Orange County Transportation Authority  
Taxpayer Oversight Committee Audit Subcommittee  
Agenda  
Thursday, May 28, 2026 at 4:00 p.m.  
Call to Order  
Chair's Remarks  
Action Items  
1.  
Approval of Minutes  
Clerk of the Board  
Recommendation  
Approve the minutes of the June 10, 2025, Taxpayer Oversight Committee Audit  
Subcommittee meeting.  
Attachments:  
Attachment A  
2.  
External Auditor Communications/OCLTA Annual Audit, Compliance Audit, and  
Agreed-Upon Procedures Reports, Year Ended June 30, 2024  
Overview  
Jennifer Richards, Crowe LLP, Partner, Joseph Widjaja, Crowe LLP, Partner, and  
Johnson Chung, Audit Manager, will present this item.  
Recommendation  
Receive and file.  
Attachments:  
Presentation  
Attachment A  
Attachment B  
Attachment C  
Attachment D  
Attachment E  
Attachment F  
Attachment G  
Attachment H  
Attachment I  
3.  
City Selections for Fiscal Year 2025-26 Measure M2 Agreed-Upon Procedures  
Janet Sutter  
Recommendation  
Select cities for fiscal year 2025-26 Measure M2 agreed-upon procedures.  
Attachments:  
Attachment A  
4.  
Taxpayer Oversight Committee Audit Subcommittee Charter  
Janet Sutter  
Recommendation  
Re-adopt Taxpayer Oversight Committee Audit Subcommittee Charter dated May 2026.  
Attachments:  
Attachment A  
Discussion Items  
5.  
M2 Ordinance Compliance Matrix  
Francesca Ching  
Overview  
Staff will present this item.  
Attachments:  
Attachment A  
6.  
Quarterly M2 Revenue and Expenditure Report  
Sean Murdock  
Overview  
Staff will present this item.  
Attachments:  
Attachment A  
7.  
8.  
9.  
Public Comments  
Committee Member Comments  
Adjournment  
Accomodations  
Any person with a disability requiring accommodation to participate in this meeting should contact  
the Clerk of the Board's office at (714) 560-5676, no less than two business days prior to the  
meeting to make arrangements.  
Agenda Descriptions  
Agenda descriptions are intended to provide a summary of items of business to be transacted or  
discussed. The Board/Committee may take any action that it deems to be appropriate on the  
agenda item and is not limited in any way by the notice of the recommended action.  
Public Availability of Agenda Materials  
All documents relative to this agenda are available for viewing at www.octa.net or at OCTA  
Headquarters, 600 S. Main Street, Orange, CA during normal business hours.  
Meeting Access and Public Comments on Agenda Items  
Public comments can be made in-person at the meeting by completing speaker’s card and  
submitting it to the Clerk of the Board prior to the item being called by the Chair. Public speakers  
will be recognized by the Chair and comments shall be limited to three minutes (unless otherwise  
directed by the Chair). Language translation can be provided upon request, if available.  
Written Comment  
Written comments may be emailed to Committees@octa.net no later than 5:00 p.m. the day prior  
to the meeting. Timely received written comments will be part of the public record and distributed  
to the Board/Committee.