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j Local Agencies' Use of Highway Funds <br /> Perfomnance Audit - <br /> SCOPE AND METHODOLOGY:(Continued) ' ~ <br /> c. Applicable constitutional and °statutory restrictions for the use of State <br /> Highway Fund monies by counties and cities <br /> <br /> ~ - <br /> <br /> j <br /> <br /> i y. `"y . d. Procedures used by independent `certified public accountants in meeting <br /> - the requirements of OAR _162-10-295: - . . <br /> e: ~ Procedures :.used by the Audits Division to review .audit .reports for <br /> compliance with the provisions of the Minimum Standards ..for Audits- of <br /> - <br /> - . ; L ~ , <br /> Municipal Corporations ~ ~ ~ . <br /> . _ _ - .1 . _ . ~ <br /> , , <br /> . ,f. The results,ofAindependent auditors' compliance,findings required by 0AR <br /> - - - , ° 162-10-295 for fiscal 1996-7. _ . , . ; . , <br /> _ . r' - tea ~ _ `s if 'i _ . ~ ~ ,1 <br /> 4..The basic accounting procedures and,intemal control used by counties and <br /> cities over the expenditures of State Highway Fund monies ~includirig: (See <br /> Internal Contro( Section) = - . . <br /> - <br /> a. The procedures -used in classifying,' recording and ~ depositing vState <br /> Highway Fund monies.- ~ - - <br /> b. The adequacy of documentation to support paymen#s for expenditures. <br /> . _ <br /> c. The proper segregation of duties related to disbursements. <br /> . . <br /> d. The existence and use of cost accounting records. <br /> _ - <br /> 5. Determining counties and cities' compliance with the provisions of the <br /> following constitutional and statutory requirements (See Compliance With <br /> Laws and Regulations Section): <br /> a. Article IX, Section 3a of the Oregon Constitution <br /> b. ORS 366.542: Authorized Use~ofAppropriations Made to Counties. <br /> c. ORS 366.790: Authorized Use of Appropriations Made to Cities. <br /> d. ORS 366.8'15: City to Establish a State Tax Street Fund, Limit on <br /> Accumulations. <br /> Talbot Korv l <br /> o a & Warwick, t1.F <br /> 4 <br /> <br />