Title
Orange County Local Transportation Authority Measure M2 Agreed-Upon Procedures Reports, Year Ended June 30, 2019
Overview
Crowe LLP, an independent accounting firm, has applied[JB1][JB2][JS3] agreed-upon procedures related to Measure M2 Local Fair Share funds provided to nine cities and the County of Orange, and Senior Mobility Program funds provided to five cities, for the fiscal year ended June 30, 2019. Local Fair Share program reports[JB4][JS5] include observations of ineligible maintenance of effort expenditures, misreporting of indirect cost charges, and misreporting of fund balance. Senior Mobility Program reports include observations relating to late submission of monthly reports, lack of evidence of competitive procurement of third-party vendors, missing contract provisions, and inadequate tracking of ineligible trips.
Recommendation(s)
A. Direct staff to monitor implementation of corrective actions proposed by the cities[JB6][JS7].
B. Direct staff to review observations and develop recommendations, as appropriate, for Board of Directors' consideration related to the City of Anaheim's compliance with the Measure M2 Ordinance and Eligibility Guidelines.
[JB1]
[JB2R1]Its hard to follow the first part of this sentence. Did they apply procedures? Of did they apply audit procedures? Or did they audit consistency with the procedures?
[JS3R1]This is standard language referring to an attestation engagement by an accounting firm. OCTA provides the auditors with procedures to follow for each audit...thus, the statement that the auditors have "applied" agreed upon procedures. You will see in the auditors reports the procedures applied by # and the Results from applying those procedures.
[JB4]Is one in fact a report and one and audit? Or are they both audits? In the background first paragraph you use the word audit and review. We should be consistent.
[JS5R4]The audit resulted in a report for each city - see Attachments B and D
[JB6]What recommendat...
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