Committee on Internal and External Audit
Jenet Adem, Director of Finance and Administration
Peer Review Subcommittee – Follow this link to the Peer Review Subcommittee page
Peer Review Subcommittee
The Peer Review Subcommittee conducts Peer Reviews of States that requested them so they can be in compliance with the Yellow Book. The Peer Review subcommittee operates under its own formal written bylaws to foster independence for the auditors and the COMMITTEE ON INTERNAL AND EXTERNAL AUDIT.
The purpose of the Peer Review Program is to develop and maintain objective and independent peer reviews that will enable highway and transportation audit groups to improve the quality of their organizations and the audits they perform and determine whether:
I. The group’s internal quality control system is in place and operating effectively; and
II. Established policies and procedures and applicable auditing standards are being followed in its audit work.
Panel is comprised of five persons, plus the Past Chair in an advisory capacity. The current chair provides the direction of work and guidance for the Peer Review Subcommittee.
Katheryn Valentine, DC (Chair)
Josh Nix, GA
Brenda Crawford, MT
Josh Pasch, MD
Shane Young, UT
Marsue Morrill, CA
Mel Marcella, TN (Past Chair)
Dave Campbell Quality Award (DCQA) Subcommittee
The Dave Campbell Quality Award (DCQA) is presented by the AASHTO Committee on Internal and External Audit in recognition of significant contributions to the State DOT community. Recipients shall be members of the State DOT Audit community (public sector) and may be either an individual or a group. Significant contributions may be based on either a specific project or an overall body of work encompassing multiple years or even an entire career.
Panel is comprised of a Committee officer representative (Secretary Position) and other members as the officer elects to have on the subcommittee.
Vickie Murphy, MT, Committee officer representative (Secretary position)
Kelly Niekamp, MO
Internal Audit Practices Subcommittee
The goal of the Internal Audit Practices Subcommittee is to provide guidance regarding internal audit practices within a State Transportation Agency through the maintenance of an Internal Audit Guide that is kept current and relevant and through the development of various Practice Aids. The purpose of the Internal Audit Guide and the Practice Aids is to provide suggested methodologies and practices for conducting internal audits of State Transportation operations, activities and responsibilities. The Subcommittee is comprised of volunteers from the membership.
Stephen Kirk, IL (Chair)
Jack Cotter, MI
Joseph Gilboy, FL
James Hanseling, OR
Christine Levelly, DE
Craig Otto, TX
Kimberly Prendergast, AZ
Wayne Sams, SC
Jessica Patrick, KY
Daniel Parker, FHWA
Uniform Audit and Accounting Guide Subcommittee
The goal of the subcommittee is to assure this guide is current and relevant.
The purpose of the audit guide is to provide a tool that can be used by individual state auditors, consulting firms, and public accounting firms that perform audits of consulting firms. The primary focus of the guide is auditing and reporting on the indirect costs and resultant overhead rates of consultants who perform engineering and engineering-related work for State Highway Agencies.
This guide is not intended to be an auditing procedures manual but rather a guide that will assist individuals in understanding terminology, policies, audit techniques, and sources for regulations and specific procedures.
Panel is comprised of volunteers from the membership.
John Whiteside, AL (Co-Chair)
Andrew Carinale, MA
AASHTO-ACEC Subcommittee on Audit
The goal of the AASHTO-ACEC Subcommittee on Audit is to establish and maintain a mutual understanding and communication of the cost accounting principles and auditing procedures related to consultant engineering services on transportation projects, among the member agencies and firms. This group meets annually at the Internal/External Audit Committee Meeting. All state members are invited to attend and share opinions and concerns and issues alongside the ACEC representatives.
Panel is comprised Committee members and those assigned by ACEC to attend.
Marlene Hartinger, OR (Committee Chair)
Stephen Kirk, IL (Committee Vice Chair)
Helen Eagen, ME (Committee Secretary)
John Whiteside, AL (Uniform Audit and Accounting Guide Co-Chair)
Jim Barton, Kleinfelder
Dan Purvine, A/E Clarity
Jenet Adem, AASHTO
Dan Parker, FHWA