Internal Audit

Providing independent and objective evaluations of the efficiency, effectiveness, and economy of Department operations as well as ensuring compliance with governing motor fuel laws and IFTA regulations

Leslie Coddington, CPA

Division Head

Phone: (501) 569-2564

Our Mission

The Internal Audit Section’s mission is to provide management with independent and objective evaluations of the adequacy and effectiveness of the operations and controls of the Arkansas Department of Transportation. Internal Audit is divided into two sections: the Motor Fuel Tax Section and the Internal Audit Section. The Motor Fuel Tax Section conducts International Fuel Tax Agreement audits and Motor Fuel Tax audits. The Internal Audit Section conducts Information Systems audits, Utility Audits, and Internal Audits of Department Districts and Divisions.

Internal Audit Independence Statement

Internal Audit is free from Department impairments to independence in our reporting.  The results of audits are reported to the Director of the Arkansas Department of Transportation.  Audit reports are also available to the public for review.

Kelly Heaton                                                   Alan Pinkerton
Kelly.Heaton@ardot.gov                                   alan.pinkerton@ardot.gov
Audit Manager – Motor Fuel                           Audit Manager – Internal
(501) 569-4994                                                     (501) 569-2942

Learn More

For more information about this sector of ARDOT, choose a topic below.

International Fuel Tax Agreement (IFTA)
Motor Fuel Tax Reporting (MFT)
Audit Reports
Report Fraud or Abuse