LaVonda Atkinson, the cost engineer for the Central Subway project, this year filed a complaint with the city's whistle-blower program alleging serious lapses in accounting procedures and unethical behavior on the $1.578 billion project. Among her more disturbing charges reported to SF Weekly:
• A Muni official, in writing, acknowledges plugging a "make-up #" into a federally reported document in order to maintain the desired total budget: a "make-up #" $30 million off from the data within that very document and $43 million greater than the prior month's reported total.
• Atkinson claims she was instructed to override computer formulas and manually reduce cost variances to zero — obscuring millions of dollars of month-to-month reassignments of budgets and expenditures, often on projects completed as long ago as 2010. As such, budgets are retroactively altered to match actual expenditures, and then the alterations themselves are hidden by zeroing them out.
• There is a $40 million gap between the figure Muni reports to the city controller and what it reports to the Federal Transit Administration regarding its spending on preliminary engineering.
• A $17.1 million computer program purchased, explicitly, for budgeting the Central Subway project is going unused — in favor of Microsoft Excel.