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'I <br /> OFFICE OF THE O F ~ AUDITS DIVISION <br /> SECRETARY OF STATE John Lattimer <br /> Phil Keisling Director <br /> Secretary of State <br /> - (503) 986-2255 <br /> FAx (503) 378-6767 <br /> ,••5 • ~ <br /> Auditing <br /> for a Beater Oregon <br /> Senator Gene Timms and <br /> Representative Jim Welsh, Co-Chairs <br /> Legislative Audit Committee <br /> I <br /> Dear Committee Members: ' ~ <br /> ;I <br /> i <br /> At the September 1997 and November 1997 meetings of the Legislative Audit <br /> Committee, the Oregon Audits Division presented the results of its audit survey at the <br /> <br /> lid <br /> Oregon Department of Transportation (ODOT). The survey summarized the views and <br /> concerns of ODOT stakeholders and identified potential audit issues. Based on input <br /> i <br /> ~ from committee members, the Audits Division began work on five of the proposed <br /> projects. <br /> This audit report, one of the five projects, responds to requests for information about <br /> Oregon county and city use of State Highway Fund monies. The audit, which involved <br /> on-site review at 10 Oregon counties and 15 cities was conducted by the accounting firms i <br /> of Talbot, Korvola and Warwick, L.L.P., and Coopers and Lybrand, L.L.P., under <br /> contract to the Audits Division. <br /> Overall, the audit found that the counties and cities maintain adequate systems to <br /> safebward, record and report on funds received and expended. In addition, the audit <br /> concluded that the counties and cities had substantially complied with statutory <br /> restrictions for the expenditure of State Highway Fund monies. <br /> The auditors also found that counties and cities co-mingle State Highway Fund monies <br /> with monies from a variety of other sources. As a result, the auditors were unable to <br /> specifically identify expenditures for road and street operations that were solely funded <br /> by State Highway Fund monies. This practice, which is allowed, did not impact the <br /> auditors' conclusion on the prudent use of public monies. . <br /> We appreciate the assistance and cooperation extended by county and city officials <br /> involve , in the review. <br /> ORE A IT DIVISION <br /> John . Lattimer <br /> Director <br /> 25~ Capitol Street NE • Suite 500 • Salem, Oregon 97310 <br /> tNrExtaET: Audiu.hotline@state.or.us • http://wwwsosstate.or.us/audits/audithp.htm <br /> <br />