Office of Inspector General: Management Advisory Memorandum on City of Los Angeles' Department of Airports Revenue Retention.

摘要

Pursuant to a request from the Federal Transit Administrator (FTA), dated December 20, l996, we completed a limited-scope audit of the city of Los Angeles' (city) Department of Airports (airports) revenue retention. This request was based on the Fiscal Year (FY) 1997 Department of Transportation (DOT) Appropriations Act (Act) Conference Report (Report 104-785, Amendment No. 87). Our objective was to determine if prohibited revenue diversions from airports to the city have occurred since enactment of the Act, September 30, 1996. We conducted our audit at the city of Los Angeles offices including Department of Airports locations in Los Angeles, Ontario, and Van Nuys, California (state), in January and February 1997. Our scope was limited to payments from airports to the city from September 30, 1996 to January 31, 1997. We also followed up on the status of corrective actions regarding issues included in our prior report, 'Monitoring of Accountability and Use of Airport Revenues by City of Los Angeles, Department of Airports', Report Number R9-FA-6-001, dated October 30, 1995.