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Transportation: Highway Fund Audit

  Premium   Download PDF Now (10 pages)
Report Type Reports and Testimonies
Report Date Nov. 4, 1996
Report No. AIMD-97-14R
Subject
Summary:

Pursuant to a legislative requirement, GAO reviewed the: (1) District of Columbia's implementation of the District of Columbia Emergency Highway Relief Act requirements; and (2) Highway Fund's financial condition and results of operations for the fiscal years ended September 30, 1996 and 1995. GAO noted that the District's Chief Financial Officer stated in an October 18, 1996 letter that: (1) the District would not be able to provide the necessary information for the audit by the November 15 deadline; and (2) it will take the District 6 weeks after year-end to receive vendor invoices, 45 to 75 days to record the invoices and perform internal reviews, and 30 days to post accruals and prepare final trial balances. GAO also noted that, based on the timeframes established by the District, the earliest date for the completion of the audit would be March 31, 1997.

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