for managing Georgia DOT’s fi rst P3 under contract, the Northwest Corridor Project. VanMeter has a Georgia professional engineering license and is a member of the American Society of Civil Engineers and the Ins tute of Transporta on Engineers. He holds a bachelor’s in civil engineering from the University of Cincinna College of Engineering.
12 Presenters - Monday
Monica Miles has more than 20 years of experience in audi ng, consul ng, and contract/grant compliance. She specializes in transporta on and works on projects with various DOTs including the Georgia Department of Transporta on (GDOT), the Virginia Department of Transporta on (VDOT), the Illinois Department of Transporta on (IDOT), and the District of Columbia Department of Transporta on (DCDOT). Miles’ transporta on-related exper se includes accoun ng system reviews, fi nal cost audits, CPA work paper reviews related to cognizant audits, Monica H. Miles, CPA, CFE and FAR 31 overhead audits. She also assists state DOTs with internal audit engagements, policy President MH Miles Company, CPA, PC and procedure development and implementa on related to compliance with Davis-Bacon and related Acts, FAR 31 cost principles, AASHTO Audit Guide requirements and compliance with 49 CFR 26 and 23 DBE cer fi ca on standards. Miles is a cer fi ed public accountant, cer fi ed fraud examiner and is a member of the Georgia Society of CPAs, the Greater Washington Society of CPAs, and the American Ins tute of CPAs. In addi on, Miles is also a member of Alpha Kappa Alpha Sorority, Inc. and is a board member of the Boys and Girls Club of Greater Washington-Prince George’s County. She received academic degrees from Cornell University and Adelphi University.
Elissa Konove has held the posi on of chief fi nancial offi cer (CFO) at FHWA since November 2008. As the CFO, she is responsible for overseeing agency budget and fi nancial ma ers including annual budget, audit and accoun ng, and grant management ac vi es. From March 2006 to November 2007, Konove served as the budget director in the FHWA Offi ce of the Chief Financial Offi cer where she managed and led a staff in developing, presen ng, and execu ng the $40 billion FHWA annual budget. Elissa K. Konove Chief Financial Offi cer Prior to joining FHWA, Konove served as a transporta on branch program examiner and Federal Highway Administra on budget prepara on specialist at the Offi ce of Management and Budget. She was responsible for coordina ng formula on and execu on of the surface transporta on bill reauthoriza on and appropria on ac vi es, as well as preparing chapters of the President’s budget. Konove currently serves as the FHWA representa ve on the AASHTO Standing Commi ee of Finance and Administra on. She earned a master’s degree in public policy from the University of Southern California and a bachelor’s degree in poli cal science from the University of California, Davis.
Victor Vaccaro is an audit partner with over 20 years of experience providing audi ng, accoun ng and consul ng services. He specializes in working with design fi rms, manufacturers and distributors and other areas of exper se that include business valua ons and forensic accoun ng. In addi on, he focuses on consul ng engagements designed to enhance the profi tability of his clients, including implementa on of performance management techniques, ac vity based cos ng projects, customer profi tability analysis, improved budge ng, and strategic Victor W. Vaccaro, Jr., CPA/ABV, CFF, CDA planning ini a ves. Dannible & McKee, LLP Vaccaro is a cer fi ed public accountant in New York State. He graduated magna cum laude with degrees in accoun ng and fi nance from Clarkson University.
T. Wayne Owens has 35+ years of accoun ng, audi ng and fi nancial management experience, having worked for accoun ng fi rms and served as CFO of an architectural fi rm. He has been an ac ve part of the rewrite of the AASHTO Audit & Accoun ng Guide, both as a resource to American Council of Engineering Consultants (ACEC) and the AASHTO Audit & Accoun ng Guide Task Force, and as a member of the AICPA AASHTO Audit & Accoun ng Guide Task Force. He has wri en numerous ar cles on design fi rm fi nancial management including such topics as the FAR, T. Wayne Owens, CPA project accoun ng and taxa on. He has taught accoun ng at the university level, numerous T. Wayne Owens & Associates, PC con nuing educa on courses for CPAs and presented programs throughout the United States and Canada for ACEC, AASHTO and PSMJ. T. Wayne Owens & Associates, PC is a CPA fi rm that provides a full range of accoun ng and fi nancial management solu ons, including audits, FAR audits and tax services tailored for the design industry. Owens is a cer fi ed public accountant and a member of the American Ins tute of CPAs (AICPA), Georgia Society of CPAs and the South Carolina Associa on of CPAs. He received his bachelor’s degree from Clemson University.
