Appendix B Team Members

John P. Jeffers (FHWA Co–Chair)
Internal Control Specialist
Federal Highway Administration
Resource Center Atlanta, Suite 17T26
61 Forsyth Street, SW.
Atlanta, GA 30303–3104
Telephone: (404) 562–3578
Fax: (404) 562–3700
E–mail: john.jeffers@fhwa.dot.gov

C. Lamar McDavid (AASHTO Co–Chair)
Director of Finance and Audits
Alabama Department of Transportation
1409 Coliseum Boulevard
Montgomery, AL 36110
Telephone: (334) 242–6359
Fax: (334) 832–9022
E-mail: mcdavidl@dot.state.al.us

John V. Broadhurst
Financial Specialist
Federal Highway Administration
Office of Program Administration, HIPA–40
Nassif Building, Room 3134
400 Seventh Street, SW.
Washington, DC 20590
Telephone: (202) 366–5604
Fax: (202) 366–3988
E–mail: john.broadhurst@fhwa.dot.gov

Karen R. Grosskopf
Financial Manager
Federal Highway Administration
Texas Division Office, HAM–TX
300 East 8th Street, Room 826
Austin, TX 78701
Telephone: (512) 536–5910
Fax: (512) 536–5990
E–mail: karen.grosskopf@fhwa.dot.gov

Jerry J. Jones
Commission Auditor
Michigan Department of Transportation
Office of Commission Audits
PO Box 30050
Lansing, MI 48909
Telephone: (517) 373–2384
Fax: (517) 335–2277
E-mail: jonesj@michigan.gov

Edward G. Kamnikar (Co–Report Facilitator)
Chair, Department of Accounting
College of Business
Troy University Montgomery
136 Catoma Street
Montgomery, AL 36103–4419
Telephone: (334) 241–5438
Fax: (334) 241–9734
E–mail: ekamnikar@troy.edu

Judith A. Kamnikar (Co–Report Facilitator)
Professor of Accounting
Department of Accounting and Finance
School of Business
Auburn University Montgomery
Montgomery, AL 36124
Telephone: (334) 244–3496
Fax: (334) 244–3792
E–mail: jkamnika@mail.aum.edu

Jennifer R. Mayer
Innovative Finance Specialist
Federal Highway Administration Resource Center
HPG–WE, Suite 2100
201 Mission Street
San Francisco, CA 94105
Telephone: (415) 744–2634
Fax: (415) 744–2620
E–mail: jennifer.mayer@fhwa.dot.gov

Carolyn Rosti
Manager
Idaho Department of Transportation
3311 W. State Street
PO Box 7129
Boise, ID 83707
Telephone: (208) 334–8834
Fax: (208) 334–3858
E–mail: carri.rosti@itd.idaho.gov

Betsy A. Scott
Director of Audit
HNTB Corp.
PO Box 412197
Kansas City, MO 64141–2197
Telephone: (816) 527–2265
Fax: (816) 472–6924
E–mail: bscott@hntb.com

James (Jimmy) H. Shumock
CEO, Thompson Engineering, Inc.
President & CFO, Thompson Holdings, Inc.
2970 Cottage Hill Road, Suite 190
Mobile, AL 36606
Telephone: (251) 666–2443
Fax: (251) 665–5509
E–mail: jshumock@thompsonholdingsinc.com

Owen Whitworth
Director, Audit Office
Texas Department of Transportation
125 East 11th Street
Austin, TX 78701–2483
Telephone: (512) 463–8637
Fax: (512) 463–8593
E–mail: owhitwor@dot.state.tx.us

Biographic Sketches

John P. Jeffers (FHWA co-chair) is an internal control specialist with the Federal Highway Administration's (FHWA) Finance Technical Service team at the Resource Center in Atlanta, Georgia. He is responsible for working within FHWA and with State departments of transportation to improve the stewardship and oversight of transportation programs. This includes providing technical assistance to FHWA divisions, States, and local agencies on a variety of transportation financing topics. Within FHWA, Jeffers has served on many technical task forces to devise strategies, processes, and training to improve financial oversight. In his current position, Jeffers researches and analyzes emerging audit issues and devises strategies to address these issues. Jeffers was instrumental in developing, advancing, and contributing to audit guides for transportation agencies and consultants. Jeffers developed and instructs a course on consultant contracting and auditing. For over 30 years, Jeffers has served FHWA in various transportation finance positions. He is a Certified Government Financial Manager and a graduate of Lewis University in Illinois. Jeffers serves as the FHWA liaison to the American Association of State Highway and Transportation Officials (AASHTO) Audit Subcommittee and serves on several task forces.

