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Local Agencies' Use of Highway Funds <br /> Performance Audit <br /> h <br /> SUMMARY AND RECOMMENDATIONS ~ ; . - - <br /> Our review of selected cities and counties' use of State Highway Fund monies indicated <br /> several areas where improvements could be made.:=These improvements include. the <br /> administration, reporting and internal control practices for State Highway Fund monies. <br /> ~ ~ These recommendations are intended to assist the cities, counties, and the Oregon <br /> Department of Transportation to account and report the expenditure of State Highway " <br /> Fund monies to the iegislature~and other;interested,parties.'"O.ur recommendations are <br /> as follows. , _ ~ - ~ _ ~ _ . _ ~ : . <br /> i S. <br /> 1 _ <br /> ~A. _ Reporting of State Highway Funds.- ' " <br /> ORS 366.542 -for counties and .ORS 366.590 -for cities require:=they report to the <br /> legislature the expenditure of ~ State Highway Fund monies in three categories: <br /> maintenance, public improvements, ~and_ administration. This reporting objective is <br /> I~! ; being .met through the completion a Local Road and Street Questionnaire _ <br /> i <br /> <br /> ~ I (Questionnaire). _ <br /> - <br /> In reviewing how the cities and counties in our sample. completed the Questionnaire we <br /> I~! found no conformity on how it was prepared. In several instances the information <br /> ; reported in the Questionnaire did not reconcile to the financial accounting records. <br /> Uniformly we found the categories included on the Questionnaire were not readily <br /> identifiable in the accounting systems, and there was confusion as to how expenditures <br /> were to be reported. <br /> I <br /> 1 <br /> ! We believe the current Local Road and Street Questionnaire should be revised. The <br /> revision should be developed in cooperation with the cities and counties required to <br /> i <br /> prepare the Questionnaire. The revised .Questionnaire should provide clear guidance <br /> as to what should be reported in various categories. This should ease the <br /> administrative burden of cities and counties in their reporting of expenditures and any <br /> required modifications to their accounting systems. <br /> Ta/bot, Korvola & Warwick, t_t_P 25 <br /> <br />