13 Presenters - Tuesday
Todd Jones began his career in 1985 with the North Carolina Department of Transporta on. Having worked as audit manager for the Consultant, Rail, U lity and Turnpike Branch, he has knowledge in a variety of areas, including exper se with private engineering fi rms. Jones has led various task forces and commi ees including heading the Risk Matrix and Team Audit task forces and as a member of the Na onal Compensa on Matrix task force. He served on the commi ee that developed the original AASHTO Audit Guide and con nues to serve on the Todd Jones commi ee developing addi onal states audit guidance. One of Jones’s fi nest accomplishments Todd Jones Consul ng, LLC was forming the Southeast Audit Conference in 1996 to promote consistency among the state DOTs, FHWA, private engineering fi rms, and CPAs. He is proud that this conference has con nued annually since then. Jones graduated from the University of North Carolina at Wilmington with a bachelor’s degree in accoun ng.
Chris e Pugne is a senior auditor on the Government Accountability Offi ce’s (GAO) Financial Management and Assurance team. She’s a member of GAO’s Audit Standards team that is responsible for developing, dra ing, and maintaining the Government Audi ng Standards (the Yellow Book) and Standards for Internal Control in the Federal Government (the Green Book). Pugne also works on fi nancial statement audits of government en es, such as GAO’s fi nancial statement audit of the U.S. Securi es and Exchange Commission. Prior to joining GAO, she worked as a fi nancial auditor in public accoun ng. Chris e A. Pugne , CPA Senior Auditor Pugne is a cer fi ed public accountant and a member of the American Ins tute of Cer fi ed U.S. Government Accountability Offi ce Public Accountants (AICPA), the Associa on of Government Accountants (AGA), and the Virginia Society of Cer fi ed Public Accountants. She holds a bachelor’s degree in commerce and a master’s degree in accoun ng from the University of Virginia.
Bruce Robinson has served as the deputy associate administrator of the Offi ce of Program Management at FTA since 2012. His responsibili es include managing FTA’s major project capital oversight programs by overseeing the offi ces of Transit Programs, Capital Project Management, and Grants Management and Guidance. Collec vely, these offi ces administer a na onal program of capital and opera ng assistance. They direct program implementa on through FTA regional offi ces and provide procedures and program guidance to assist the fi eld staff and grant recipients Bruce Robinson in grant program administra on and grant management requirements. Deputy Associate Administrator Robinson previously served as the deputy associate administrator for the Offi ce of Research, Offi ce of Program Management Demonstra on and Innova on. He joined the U.S.Department of Transporta on/Federal Federal Transit Administra on (FTA) Highway Administra on in 1977 in the Offi ce of Acquisi on Management. Robinson holds a master’s degree from Yale University and a bachelor’s degree from the University of North Carolina at Chapel Hill.
Jim Tymon joined AASHTO in December 2013 and is currently the director of Management and Program Finance. He works closely with state Departments of Transporta on to develop and evaluate transporta on fi nance and program funding proposals. He also serves as AASHTO’s chief opera ng offi cer overseeing management of the Associa on’s internal opera ons. Prior to joining AASHTO, Tymon was the staff director of the Highways and Transit Subcommi ee of the House Transporta on and Infrastructure (T&I) Commi ee, and served as senior advisor Jim Tymon to Chairman Bill Shuster. As staff director, Tymon managed the subcommi ee responsible Director, Management and Program Finance for wri ng authorizing legisla on for the Federal Highway Administra on, the Federal Transit American Associa on of State Highway Administra on, the Na onal Highway Traffi c Safety Administra on, and the Federal Motor and Transporta on Offi cials (AASHTO) Carrier Safety Administra on. Tymon was the commi ee’s lead staff er for the development of MAP-21–the surface transporta on bill signed into law in 2012. He was also the primary staff person responsible for the Highway and Highway Safety tles in SAFETEA LU–the surface transporta on bill signed into law in 2005. Prior to joining the T&I Commi ee, Tymon spent three years with the OMB where he worked as the program examiner responsible for overseeing the FHA and Federal Motor Carrier Safety Administra on.
