Subject
title
Transportation Development Act, Triennial Performance Audits
overview
Overview
Triennial performance audits have been conducted of the Orange County Transportation Authority, the Orange County Transit District, and the Laguna Beach Municipal Transit Lines for fiscal years 2021-22 through 2023-24. These audits are required by the Transportation Development Act. The audits found the Orange County Transportation Authority and the Orange County Transit District in compliance with applicable sections of the California Public Utilities Code.
The Laguna Beach Municipal Transit Lines was found to have met all compliance requirements with respect to applicable sections of the California Public Utilities Code except for filing its fiscal year 2023-24 State Controller’s Report within seven months of the end of the fiscal year. The audit offered three recommendations to the City of Laguna Beach to improve implementation of its long-term goals and objectives, strengthen its reporting process, and to ensure timely submissions to the State Controller’s Office.
recommendation
Recommendation(s)
A. Receive and file the Triennial Performance Audit of the OCTA as the Regional Transportation Planning Entity, fiscal year 2021-22 to fiscal year 2023-24, as an information item.
B. Receive and file the Triennial Performance Audit of the Orange County Transit District, fiscal year 2021-22 to fiscal year 2023-24, as an information item.
C. Direct staff to monitor implementation of recommendations included in the Triennial Performance Audit of the City of Laguna Beach - Laguna Beach Municipal Transit Lines, fiscal year 2021-22 to fiscal year 2023-24.