Niagara Falls Bridge Commission

Capital Development Efforts and Selected Financial Practices (94-S-90)

The Commission owns and operates three bridges across the Niagara River linking New York State and Ontario. In conjunction with the U.S. General Accounting Office, we audited the Commission's capital program and other selected aspects of its operations. We found that little progress had been made in the Commission's $121 million capital program, which was initiated in 1992. These delays were caused, in part, by the need for the Commission to coordinate with oversight agencies in two countries. We concluded that Commission operations could be improved if uncertainties concerning its oversight were clarified. We also found that internal controls over certain expenditures could be improved.

(This report is not available electronically you can request a printed copy from theGeneral Accounting Office.)