Kenneth Gardiner is partner in charge of the Internal Technology Department, Assurance Services and Quality Control at Dannible & McKee. He is responsible for maintaining state-of-the-art equipment, and overseeing audit and accoun ng services to the construc on industry. He was the fi rst person in upstate New York to earn the designa on of cer fi ed construc on industry fi nancial professional. Gardiner provides services to manufacturing companies, architects and engineers, and has extensive experience with audits of employee benefi t plans. In addi on to Kenneth C. Gardiner, CPA, CCIFP, CDA Dannible & McKee, LLP being involved with consul ng projects and audi ng of FAR overhead rates, he has had direct responsibility for many consul ng services provided to clientele, including development of fi nancial repor ng systems.
14 Presenters - Tuesday
Mary Quarles has worked for the State of Idaho for over 18 years and has served 5 years as a principal auditor with the Idaho Department of Transporta on, Offi ce of Internal Review. Her state government experience includes years in the federal grants management area as a fi nancial manager and as an auditor. She has either been directly involved in the management of the administra on of federal grants or she has been involved in the audi ng of sub-recipients for compliance with rules and regula ons and grant administra on performance. Quarles’s Mary Quarles, CPA ability to research and develop tools that assist with federal grant management and compliance Principal Auditor audi ng has contributed to her success. She has consulted with the Division of Transporta on Idaho Dept. of Transporta on Performance on administering the Federal Transit Administra on (FTA) programs and on the development and implementa on of a sub-recipient monitoring toolkit. She has experience as the lead internal auditor of highway construc on risk assessments, district administra ve func ons audits, and the Division of Motor Vehicles (DMV) Driver Services internal audits. Quarles is a licensed CPA and holds a bachelor’s degree in accoun ng from Boise State University.
Joe Comè is the deputy principal inspector general for audi ng and evalua on at the U. S. Department of Transporta on. As deputy chief of the audit group, he oversees reviews impac ng key safety, infrastructure, and fi nancial programs at DOT. He also has specifi c responsibility for formula ng the IG’s audit plan and promo ng process improvements. His past audit work at DOT has covered a number of high-profi le topics including DOT’s oversight of grants provided under the American Recovery and Reinvestment Act, cost and schedule concerns with mul - Joseph W. Comè billion dollar transit projects, and cri cal highway safety programs, such as DOT’s eff orts to Deputy Principal Inspector U.S. Dept. of Transporta on iden fy automo ve defects. He has tes fi ed before Congress and the Na onal Transporta on Safety Board on his work. Prior to joining DOT, Comè worked 17 years at the U.S. Department of Defense in the Offi ce of the Secretary and the OIG’s Offi ce. He joined the DOT Offi ce of Inspector General (OIG) in 1999, received the Secretary’s Award for Meritorious Achievement in 2004, and was named to the Senior Execu ve Service in 2008. He received a bachelor’s degree in poli cal science from Edinboro State University, and a master’s degree in public administra on with a concentra on in fi nancial management from the University of Pi sburgh’s Graduate School of Public Aff airs.
15 Panel Presenters /External Audits - Wednesday
Darrin Player has 21 years of experience with South Carolina Department of Transporta on in internal and external audit. He is an ac ve member of AASHTO’s Subcommi ee on Internal and External Audit and was a member of the task force that developed the most recent edi ons of the AASHTO Uniform Audit and Accoun ng Guide for Audits of Architectural and Engineering (A/E) Consul ng Firms. He con nues to serve as chair of the task force, developing addi onal audit guidance for states. Player is a cer fi ed public manager and holds a bachelor’s degree in Darrin Player, CPM Director fi nance with a minor in accoun ng from Clemson University. Offi ce of Contract Assurance South Carolina Department of Transporta on
Gerry Dobek has been with the Offi ce of External Audits for the Connec cut Department of Transporta on since May 1978 and has been director of external audits since December 2004. The Offi ce of External Audits is responsible for performing closeouts of third party contracts that include u lity companies, consultants, railroads, municipali es and various recipients of federal and state fi nancial assistance. In addi on, this Offi ce has the responsibility to review audit reports from transit districts and municipal planning organiza ons for compliance with Gerry Dobek the Federal Single Audit Act and State Financial Assistance for compliance with the State Single Director, External Audits Audit Act, respec vely. Connec cut Department of Dobek has been a member of the AASHTO Audit Guide Task Force since 2007 and currently Transporta on serves as co-chair. He is also a member of the joint FHWA/CTDOT project closeout working group that is made up of representa ves from the FHWA Connec cut Division Offi ce and CTDOT fi nance and administra on offi ces tasked with ensuring the mely closeout of federal aid projects. He holds a bachelor’s degree in accoun ng from Central Connec cut State College.
