United States Department of Transportation - Federal Highway Administration FHWA Home Feedback
   CALENDAR OF EVENTS divider TRAINING divider TECHNOLOGY DEPLOYMENT divider TECHNICAL ASSISTANCE
   Home   divider  end of menu

Photo: Financial Experts

Finance Services Home
space image
Finance Services Solutions/Best Practices
space image
Finance Services Training
space image
Finance Services Newsletters & Publications
space image
Finance Services Links
space image
 

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 Transportation Agency (STA) to perform:

Administrative Reviews
Risk-based 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 an as-needed basis for at-risk organizations.

Accounting System Implementation Assistance and Review
The Finance Services Team provides technical assistance to Division offices and STA’s when the STA 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 STA 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.




Team Management

Wesley Breeding , Jr.
(biography)
Supervisory Financial Manager
61 Forsyth Street, SW Suite 17T26
Atlanta, GA 30303
Ph: (404) 562-3999
Fax: (404) 562-3700
wesley.breeding@dot.gov

Program Assistant

Marlene Eichner
Program Assistant
10 South Howard Street Suite 4000
Baltimore, MD 21201
Ph: (410) 962-1890
Fax: (410) 962-4586
marlene.eichner@dot.gov

Team MembersSpecialty Area(s)

Eric Berger
(biography)
Financial Program Specialist
12300 West Dakota Avenue Suite 340
Lakewood, CO 80228
Ph: (720) 963-3245
Fax: (720) 963-3232
eric.berger@dot.gov


Internal Controls
Funds Management Reviews
Inactive Obligations (UDO's)
Financial System Implementation Review
Application Development
Business Analytics



Jeffrey Blais
(biography)
Financial Management Specialist
10 South Howard Street Suite 4000
Baltimore, MD 21201
Ph: (410) 962-0720
Fax:
jeffrey.blais@dot.gov


Program Funds Management Reviews
Internal Controls
FIRE Documentation
Business Objects
FMIS




Andrew Callihan
(biography)
Financial Program Specialist
61 Forsyth Street, SW Suite 17T26
Atlanta, GA 30303
Ph: (404) 562-3730
Fax: (404) 562-3700
andrew.callihan@dot.gov


Financial Accounting and Auditing
Financial System Implementation and Review
Management/Internal Controls
Financial Reporting and Analysis
Project Management (Systems)
Federal and State Accounting/Reporting
Grants Management


Bob Eatmon
(biography)
Financial Program Specialist
12300 West Dakota Avenue Suite 340
Lakewood, CO 80228
Ph: (720) 963-2375
Fax: (720) 963-3232
robert.eatmon@dot.gov


Division Financial Management
Grants Management
Financial Training
FIRE Program
Indirect Cost Allocation Plans
Financial Management Reviews



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


Leadership
FIRE Program Management
Federal-aid
Process Improvement and Compliance Reviews
Financial Management Reviews
Audits/Internal Controls
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


Leadership
Financial Integrity Review and Evaluation
Financial System Implementation and Review
Management/Internal Controls
Financial Management
Grants Management
Budget and Analysis


Susan Kurtz
(biography)
Financial Program Specialist
300 East 8th Street Suite 826
Austin, TX 78701
Ph: (512) 536-5978
Fax: (512) 536-5990
susan.kurtz@dot.gov


Internal Control
Administrative Functions
Program Office Fund Reviews
Internal Control Self-Assessment Process
Billing Reviews
2 CFR 200, (OMB Super Circular)
A-123 Requirements
Compliance Reviews

Arturo Perez
(biography)
Financial Management Specialist
4749 Lincoln Mall Drive Suite 600
Matteson, IL 60433
Ph: (708) 283-3511
Fax:
arturo.perez@dot.gov


Risk-Based Administrative Reviews
Internal Controls
FIRE Plans and Documentation (INPUT)
Inactive Projects/Obligations Review
Financial Management Reviews




Brandy Smith
(biography)
Financial Program Specialist
61 Forsyth Street, SW Suite 17T26
Atlanta, GA 30303
Ph: (404) 562-3907
Fax: (404) 562-3700
brandy.smith@dot.gov


Administrative Reviews
Internal Controls
FIRE Program
Single Audit




FHWA Resource Center logo
yellow circle
CONTACT US
staff / phones

Technical Service Teams
Air Quality

Civil Rights

Construction & Project Mgmt

Environment

Finance Services

Geotechnical

Hydraulics

Operations

Pavement & Materials

Planning

Safety & Design

Structures

FHWA Logo

FHWA Home | Feedback
United States Department of Transportation · Federal Highway Administration