C. Lamar McDavid (AASHTO co-chair) is the director of finance and audits (chief financial officer) for the Alabama Department of Transportation (DOT) in Montgomery, Alabama. He is responsible for developing and implementing an annual budget of about $1.4 billion and has responsibility for fiscal policies and procedures, payroll, cost accounting, system development, financial management, inventory auditing and control activities, auditing of consultants, third-party contracts, and internal audits in the Alabama DOT. McDavid has served with the Alabama DOT for 38 years in the auditing and financial areas. He is chair of the AASHTO Administrative Subcommittee on Internal and External Audit. Previously, he served as vice chair and secretary of the AASHTO subcommittee. McDavid served as a member of the audit subcommittee's Peer Review Committee from 1994 to 1996, serving in 1996 as chair. He graduated from Troy University and has a bachelor's degree in accounting and business administration. He is a Certified Government Finance Officer, a Certified Government Financial Manager, and a Certified Fraud Examiner.

John V. Broadhurst is the financial specialist on the FHWA Major Projects Team in Washington, DC. He serves as FHWA's focal point for implementing major project financial plan requirements. Broadhurst also acts as project monitor for several ongoing major projects, including the Woodrow Wilson Bridge project in the Washington, DC, area and the T-REX multimodal project in Denver, Colorado. He has served with FHWA for almost 33 years and spent 19 years as the financial manager in the New York Division. Broadhurst has been in his current position for more than 5 years. He graduated from the University of Connecticut with a bachelor's degree in political science. Broadhurst also earned a certificate of accomplishment in financial management from the USDA Graduate School.

Karen R. Grosskopf has been the financial manager in the FHWA Texas Division since November 1999. She is the key financial advisor in the division office and is responsible for providing financial oversight for the second-largest Federal-aid program in the country. She provides information, advice, and assistance to the division, State, and local government entities on policies, regulations, and decisions on highway financing and innovative financing, including use of new leveraging tools such as public-private partnerships. Grosskopf has a bachelor's degree in elementary education from the University of New Mexico.

Jerry J. Jones is the commission auditor for the Michigan Department of Transportation's Office of Commission Audits in Lansing, Michigan. In this position since 1996, he is responsible for the overall direction of the Office of Commission Audits, which provides both internal and external audit services to the Michigan DOT. Jones has 31 years of government audit experience, 29 of which are with the Michigan DOT. He graduated from Ferris State University with a bachelor's degree in business with a major in accounting. He is a Certified Public Accountant, licensed to practice public accounting in Michigan. Jones is a member of the American Institute of Certified Public Accountants (AICPA) and the Michigan Association of Certified Public Accountants. He serves as vice chair of the AASHTO Administrative Subcommittee on Internal and External Audit.

Dr. Edward G. Kamnikar (co-report facilitator) is associate professor and head of the Department of Accounting and Business Law of the College of Business at Troy University Montgomery in Montgomery, Alabama. Kamnikar teaches auditing and governmental accounting courses in both the undergraduate and graduate programs in addition to his administrative responsibilities. He has previous work experience at the local (city finance director) and State (director, office of management analysis, finance department) levels of government as well as managing partner of a regional public accounting firm. Kamnikar has bachelor's and master's degrees in accounting from Northern Illinois University and a Ph.D. in administration and public policy from the University of Denver. He is a Certified Public Accountant, a Certified Government Financial Manager, and a Certified Government Finance Officer. He has served on national committees of AICPA and the Institute of Management Accountants (IMA) and has been president of the Government Finance Officers Association of Alabama and the Association of Government Accountants, Montgomery Chapter.

Dr. Judith A. Kamnikar (co-report facilitator) is professor of accounting and the Lowder-Weil Research Chair in the Department of Accounting and Finance of the School of Business at Auburn University Montgomery in Montgomery, Alabama. Kamnikar teaches financial and governmental accounting courses in both the undergraduate and graduate programs. Her current research involves the establishment of a financial performance measurement database for Alabama governments. Other research pertains to internal control and governmental financial reporting issues. Previously, she worked in public accounting and the health-care industry. Kamnikar has bachelor's and master's degrees in accounting from Northern Illinois University and a Ph.D. in administration and public policy from the University of Denver. She is a Certified Public Accountant, a Certified Government Financial Manager, and a Certified Government Finance Officer. She has served on national committees of AICPA, the Association of Government Accountants (AGA), and the American Accounting Association (AAA) and has been president of the Government Finance Officers Association of Alabama and the Association of Government Accountants, Montgomery Chapter.