Panelists: Darrin Player, Task Force Co-chair; Gerry Dobek, Task Force Co-chair; Bruce Kalland, Minnesota DOT; Vickie Murphy, Montana DOT; Dan Parker, FHWA; Dave Bruce, FHWA
16 Panel Presenters/Internal Audits - Wednesday
Alice Wilson has been with the Kentucky Transporta on Cabinet since September 2006 and is currently execu ve director of the Offi ce of Audits. In this role, she oversees all audit func ons of the Cabinet, including the Division of Audit Services and the Division of Road Fund Audits which consists of three branches: KIT/KYU, IFTA, and UDI/IRP. Wilson’s service prior to joining transporta on includes 12 years with the state auditor of public accounts. Since joining transporta on, she has been chair of the AASHTO Subcommi ee Alice S. Wilson, CPA Execu ve Director, Offi ce of Audits on Internal and External Audit Peer Review Task Force, has served on the AASHTO Audit Guide Kentucky Transporta on Cabinet Task Force, and is currently co-chair of the Internal Audit Guide Task Force. Wilson is a cer fi ed public accountant and holds a bachelor’s degree in accoun ng from the University of Kentucky.
Stephen Kirk is currently director of the Offi ce of Internal Audit and Chief Internal Auditor for the Illinois Department of Transporta on. He has served in this posi on since August 16, 2010. Kirk has served as the Illinois representa ve on the AASHTO Internal/External Audit Subcommi ee since 2011 and is currently Co-Chair of the Internal Audit Guide Task Force. Kirk began his state service in 1987 as a Secretary of State Year Long Fellow assigned to work in the Securi es Department which regulates the sale of stocks and bonds. A er comple on of Stephen Kirk, CIA, CGAP his internship in 1988, he was assigned the task of crea ng an Audit Division for the Securi es Director, Offi ce of Internal Audit and Chief Department. He served as an audit manager from 1988 un l he le in August 1999. During his Internal Auditor Illinois Department of Transporta on tenure, he created the infrastructure for conduc ng compliance audits of those en es and persons selling investments and providing advice, and he assisted on numerous inves ga ons. Kirk holds a bachelor’s degree in economics from Eureka College and is a cer fi ed internal auditor and cer fi ed government audi ng professional.
Panelists: Daryl Splichal, North Dakota DOT; Benito Ybarro, Texas DOT; Jack Co er, Michigan DOT; Kris n Burkart, Wyoming DOT; Naomi Smith, Colorado DOT; Sandra Healy, Idaho DOT; Wayne Cobb, Alabama DOT; Wayne Rogers, North Carolina DOT; David Bruce, FHWA
17 Conference A endees by Organiza on
Federal FEDERAL HIGHWAY FEDERAL TRANSIT U.S DEPARTMENT OF U.S. GOVERNMENT ADMINISTRATION (FHWA) ADMINISTRATION (FTA) TRANSPORTATION ACCOUNTABILITY OFFICE Dave Bruce Bruce Robinson Peter Barber GAO Andrew Callihan Joseph W. Comè Chris e Pugne Elissa K. Konove David Pouliott Dan Parker Jerrold Savage Bryan Smith
State Departments of Transporta on
Alabama Todd Long Bruce Kalland Rhode Island Jeff Hornsby Josh Nix Lisamarie Stroschein Andrea Butola Tonsia Wallace Dorisa Smith Audrey D’Ambruoso John Whiteside One a Thomas Mississippi Darryl VanMeter Alison Brown South Carolina Alaska Diane Gavin Joel Griggs Bob Janes Idaho Darrin Player Lee Ellenburg Mary Louise Quarles Missouri Susan Stone Kelly Niekamp Arizona Illinois Tennessee Gregory Hill Jeff Heck Montana Anne Carlisle Eric K Wetstein Stephen Kirk Victoria Murphy Richard Emerson Mel Marcella Arkansas Indiana Nebraska