VTrans finance and audit leaders outline internal controls, consultant oversight and external audit process

Jada Morse, director of administration and finance for the Vermont Agency of Transportation, told the House Transportation Committee the agency employs about 832 people across eight bureaus and that the finance and administration office supports internal and external accountability work.

The Audit Bureau’s work focuses on three areas: internal performance audits, consultant financial reviews and serving as the point of contact for external audit engagements, Audit Supervisor Heidi Quindell said. "We are a team of dedicated professionals that are focused on supporting the agency's mission through promoting accountability and ensuring compliance," Quindell said.

Quindell outlined recurring internal reviews including invoice and contract audits, state purchasing card usage, physical inventory checks and an annual self‑assessment of internal controls. The bureau also reviews overhead and indirect cost rates used by consultants and oversees regional planning commission indirect cost proposals. When consultants are reviewed, Quindell said, auditors verify allocation of funds "in accordance with cost principles."

For external audits, Quindell said the bureau prepares the agency for engagements, coordinates documentation requests and follows up on recommended corrective actions. She identified CliftonLarsonAllen as the contracted firm that performs the state's single audit and the annual comprehensive financial review. "If there are any recommendations or corrective actions, then we see those through to make sure that they're timely and they are in place," Quindell said.

Committee members asked where audit results are published. Quindell said single-audit results and findings are published on the state auditor’s website and the Agency of Administration is responsible for uploading the materials; internal and program audits are provided to the state auditor’s office.

The presentation also listed federal partners and other stakeholders the bureau works with, including the Federal Highway Administration and municipal auditors. Morse and Maureen Parker, deputy director of finance and administration, introduced bureau functions and the list of bureaus that report to finance and administration.

The committee did not take formal action on the audit briefing. Members asked staff to provide slides used in the presentation for committee records.