Title
Orange County Local Transportation Authority Measure M2 Agreed-Upon Procedures Reports, Year Ended June 30, 2016
Overview
Vavrinek, Trine, Day & Company, LLP, an independent accounting firm, has completed agreed-upon procedures related to Measure M2 Senior Non-Emergency Medical Transportation Program funds provided to the County of Orange, Local Fair Share funds provided to nine cities, and Senior Mobility Program funds provided to four cities, for the fiscal year ended June 30, 2016. Observations were made relating to the classification of Maintenance of Effort and Local Fair Share expenditures, errors in reporting of amounts on required activity reports and annual expenditure reports, failure to allocate interest income, senior mobility program trips, inclusion of projects in city Capital Improvement Program plans, and service contractor procurement.
Recommendation(s)
A. Direct staff to monitor implementation of recommendations by the County of Orange and all cities.
B. Receive and file the Orange County Local Transportation Authority Measure M2 Senior Non-Emergency Medical Transportation Program Agreed-Upon Procedures Report Fiscal Year Ended June 30, 2016, the Orange County Local Transportation Authority Senior Mobility Program Agreed-Upon Procedures Reports Year Ended June 30, 2016, and the Orange County Local Transportation Authority Measure M2 Local Fair Share Agreed-Upon Procedures Reports Year Ended June 30, 2016, as information items.