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Local Agencies' Use of Highway Funds <br /> Performance Audit <br /> _ _ . . _ . <br /> DEFINITIONS (Continued) _ <br /> than 5,000 are not required to complete the Questionnaire. ODOT consolidates this - <br /> ~I _ <br /> information "and `provides a. ;report to the` .legislature. On ~ the- Questionnaire <br /> 3 <br /> "administration is reported in three broad categories: <br /> i . _ _ <br /> 1. General Administration -Direct .administration costs charged to roads, and <br /> indirect administration costs, such as accounting, finance and purchasing. _ <br /> 2. General Engineenng Engmeenng costs-that cannot be_ _a_llocated directly to <br /> construction; maintenance or operatioris.~ ° ~j <br /> <br /> I <br /> _ _ ~ <br /> 3. ~ Indirect Charges:-'Transfers or charge backs to the 'General Fund ~or other <br /> _ - - <br /> - funds:. . _ ~ ~ - _ _ v . <br /> For purposes, of this .audit, personnel of the Audits ..Division and TKW agreed to <br /> resfructure~"General Admiri'istrat~on~ into the following.cafegones;~~ <br /> 1. Administration -Direct administration costs allocated as road expenditures <br /> through a consistent distribution formula; such as the public works director <br /> and related support staff. ~ . <br /> - _ _ _ <br /> 2. Indirect (Overhead): _ - - <br /> s such as accountin finance and urchasin . . <br /> a. Indirect admirnstratton cost , g, p g <br /> b. Engineering costs that cannot be allocated directly 'to construction, <br /> maintenance or operations. <br /> c. Transfers or charge backs to the General Fund or to other funds. <br /> The expenditures reported in subsequent sections reflect this definition. <br /> Talbot Korvola & Warwick, ttp 6 <br /> <br />