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 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 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.
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.