The Maryland Department of Transportation State Highway Administration (MDOT SHA) Office of Finance (OOF) consists of four divisions. It is responsible for budget preparation and expenditure reporting, financial and statistical records and reports, accounts receivable, vouchers payable, programming certification and collection of federal funds for the Administration, Baltimore City, Counties and Municipalities and program management. The Director of the Office of Finance reports directly to the Administrator.

Accounting Operations Division

This division consists of five sections that provide the day-to-day accounting operating functions for MDOT SHA.

1. The Vouchers Payable Section processes and pays approximately 60,000 invoices annually to State governmental units and private vendors.
2. The Credit Card and Employee Expense Statements Section manages the credit card and expense statement programs.
3. The Accounts Receivable Section bills approximately $130 million annually to outside sources.
4. The Cash Receipts Section receives approximately $150 million in cash receipts annually.
5. The Financial Management Information System (FMIS) Contract Monitoring Section is responsible for performing reviews of all procurement contracts and agreements/memorandum of understanding (MOUs).

Capital Program Division

The Capital Program Division is responsible for the financial administration of the capital program at MDOT SHA. The duties of the division include:

• The creation, monitoring and maintenance of cash flows on current and future construction projects
• The establishment of project identification numbers to facilitate the capture of costs on specific projects
• The matching of specific projects with federal funding sources in accordance with Federal Highway Administration policies and procedures
• The creation and submission of bills to the Federal Highway Administration to collect funds on federally participating projects

Budget and Financial Accounting Division

This division consists of two areas of responsibility that provide financial support for MDOT SHA.

1. The Budget Section prepares and monitors MDOT SHA’s annual budget. The section analyzes expenditures to determine accuracy, trends, and the financial impact of policy changes that may result in budget amendments. This section also collects information presented at budget hearings during legislative sessions.
2. The Financial Accounting Section processes interfaces from other systems into FMIS, records all cancelled checks and chargebacks, develops various cost accounting rates, distributes payroll to other MDOT agencies, and records all cash receipts received electronically. In addition, this section processes all interagency transfers, processes required journal entries to both MDOT and State FMIS systems, co-ordinates monthly reconciliations, and performs the fiscal year-end closing transaction process.

Fiscal Systems and Inventory Support Division

This division consists of three areas of responsibility that provide day-to-day support of fiscal systems for MDOT SHA.

1. The Inventory Management Section (IMS) oversees MDOT SHA’s fixed assets and materials & supplies inventories, both as the internal manager of the automated systems and as the liaison with other agencies, such as the Department of General Services (DGS). In addition, the IMS is responsible for the collection and costing of MDOT SHA’s vehicle and equipment usage data.
2. The Data Control Section provides day-to-day support for software applications and hardware issues for OOF. This section also develops programs, databases and spreadsheets to assist the OOF in the analysis of financial data.
3. The FMIS Support Section (FSC) monitors and maintains the security profiles of the MDOT SHA FMIS and WebFOCUS user community. In addition, the FSC acts as a liaison between MDOT SHA and MDOT TSO with respect to user requests, software changes and software/platform upgrades.