Legislation Details

File #: 26-6861   
Type: Orange County Local Transportation Authority Item Status: Committee Ready - Consent
File created: 4/13/2026 In control: Finance and Administration Committee
On agenda: 5/21/2026 Final action:
Title: Orange County Local Transportation Authority Measure M2 Agreed-Upon Procedures Reports, Year Ended June 30, 2025
Sponsors: Janet Sutter
Attachments: 1. Transmittal, 2. Staff Report, 3. Attachment A, 4. Attachment B, 5. Attachment C

Subject

title

Orange County Local Transportation Authority Measure M2 Agreed-Upon Procedures Reports, Year Ended June 30, 2025

overview

Overview

Crowe LLP, an independent accounting firm, has applied agreed-upon procedures related to Measure M2 Local Fair Share funds provided to nine cities and Senior Non-Emergency Medical Transportation funds provided to the County of Orange for the fiscal year ended June 30, 2025. Local Fair Share reports include observations of disallowed maintenance of effort expenditures, misreporting of direct and indirect costs, expenditure report errors, and incomplete Capital Improvement Program reports. The County of Orange Senior Non-Emergency Medical Transportation program report included no observations.

recommendation

 

Recommendation(s)

Direct staff to monitor implementation of corrective actions by cities, as applicable.