Craig Pi s Alan Pinkerton David Brewer Jim Dietsch Whitney Rogers Keith Stuart Colorado Nevada Texas Trent Josten Kentucky Sandeep Garg Craig O o Thomas L. Freeman Carl Bruce Reed Connec cut Alice S. Wilson New Jersey Tony Rose Gerald Dobek Chris an Breza Robert Eissler Maine Richard Temmer Utah Helen Egan Jimmy Holfeltz Delaware North Carolina Phillip J. Henry Maryland Peggy Gil Virginia Valerie A. Wya Brenda Cachuela Mary Morton Judson Brown Teresa Zwicharowski Josh Pasch Lonne a Raynor Bradley W. Gales Lisa Rosenberg Wayne Rogers Ron Marker District of Columbia Romi Shah Thomas Jenkins North Dakota Washington Kathryn Valen ne Massachuse s Daryl Splichal Martha Roach Calvin Skinner Andrew Cardinale Jeri Sivertson Therese M. Moran Oregon Marie Steff en Florida Marlene Har nger Laura Trainer Susan O’Connell Michigan Dianne Marsh Natalia Salnova John T. Co er Michelle Remmy West Virginia Kris Sullivan Clarence L. Hughart Minnesota Pennsylvania Rachel McGraw-Burgress Georgia Janelle Collier Kristen Johnson Robert J. Schoen William Jones, Jr. Dan Kahnke Jenny Righter
18 Conference A endees by Organiza on
Wisconsin Mary Braaksma Randy Knoche
Wyoming Kris n Burkart Maria LaBorde
Architectectural & Engineering Consultants/Associa ons/Other
AASHTO William Michalski Keegan, Linsco & Kenon, PC O.R. Colan Associates Jenet Adem Charla Roth Michael Hennessey Carmen Johnson Clarisse Coble Victor Vaccaro G. Antonio Kenon Jim Tymon Rachel Wall Parrish & Partners, LLC DB Sterlin Consultants, Inc. Mark Friendly ACEC Florence Sterlin Kimley-Horn and Associates, Vivian Moeglein Inc. Post & Associates, CPA EBA Engineering, Inc. Tammy Flanagan Daniel Post Atkins Global Jairo Palomino Judith M. Aldrovandi Ki elson & Associates, Inc. Reinsel Kuntz Lester Edward-Pitman Jane e Lennon Marco Angelone Ayres Associates Environmental Hunter Mink Richard Schoenthaler Andrew Pitman Kleinfelder, Inc. Jim Barton So-Deep Burke Burke & Burke Garver USA Thuy-Anh Pham Cer fi ed Public Accountants, John Grotjohn Kompsys PA Beverly Robertson Casey Colclough Somerset CPAs, PC Larry Montague Sco Su on Gross, Mendelsohn & Lee Engineering, LLC Cherry Bekaert, LLP Associates, PA Sharon Morrison Stantec Sco Duda Diana B DeWi Arde Adebowale Tara Edwards Luster Na onal Edgar Pedregosa HCA & Co. Steve Peaslee Gary Sla a City of Savannah Hyacinth Ahuruonye The Hon. Edna B. Jackson, Markham & Associates T. Wayne Owens & Associates, Mayor of Savannah HDR Daniel Markham PC Michael Brainard Thomas Maxwell Clarity Consul ng and McCormick Taylor T. Wayne Owens Training, Inc. HNTB Corpora on Randy Newman Daniel Purvine Sherry Golden Todd Jones Consul ng Roger L. Seymour Mead & Hunt Todd Jones Cli on Larson Allen, LLP Don Gotrik Leslie W. Eiserman Jacobs Engineering Group, Inc. URS Corpora on Julie Garber MH Miles Company, CPA, PC Aaron Fetzer Collins Engineers, Inc. Forrest Cameron Robert Riding John R. Victorine JAT Consul ng Services, Inc. Monica Miles Christy Willcourt Jo Ann Tu le Cherese Myree Croy Engineering, LLC Shavarl Rolle Volkert Nicole Nurse KCI Technologies Inc. Mike Sampson William R. Leizear, Jr. Michael Baker Interna onal Thomas Zoghby Dannible & McKee, LLP Tony Machi Kenneth Gardiner
19 Famous Georgians
