FHWA Resource Center
FINANCE SERVICES TEAM
The Financial Services Team will continually provide training to both Divisions and State DOT's on matters of:
• Traditional Federal-aid financing
• Internal Controls
• DELPHI/FMIS reconciliations
• Accounting System transition
• Indirect cost allocation plans
• New Financial Managers Training (Boot Camp)
• Federal Aid Funds Management
• Procurement Training
• GOE Funds Management and Reconciliation
The team will be available to Division offices and State DOT's to perform:
Administrative Reviews
Administrative reviews are performed to meet the requirements of the Financial Integrity Review and Evaluation (FIRE) Order. FIRE is a review and oversight program that each Federal-aid division office is required to perform in support of the Federal Highway Administration's (FHWA's) annual certification of internal and financial controls to support the financial statements. These administrative reviews are conducted by the FS-TST on a three year cyclical basis.
Accounting System Implementation Assistance and Review
The Finance Services Team provides technical assistance to Division offices and State DOT's when the State DOT is thinking about or actually implementing a new accounting system. Assistance available includes getting started on the right track discussions and best practices, on-site technical assistance, system requirements to meet federal-aid highway program/grant accounting, EDS requirements for FMIS and RASPS, and system review. The system review will give FHWA the financial assurances necessary to approve projects and billings.
Financial Management Reviews
A checklist created by the FS-TST and the OCFO Office of Financial Management is used to determine if a Division Office has the required documentation to certify the annual FMFIA. This checklist includes a review of: Organization and delegation of authority, risk assessment, FIRE plan, project authorization process, documentation of training, improper payment information act review, financial management review documentation, inactive federal-aid projects review and single audit follow-up.
Process Improvement Reviews
A comprehensive review and evaluation of an agency's particular organization, policies, procedures or operating practices that are used to perform an identified aspect of the Federal-aid highway program. The acceptability and effectiveness of the program is always determined by an investigation/evaluation of samples of the end product of the program. Process reviews are approached as reviews looking for continuous improvements and efficiencies.
Internal Control Reviews
Internal Control is a process affected by an agency's management and other personnel. The review is designed to provide reasonable assurance regarding the achievement of objectives in the following categories:
• Effectiveness and efficiency of operations
• Reliability of financial reporting
• Compliance with laws and regulations
The review will focus on the five (5) areas of internal control; they are control environment, control activities, communication, monitoring and risk assessments.
Procurement Reviews
The purpose of this review is to: 1) determine that the procurement transactions were in accordance with documented guidelines and procedures, 2) determine the level of reliance FHWA can place on the accounting and internal controls used by the entity in the procurement process. The review seeks to ensure that sufficient documentation exists to support the transaction, appropriate management approvals have been obtained and the expenditure of funds is in accordance with the documented guidelines.
Billing Reviews
This is a review of the States current billing system to determine if their project accounting module is tracking financial data properly, accurately, and effectively. It includes a review of the processes and procedures used by the state to ensure there are proper controls over security, authorization, completeness & accuracy of data entry. A sample of transactions will be taken and tested back to their source documentation as a part of the billing review. This type review emphasized an evaluation of internal controls that are designed to reduce the risk of errors and inappropriate transactions. The review program will include tests and other procedures that may identify potential weaknesses.
Compliance Reviews
The review is an evaluation of a specific program for the sole purpose of ensuring that all federal laws, regulations and policies are being complied with. For example, we may want to do a compliance review on the Disadvantage Business Enterprise Program or the Supportive Services Program to ensure all the laws and regulations are being followed.
National Teams
The Team will also remain active members of many national financial focus groups including the Financial Accountability Team, Division Administrators Financial Advisory Group, Southern Financial Network, Northern Financial Network, etc.
Robert Clark
(biography)
Finance Services Technical Services Team Manager
10 South Howard Street Suite 4000
Baltimore, MD 21201
Ph: (410) 962-0104
Fax: (410) 962-3419
robert.clark@dot.gov
Noni Brown
(biography)
Program Assistant
10 South Howard Street Suite 4000
Baltimore, MD 21201
Ph: (410) 962-7965
Fax: (410) 952-3419
noni.brown@dot.gov
| Team Members | Specialty Area(s) |
Eric Berger
(biography)
Financial Management Specialist
12300 West Dakota Avenue Suite 340
Lakewood, CO 80228
Ph: (720) 963-3245
Fax: (720) 963-3232
eric.berger@dot.gov |
Financial Management Processes and Procedures
FIRE Program Management
Technology Deployment and Technical Assistance
data Management
Business Analytics
|
Brenda Berkley
(biography)
Financial Management Specialist
10 South Howard Street Suite 4000
Baltimore, MD 21201
Ph: (410) 962-0082
Fax: (410) 962-3419
brenda.berkley@dot.gov |
Administrative and financial reviews
Budget
Finance and Accounting
Financial and Statistcial Reporting
|
Stephanie Gleason
(biography)
Financial Management Specialist
12300 West Dakota Avenue Suite 340
Lakewood, CO 80228
Ph: (720) 963-3276
Fax: (720) 963-3232
stephanie,gleason@dot.gov |
FIRE
Administrative and Financial Reviews
Audits
Contracting/Procurement
|
Dana Hafenstine
(biography)
Finance Program Specialist
12300 West Dakota Avenue Suite 340
Lakewood, CO 80228
Ph: (720) 963-3217
Fax: (720) 963-3232
dana.hafenstine@dot.gov |
Financial Integrity Review and Evaluation
Financial System Implementation and Review
Management/Internal Controls
Budget and Analysis
Division Financial Management
Contracting/Procurement
Grants Management
|
Susan Kurtz
(biography)
Financial Management Specialist
300 East 8th Street Room 826
Austin, TX 78701
Ph: (512) 536-5978
Fax: (512) 536-5990
susan.kurtz@dot.gov |
Finance and Accounting
Audits
|
Donna McAleer
(biography)
Financial Management Specialist
10 South Howard Street Suite 4000
Baltimore, MD 21201
Ph: (410) 962-2372
Fax: (410) 962-3655
donna.mcaleer@dot.gov |
Contracting/Procurement
Administrative and finaincial reviews
|
Dan Parker
(biography)
Finance Program Specialist
12300 West Dakota Avenue Suite 340
Lakewood, CO 80228
Ph: (720) 963-3216
Fax: (720) 963-3232
danial.parker@dot.gov |
Federal-aid Highway Financing
Conducting Process Reviews
Indirect Cost Allocation Training
|
Arturo Perez
(biography)
Financial Specialist
4749 Lincoln Mall Drive Suite 600
Matteson, IL 60433
Ph: (708) 283-3511
Fax: (708) 283-3500
arturo.perez@dot.gov |
|
Brandy Smith
(biography)
Financial Management Specialist
61 Forsyth Street, SW Suite 17T26
Atlanta, GA 30303
Ph: (404) 562-3907
Fax: (404) 562-3700
brandy.smith@dot.gov |
|
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