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Audit Office

Information on the Safe Harbor Program


Mission and Scope of Work

The Internal Audit Office helps WSDOT accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, internal control, and adherence to laws, rules, regulations, and agency policies.

The WSDOT Internal Audit Office offers a variety of services including internal audits; audits of agreements and contracts with external service providers such as consultants, railroads and utilities; management requested investigations into inappropriate governmental activity such as fraud, waste and abuse of state resources; monitoring internet and e-mail abuse by employees; and a wide range of management advisory services including responding to employee questions regarding the Washington State Ethics Law.

The WSDOT Internal Audit Office also conducts investigations as requested by the Washington State Auditor's Office and the Washington State Executive Ethics Board.

Audit and Consulting Services

Activities may include management consultation in a wide range of business areas, including providing opinions relating to the state ethics law and associated rules, audits, reviews, analyses, or advisories. This group responds to special requests for consultative advisories which provide executive management with alternatives and recommendations regarding a course of action for solutions to specific financial, compliance, and/or operational problems. An audit is a comprehensive examination of a functional or program area, segmented into manageable topics. It has greater depth, broader scope, more extensive field work, and a longer duration than a review. In contrast to an audit, a review evaluates a function or activity in answer to more specific, limited objectives and does not include all of the components of an audit.

Kevin Spencer, Interim Manager, (360) 705-7020, SpenceK@wsdot.wa.gov


Agreement Compliance Audit Services

The Agreement Compliance Audit Services provides internal and external training, management consultation, audits, and reviews. Audits and desk reviews are performed as a service to WSDOT management to assist in managing external contracts for the department. In addition, special analyses of cost and pricing data is provided to ensure that costs charged to WSDOT by consultants and other external groups are accurate, reasonable, and comply with applicable federal and state regulations. In addition, a comprehensive FAQ has been developed and provided by the Agreement Compliance Audit Branch to assist the consulting industry in conducting their work more efficiently with WSDOT.

Martha Roach, Manager, (360) 705-7006, roachma@wsdot.wa.gov

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Investigations

Investigations is responsible for investigating and determining whether fraud, waste, or abuse has occurred, or is likely to occur, within the department. The office uses both reactive and proactive investigative strategies. Reactive investigations occur when allegations of rule violations are made and/or criminal wrongdoing is suspected. Investigative cases may involve WSDOT employees, vendors, contractors, and/or consultants doing business with the Department. Proactive strategies include education and consultation activities designed to identify and prevent fraud, waste and abuse in the workplace.

Jeff Tawney, Manager, (360) 705-7008, tawneyj@wsdot.wa.gov


Audit Office Ethics Services (under revision)

Audit Office Authority

The Internal Audit Office was designated by the Deputy Secretary of Policy as the department's central place for receiving requests for clarification of the 1994 Ethics Law.

Background
The 1994 Legislature passed into law Engrossed Substitute Senate Bill (ESSB) 6111. This bill established ethical standards for all state officers and employees within the executive, legislative, and judicial branches of government. The standards were codified in a single chapter of the Revised Code of Washington (RCW) Chapter 42.52, Ethics In Public Service. The new law took effect January 1, 1995.

Steve McKerney, Director, (360) 705-7003, mckerns@wsdot.wa.gov


State Ethics Board Advisory Opinions

The complete list of Advisory Opinions issued by the Executive Ethics Board can be accessed on the Executive Ethics Board homepage. The address is
http://ethics.wa.gov/index.htm


WSDOT Audit Charter

This document describes the authority and responsibility delegated to the Director of the WSDOT Internal Audit Office.

If more detailed information is desired regarding the charter, please contact
Steve McKerney, Director of Audits, or Jeri Sivertson, Assistant Director of Audits, at
(360) 705-7003.

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External Audits on WSDOT

As a means to ensure government serves the citizens of Washington by promoting accountability, fiscal integrity and openness, independent third party audits assess the effectiveness, efficiency, results, compliance with legal or policy requirements, and management controls of it programs. Read More Here

Jesse Daniels, External Audit Liaison, (360) 705-7035, danielje@wsdot.wa.gov 

References

  • RCW 43.88-State Budget and Reporting Accounting System
  • Office of Financial Management, State of Washington Policies, Regulations, and Procedures, Part 6, Internal Control and Auditing
  • 23 Code Federal Regulations (CFR), Chapter 1: Part 12, Federal Aid Highway Programs: State Internal Audit Responsibilities Part 172, Administration of Negotiated contracts
  • 49 CFR Part 90, Audits of State and Local Governments
  • 48 CFR Federal Acquisition Regulations
  • U.S. General Accounting Office Government Auditing Standards
  • American Institute of Certified Public Accountants Auditing Standards
  • Institute of Internal Auditing Standards
  • Information Systems Control and Auditability Standards
  • Washington State Department of Transportation Audit Office Policy and Procedures Handbook
  • Washington State Department of Transportation Audit Office Audit Guide for Consultants
  • Initiative 900 - Authorizing the State Auditor's Office to conduct performance audits of state and local governments.
  • RCW 44.28 - Joint Legislative Audit and Review Committee (JLARC)