Recommendations for Executive Action

1. Status: Closed - Implemented

   Comments: According to the District's Office of the Inspector General, which performed the fiscal year 2000 audit of the Highway Trust Fund (Fund), the Department of Public Works established procedures to ensure that the percentage of project costs were properly calculated and either appropriately charged to the Fund or billed to the Federal Highway Administration. The procedures require a first and second level review of all voucher packages that did not exist in prior years. Also, the Department of Public Works has instituted a policy to perform internal control audits at least twice a year to assure that project cost allocations are recorded properly and that Fund billings are accurate and valid expenses. In addition, the Department of Public Works performed a review of all codes assigned to its capital projects during fiscal year 2000. Errors were found and corrected during the fiscal year. The Inspector General auditors found no instances of incorrect cost allocations during their audit.

   Recommendation: The District of Columbia, Department of Public Works should establish procedures to properly calculate the percentage of project costs to be charged to the Highway Trust Fund or billed to the Federal Highway Administration.

   Agency Affected: District of Columbia: Department of Public Works

2. Status: Closed - Implemented

   Comments: According to the District's Office of the Inspector General, which performed the fiscal year 2000 audit of the Highway Trust Fund (Fund), the Department of Public Works established procedures to ensure that the percentage of project costs were properly calculated and either appropriately charged to the Fund or billed to the Federal Highway Administration. The procedures require a first and second level review of all voucher packages that did not exist in prior years. Also, the Department of Public Works has instituted a policy to perform internal control audits at least twice a year to assure that project cost allocations are recorded properly and that Fund billings are accurate and valid expenses. In addition, the Department of Public Works performed a review of all codes assigned to its capital projects during fiscal year 2000. Errors were found and corrected during the fiscal year. The Inspector General auditors found no instances of incorrect cost allocations during their audit.

   Recommendation: The District of Columbia, Department of Public Works should examine all expenditure transactions for fiscal year 2000 to ensure that the capital expenditure costs that were charged to the Fund or billed to the Federal Highway Administration are correct.

   Agency Affected: District of Columbia: Department of Public Works

3. Status: Closed - Implemented

   Comments: According to the District's Office of the Inspector General, which performed the fiscal year 2000 audit of the Highway Trust Fund (Fund) and examination of the forecasted statements, the District established additional written procedures requiring the communication and evaluation of all changes made during the review process. In addition, to address GAO's concerns, the OIG now examines the forecasted statements for accuracy prior to submission to the Congress.

   Recommendation: The District of Columbia, Department of Public Works Chief Financial Officer should establish additional procedures requiring the communication and evaluation of all changes made during the review process to the appropriate officials or agencies involved in preparing the revised data. The communication should ensure that the impact of any changes made during the review process are evaluated and applied throughout the forecasted statements.

   Agency Affected: District of Columbia: Office of the Chief Financial Officer

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