BUREAU OF ACCOUNTING
This Bureau reviews and approves the classification, summarization, and recording of all financial transactions of the Department. The Bureau pre-audits and reviews and approves all commitment, expenditure, and revenue documents to ensure conformance to established Commonwealth policies, procedures, and standards, and for compliance with approved budgets and federal regulations.
DOCUMENT REVIEW AND CONTROL DIVISION
This Division ensures the propriety of commitment and expenditure transactions involving the procurement of goods and services for the Department of Transportation.
Accounts Payable Section
This Section reviews and approves all invoices for payment.
Contract Review Section
This Section performs reviews, evaluations, and analysis of contractual documents originated by the Department.
GENERAL ACCOUNTING DIVISION
This Division is responsible for the reconciliation and monitoring of all the financial transactions of the Department.
Budgetary Control & Financial Analysis Section
This Section performs various control functions, prepares and/or assists in the preparation of GAAP reporting packages, performs cash management functions, and 1099 reporting.
Revenue & Disbursement Section
This Section processes all revenue and refund transactions for the Department, processes stop payments requests, coordinates all ACH activities, and disburses payroll and vendor checks.
SPECIAL ACCOUNTING DIVISION
This Division performs various unique accounting functions required by the department such as preparing and submitting federal grant reports, letters-of-credit, current billings, and final vouchers for the Federal Highway Administration (FHWA) and other federal agencies; performs accounts receivable functions; approves contractors’ financial statements in preparation for pre-qualifying to bid on roadway and bridge contracts.
Financial Analysis & Reporting
This Section performs accounts receivable functions and approves contractors’ financial statements in preparation for pre-qualifying to bid on roadway and bridge contracts.
Federal Accounting Section
This Section prepares and submits federal grant reports, letters-of-credit, current billings, and final vouchers for the Federal Highway Administration (FHWA) and other federal agencies.
Grants & Accounts Receivable
This Section prepares and submits federal grant reports, letters-of-credit, draw downs and final vouchers for federal (non-FHWA) grants.This section also establishes, monitors, processes and reports on all payments received from customers of the Department of Transportation.
BUREAU OF AUDITS
This Bureau provides a full range of auditing services to the Department including financial, financial-related, performance, electronic data processing (EDP) audits, and technical reviews of audit reports prepared by others.
Internal Review Division
This Division performs financial-related and performance audits of Department programs, functions and organizations, as well as a special audit of the Pa Turnpike Commission.
External Audit Division
This Division performs financial, financial-related, and financial compliance audits and technical reviews of audit reports prepared by other organizations that receive funds from the Department. The Division provides assurance to the Secretary of PennDOT and the Comptroller that systems are being developed in accordance with a system development life cycle methodology and adequate controls are being designed into the system.
EDP Audit Division
This Division primarily performs Information Technology (IT) system audits of the Department of Transportation's (Department) networks, mainframes, data centers and other IT infrastructure. In addition, staff within the EDP Audit Division participates in IT systems being developed by the Department, provides other services at the request of the Department and supports the Internal Review Division and External Audit Division with IT related matters. |