ACTORS/ACTRESSES Jack Roosevelt “Jackie” Robinson, MLB Ryan Seacrest, Radio/TV Host/Producer Kim Basinger Player Travis Tri , Singer-songwriter Wayne Brady Wyomia Tyus, Track & Field Olympian Alice Walker, Author of “The Color Purple” Jeff Daniels Herschel Walker, NFL Player Kanye West, Singer-songwriter, Designer Ossie Davis Patricia Lynn “Trisha” Yearwood, Singer, Dakota Fanning AUTHORS/ENTERTAINERS/ SINGERS Author, Actress Laurence Fishburne James Brown, “Godfather of Soul” Holly Hunter Ray Charles, Singer-songwriter CIVIL RIGHTS ACTIVISTS JoMarie Payton Amy Grant, Singer-songwriter Maynard Jackson, Former Mayor of Julie Fiona “Julia” Roberts Gladys Knight, “The Empress of Soul” Atlanta Raven Symone Brenda Lee, Vocalist Vernon Jordan, Jr., Former Presiden al Kenan Thompson Spike Lee, Film Director, Producer, Actor, Advisor Chris Tucker Writer Mar n Luther King, Jr., Minister, 1964 Joanne Woodward Carson McCullers, Author/Novelist Nobel Laureate Margaret Mitchell, Author, Journalist Hosea Williams, Minister ATHLETES Jessye Norman, Grammy-winning Opera Andrew Young, Former Mayor of Atlanta Jim Brown, NFL Player/Actor Soprano Alice Coachman, Track & Field, First O s Redding, Singer-songwriter U.S. GOVERNMENT African American Woman Gold Medalist Jerry Reed, Singer James Earl “Jimmy” Carter, Jr., 39th U.S. Tyrus “Ty” Cobb, MLB Player Li le Richard, Singer-songwriter President Hulk Hogan, WWE Wrestler Nipsey Russell, Comedian, Actor Clarence Thomas, U.S. Supreme Court Jus ce
Georgia Fun Facts
The State of Georgia was named for Savannah is the home of the birthplace The largest Farmer’s Market of its kind King George II of England. of Julie e Gordon Low, who founded is located in Forest Park. the Girl Scouts of America. She held Historic St. Mary’s, is the second oldest the fi rst mee ng of the Girl Scouts in Georgia is the number one producer city in the na on. her living room on March 9, 1912. Her of peanuts, pecans, and peaches in the birthplace is now a Girl Scout Museum. U. S. Georgia’s popula on in 1776 was around 40,000. Today, the popula on Berry College in Rome, Georgia, with its Known as the sweetest onion in the is nearly 10 million. 27,000 acres claims to have the largest world, the Vidalia onion can only be con guous campus in the world. grown in the fi elds around Vidalia and Atlanta is the ninth most populous Glennville, Georgia. metro area in the United States. Coca Cola was invented in May 1886 by The state wildfl ower is the azalea. In 1828, Auraria, near the city of Dr. John S. Pemberton in Atlanta, GA. Dahlonega, was the site of the fi rst The name “Coca Cola was suggested The state bird is the Brown Thrasher. Gold Rush in America. by Dr. Pemberton’s bookkeeper, Frank Robinson. He penned the name Coca The offi cial state fi sh is the large mouth Known for its antebellum mansions, the Cola in the fl owing script that is famous bass. city of Athens is known as the “Classic today. City of the South”. The Cherokee rose is the offi cial state Ralph Bunch, United States diplomat fl ower. Georgia is o en called the Empire State was the fi rst Georgian to win the Nobel of the South and is also known as the Peace Prize. Peach State.
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25 NOTES
26 The Georgia Department of Transporta on Offi ce of Audits congratulates the American Associa on of State Highway and Transporta on Offi cials (AASHTO) on celebra ng 100 years of meritorious service in represen ng state highway and transporta on departments!
27 Members of the Administrative Subcommittee on Internal and External Audit congratulate the American Association of State Highway and Transportation Offi cials (AASHTO) on celebrating its 100th year anniversary as the Voice of Transportation!