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Local Agencies' Use of Highway Funds <br /> Performance Audit <br /> SELECTION OF COUNTIES AND CITIES <br /> The State of Oregon has thirty-six counties and two hundred twelve cities. For the <br /> <br /> • I <br /> purpose of this audit TKW in conjunction with the Audits Division selected the following <br /> i <br /> counties and cities to be reviewed: <br /> ~ - - <br /> COUNTIES CiTiES <br /> ~ Benton Astoria . <br /> _ - . <br /> ! ~ Crook ~ Bend <br /> ~ Deschutes - Bums . _ . . <br /> ! ,Douglas _ - Conrailis <br /> II Eu -ene <br /> ~ Jackson 9 <br /> Marion ~ Gold Beach ~ = <br /> Morrow Heppner <br /> Multnomah Hillsboro <br /> j Umatilla Madras ~ <br /> Washington Medford <br /> " Pendleton <br /> Portland ~ <br /> Prineville <br /> _ Roseburg - <br /> Salem <br /> ~ For each of these counties and cities we conducted site visits and interviewed <br /> personnel responsible for the establishing and maintaining internal control over the <br /> ! I recording, expending and reporting on the use of State Highway Fund monies. <br /> OVERVIEW <br /> A. Process for the Distribution of State Highway Funds. <br /> i <br /> Pursuant to ORS 366.524, State Highway Fund monies are allocated 24.38 percent to <br /> I <br /> counties, 15.57 percent to cities and the balance is retained by the Department of <br /> Transportation. Rules for the allocation of basic and supplemental monies for counties <br /> and cities differ. <br /> ! The allocation to individual counties is based upon the proportion of the number of <br /> vehicles, trailers, semi-trailers, pole trailers and pole or pipe trailers registered in each <br /> i <br /> ! 7 <br /> Talbot, Korvo/a & Warwick, itP <br /> I_ <br /> _ _ _ _ <br /> <br />