General Accounting Office

Cheryl Morgan
General Accounting Deputy Comptroller
Phone: (850) 414-4864
Fax: (850) 414-4891

Mission: To collect, safeguard, account for and report the Florida Department of Transportation's financial resources while ensuring compliance with relevant requirements.

Vision: General Accounting Office will be the leader in our field by being proactive, never being satisfied with the status quo, and continually promoting excellent customer service and employee satisfaction.

The General Accounting Office is comprised of the three sections:

Financial Reporting and Reconciliation 

Financial Reporting & Reconciliation staff are responsible for reconciliation of the Department’s accounting records to the Department of Financial Services; reconciling revolving funds, subsidiary ledgers and the transfers in/out and due to/from other funds and/or agencies; preparation of the Department’s portion of the State’s Annual Comprehensive Financial Report as required by GAAP, GAAFR, and Section 216.102, Florida Statutes; establishing appropriate accounting codes; and assisting in the development and utilization of accounting systems.

Property and Insurance staff are responsible for recording, analyzing, inventory, and reporting of capital assets for the Department. These assets include tangible personal property such as equipment, as well as buildings, land, depreciable infrastructure, and non-depreciable infrastructure.  Due to losses from storms or disasters, staff monitor and ensure appropriate insurance is maintained on assets and prepares claims for recovery when a loss has occurred.

Revenue Management 

Revenue Management staff are responsible for the daily management of cash and investments of the Department’s trust funds to maximize investment earnings while satisfying current obligations and maintaining compliance with cash management procedures and Florida Statutes. Responsibilities also include managing the Department's non-operating budget, and processing interfund and intrafund transfers as required. Performing certain accounting functions for and ensuring compliance with various trust indentures and statutes for the Turnpike Enterprise and other bond funded toll facilities. Preparing required reports in accordance with Florida Statutes.

Accounts Receivable & Grants staff are responsible for implementing internal controls over the Department's accounts receivable function, maintaining the Accounts Receivable Invoicing (ARI) System, billing customers, following-up on delinquent payments, handling customer inquiries and disputes, billing/reporting on various grants awarded to the Department, billing/maintaining loans and accounting for the Department’s State Infrastructure Bank (SIB).

Locally Funded Agreements staff are responsible for administering the Department's Locally Funded Agreement receivables and maintaining the LFA and Accounts Receivable Invoicing (ARI) Systems. This area handles reconciliations, delinquent accounts, local funding for reimbursement, unearned and deferred revenue.

Cashier’s Office staff are responsible for coordinating the receipt, deposit, and accounting of all agency revenues/receipts and developing and monitoring internal control procedures over the collection of revenue/receipts and handling of cash.  The Cashier’s Office also processes all budget restorations and refunds.

Project Cost & Federal Projects Administration 

Project Cost staff are responsible for maintaining the data integrity of the Project Cost Management Subsystem by monitoring project cost transactions and facilitating corrective action as needed. This activity ensures the proper identification and recording of the direct/indirect costs of the Department to the proper transportation project and is essential for the accurate billing to the Federal Highway Administration of over $1.9 billion each year. In addition, The Project Cost Management section is responsible for auditing all cost distributions prior to loading into the Project Cost Management System, correlations, cost transfers, and work activities. Monitoring FEMA reimbursements for emergency relief work completed by the Department. Closing Federal Projects accurately with all required documentation for Final Voucher. 

Federal Billing staff are responsible for producing and submitting a weekly Federal Bill to the Federal Highway Administration (FHWA), which averages a reimbursement of $1.9 billion each year. In addition, they are responsible for Federal Funds Management Reporting, Cash Management Improvement Act Reporting, Federal Project Audits and Statewide Federal Billing Training. The Federal Billing staff coordinates federal project management and billing among the financial managers at FHWA, the District’s Federal Aid Coordinators, and the Federal Aid Management Office.