Minnesota Department of Transportation

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State Aid Finance

Highway Accountants

Top 10 reasons why the highway accountants should be located in the highway department

  1. It is imperative that the highway accountant be informed of all activities in the highway department as they occur. It is very difficult to share information throughout the day when you are located in different locations.
  2. Discussions regarding charges, payments and other financial transactions are required throughout each day between the highway accountant and other highway department personnel. If the staff are in different buildings, these discussions become difficult, and accuracy is compromised.
  3. It is important the accountant, the engineer, and other highway department staff feel connected and have a good working relationship. This is accomplished by working together as a team on a daily basis. There is a sense of disconnect if they are in separate locations.
  4. The accountants share some of the office duties that help maintain an adequate staffing level in the highway department. It is good management in today’s environment with tighter budgets and smaller staff. Without the accountant, additional staff may be required to assist in the day-to-day operations of the highway department.
  5. State Aid accounts for a large percentage of the funding and projects in most counties. The state requires assurance that the accounting of state aid funds is done accurately and efficiently. A portion of the counties state aid allotment is intended to help the county highway departments maintain adequate staff.
  6. The accountant is involved in the payroll process. Understanding the activities in the highway department firsthand is crucial to the accuracy in the posting of these activities to the appropriate cost accounts.
  7. The engineer needs information that is readily available. When the accountant is near the engineer, they are able to discuss what information is required so there is a clear understanding which enables the accountant to provide the information on a timely basis.
  8. A well-informed accountant will ensure that the county receives all of the eligible funds on state and federal projects. With the increasingly complex projects today, a clear understanding of funding is necessary which requires frequent discussions between the accountant and engineer.
  9. If the accountant is located in the finance office and not the highway department, the accountant’s priorities will be dictated by the finance office, not the county engineer. This could impede information that is requested by the county engineer.
  10. Communication, communication, communication!!!