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Local Agencies' Use of Highway Funds , . _ _ - <br /> Performance Audit - - - <br /> INTERNAL` CONTROLS (Continued) - . <br /> A. Recording and Depositing of State Highway Funds . - ~ _ - - . <br /> Eleven: cities recorded the receipt of. State Highway Fund-monies exclusively in a <br /> - A- _ - <br /> special revenue fund, three cities allocated 1 percent of State Highway Fund monies to <br /> a bike rand foo ath fund and one c -allocated the monies-to a street .and -road <br /> tp ~Y <br /> construction fund and a bike grid footpath fund. The eight cities that did not establish a <br /> . <br /> separate bike and =footpath fund, maintained records within a special revenue fund to <br /> I ,.r,. - - - - <br /> account for 1 percerit~ of State Highway Fund mornes receNed dedicated 'for bike and <br /> _ 13 .,.,_1 '~...5 i,:_ -.tom' u ~.~",?M1~" r .tom <br /> footpaths. Three cities did -not maintain adequate records-to document the expenditure - <br /> . <br /> of 1 percent of State Highway Fund monies on bike~arid footpaths ?'One city recorded <br /> State Highway Fund monies in the general fund in violation of ORS 366.815. ~ However <br /> this city specifically idenffied State`Highway Fund monies that were~usedfor road and <br /> street programs. The city's independent auditor did not ,note this exception to <br /> constitutional and statutory requirements. All cites accounted for other revenue, such <br /> as interest eamings, traffic impact fees, system development fees, etc., in these funds. <br /> Eight of the counties recorded State Highway Fund monies in a special revenue fund. <br /> <br /> I ~ <br /> Two counties allocated State Highway Fund monies between a road and street special <br /> revenue fund, bike and footpath special revenue fund and a road construction fund. All <br /> counties accounted for other revenue, such as interest eamings, federal and state <br /> grants, locally imposed gas taxes, etc. in the fund where State Highway Fund monies <br /> were recorded. - ` <br /> The accounting procedures and internal control processes utilized by the cities and <br /> counties in our sample, were adequate to properly record, deposit, classify and report <br /> on the receipt of State Highway Fund monies. <br /> B. Adequacy of Documentation for Payments. <br /> In our sample of payments for each county and city we examined the authorization for <br /> purchase, existence of payroll records for labor related payments, authorization for <br /> Talbot, Korvo/a & Warwick, I1P 14 ~r <br /> F~. <br /> <br />