98 Local Agency Audit of Hwy Trust Funds

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`'t~5i21i98 21:58 TALBOT~KORVOLA~WARWICK 541 682 5802 N0.354 D02 i II 1 Ntay ~ 8, 1998 Warren Wong City of Eugene 860 West Park Street, Suite 300 Eugene, OR 97401 i Dear Mr. Wong: This fetter is to coordinate the timing of our audit of local agencies' use of state transportation funds. We will be calling you later this week to discuss the timing of our audit. Tentatively, we have scheduled the audit of City of Eugene for the week of July 29, 9998. i j This audit has a very limited scope, and es such should normally take two days or less. However, to ensure the effia®nt and timely completion of the audit, it is necessary that you and other staff be available to answer questions and prepare documentation as required. ff you have any concerns or questions please communicate them to m® as soon as possible. I may be reached of 503-452-7172. The following items we will need one week prior to commencing our audit: 1. Copy of detailed written procedures of processes and Controls over receipt, recording, classifying, and disbursement of state highway funds. 2. An or nizetion chart of listin of ke ern 1 9a g y payees involved wish the handling of state highway funds and their hone extensions. P 3. A short proof of expenditures as follows: Beginning highway fund balance + fiscal year 1997 receipts -ending highway fund balance (June 30, 1997) =total 1997 highway fund expenditures. 4. A detail of total highway fund expenditures for thE 1996-97 fisgl year. The expenditure detail should agree to the calculation in ilem #3 above. The detail needs to be provided as an electronic computer file to facilitate the statistical sampling process. The #ite needs tv be either a "fixed length flat text file' without headers and fillers or a re rt rint fil®" b m file . Th Po a file should b i P ~ P ) e n either ASCII of E6Ct71C format The file should not be converted to a spreadsheet or comma delimited text. The file will need to be sav®d to floppy disk using PKZIP. Please have your information systems staff calf me should there be any questions relating to this download process. if the detail is not tea long, and cannot be provided electronically, Please send me a hard copy printout instead. ° 5. A summary of the highway fund expenditures into th® following categories: ~rG i,~ overhead, administrative, road and street construction, maintenance and repair, debt / ~ ` service, other. The total of this summary should agree with the total provided in item #4 above. To facilitate ttt® audit item #4 must b® provided one week prior to our scheduled fieldwork which is the week of July 29, 1988. This will allow us to make our sample selection from the detai!