Jennifer R. Mayer is an innovative finance specialist with the FHWA Resource Center. With more than 14 years of experience in infrastructure finance, she assists State and local governments, private concessionaires, and other interested parties in developing innovative ways to finance transportation infrastructure. She provides expert technical assistance to potential applicants for credit assistance from the Federal government under the Transportation Infrastructure Finance and Innovation Act. She also assisted FHWA in developing its model reporting structure for financial plans for megaprojects. Before joining FHWA, Mayer worked for Apogee Research, a public policy, financial, and economic consulting firm specializing in environmental and transportation issues. Her role included designing financial plans for environmental and transportation agencies and working with FHWA on innovative finance programs. Mayer has a bachelor's degree in applied math and political science from Brown University and a master's in business administration from the University of California (Berkeley). She is a long-term friend of the Transportation Research Board's Committee on Finance and Taxation, and has actively coordinated with the American Road and Transportation Builders Association and AASHTO to develop financial training for industry and government.

Carolyn (Carri) Rosti is the manager of the Office of Internal Review for the Idaho Transportation Department (ITD). She established the current audit program at ITD, resulting in a more customer-oriented review services function. The office performs information technology and process improvement reviews along with more traditional financial, compliance, and internal control audits. ITD is on the verge of expanding its Highway Program following passage of innovative financing legislation in the State. Rosti is a Certified Public Accountant and a Certified Government Financial Manager. She has a bachelor's degree in business and accounting from Oregon State University and has done course work for a master's in business administration at Boise State University. She is the AASHTO Audit Subcommittee secretary, past chair of the Peer Review Panel, past host of the annual AASHTO Audit Subcommittee conference, past president of the local chapter of AGA, past chair of the Idaho Fiscal Officers' Association, and a member of AICPA, the Institute of Internal Auditors, and the Northwest Intergovernmental Audit Forum.

Betsy Scott is the audit director for HNTB at the company headquarters in Kansas City, Missouri. She is responsible for oversight of the Federal Acquisition Regulation overhead for HNTB companies, for establishing policy and procedures, and for oversight and coordination of all audits conducted by governmental units, since 94 percent of all projects for the company are governmental in nature. She has been with HNTB for 39 years and has been involved in all aspects of accounting, implementing different systems during her tenure. She has been involved with government regulations since 1970. Scott graduated from the University of Missouri at Kansas City with a bachelor's degree in accounting. She is a licensed Certified Public Accountant in Missouri. She has served on the AASHTO/ACEC Audit Subcommittee for the past 7 years, working to resolve issues between the engineering industry and the government sector involving the standardizing of procedures used by the industry and the development of project costs. For the scanning study, Scott represented the American Council of Engineering Companies (ACEC).

Jimmy Shumock is chief executive officer of Thompson Engineering, Inc. and president and chief financial officer of Thompson Holdings, Inc. in Mobile, Alabama. He oversees all financial aspects of Thompson Holdings and its subsidiaries, including Federal Acquisition Regulation overhead components. During his 23 years with Thompson, he has been involved in many governmental projects with roles in program management, project management, accounting, auditing, and marketing. Shumock graduated from the University of South Alabama with a bachelor's degree in accounting. He is a licensed Certified Public Accountant in Alabama and a member of the Alabama Society of CPAs and AICPA. He has participated in the annual meetings of the AASHTO Subcommittee on Internal and External Audit and the AASHTO/ACEC Audit Subcommittee for the past 4 years. He serves on the Legislative Committee of the Alabama Road Builders Association, on the Board of Directors of the Alabama Asphalt Pavement Association, and as an appointed member of the newly formed Alabama Commission on Infrastructure. For the scanning study, Shumock represented the American Road and Transportation Builders Association (ARTBA).

Owen Whitworth is the director of the Audit Office at the Texas Department of Transportation. The Texas DOT has recently begun using comprehensive development agreements (CDA) to deliver large transportation projects. One CDA is a long-term franchise to develop the Trans-Texas Corridor 35, a high-priority corridor project expected to take up to 50 years to complete. The Texas DOT Audit Office is responsible for auditing these projects and contracts. Whitworth oversees audit functions and reports to the Texas Transportation Commission and the department's executive director. In 1981, Whitworth joined the Texas DOT as a manager of accounting, responsible for the department's financial and cost accounting system operations and user requirements, as well as testing and implementation of a new financial and cost accounting system. He became director of the Audit Office in 1984. After earning a bachelor's degree in accounting in 1974 from Idaho State University, Whitworth was certified as a public accountant in 1976 and an internal auditor in 1988. Whitworth has served as chair, vice chair, and secretary of the AASHTO Subcommittee on Internal and External Audit. He is also a member of the Austin Chapter of the Institute of Internal Auditors and the Southwest Intergovernmental Audit Forum, and was chair of the State Agency Internal Audit Forum.