New Search
Talbot; Korvol~ ~~rwick LLP <br /> Cent' <br /> zfzed Public Accountants d~ Consu ta`nts <br /> 6420 S.W. Macadam, Suite 300 • Portland, Oregon 97201-3519 <br /> ' 503/452-7172 • Fax 503/452=7174 <br /> May 18, 1998 <br /> Warren Wong <br /> City of Eugene <br /> 860 West Park Street, Suite 300 <br /> Eugene, OR 97401 <br /> Dear Mr. Wong: <br /> This le#ter is to coordinate the tinning of our audit of local agencies' use of state transportation <br /> funds. 1Ne will be calling ou later this week to discus <br /> Y s the timin of our <br /> g audit. Tentatively, we <br /> have scheduled the audit of City of Eugene for the week of July 29, 1998. <br /> This audi# has a very limited scope, and as such should normally take two days or less. <br /> However, to ensure the efficient and timely completion of the audit, it is necessary that you and <br /> other staff be available to answer questions and prepare documentation as required. If you have <br /> any concerns or questions please communicate them to mews soon as possible. I may be <br /> reached at 503-452-7172: <br /> The following items we will need one week prior to commencing our audit: <br /> 1. Copy. of detailed written procedures of processes and.controls,over~receipt; <br /> recording, classifying, and disbursement of-state highway funds. _ <br /> 2. An organization chart of listing of key employees involved wi#h the handling of state <br /> highway funds and their phone extensions. <br /> 3. A short proof of expenditures as follows: Beginning highway fund balance + fiscal <br /> year 1997 receipts -ending highway fund balance (June 30, 1997) =total 1997 <br /> highway fund expenditures. <br /> 4. A detail of total highway fund expenditures for the 1996-97 fiscal year. The <br /> expenditure detail should agree to the calculation in item #3 above. The detail <br /> needs to be provided as an electronic computer file to facilitate the statistical <br /> sampling process. The file needs to be either a "fixed length flat text file° without <br /> headers and fillers, or a report print file {"pm" file). The file should be in either ASCII <br /> of EBCDIC. format. The file should not be converted to a spreadsheet or comma <br /> delimited text. The file will need to be saved to floppy disk using PKZIP. Please <br /> have your information systems staff call me should there be any questions relating to <br /> this download process. If the detail is not too long, and cannot be provided <br /> electronically, please send me a hard copy printout instead. <br /> 5. A summary of the highway fund expenditures into the following categories: <br /> overhead, administrative, road. and street_construction; maintenance and .repair, debt <br /> service, other.: The total of hip summary should agree with the total. provided in item <br /> #4 above. <br /> <br /> To facilitate the audit item #4 must be provided one week prior to our scheduled fieldwork which <br /> is the week of July 29, 1998. This will allow us to make our sample selection from the detail <br /> MEMBER OF THE MCGLADREY NETWORK <br /> <br />