Orange County Transportation Authority

Audit Plan and Reports


Audit Reports

Fiscal Year 2014 - 15

07-23-14 Review of Veolia Contract Close-out
08-27-14 Audit of State Transportation Improvement Program Planning, Programming, and Monitoring Program, Program Year 2011-12
09-10-14 Investments Compliance, Controls, and Reporting Review, January 1 through June 30, 2014
10-08-14 Review of the Administration of Public Records Requests
10-08-14 Review of Administrative Employee Training and Employee Educational Reimbursement
10-22-14 Review of the Orange County Transportation Authority Vanpool Program
11-12-14 Performance Audit of the Orange County Transportation Authority’s Continuity Plan
12-10-14 Financial and Compliance Audits of Ten Combined Transportation Funding Program Projects
12-10-14 Review of Protected Leave Administration
02-11-15 Review of Transit Performance Metrics
04-08-15 Review of Facilities Engineering Project Management
04-08-15 Investments Compliance, Controls, and Reporting, July 1 through December 31, 2014
04-08-15 Federal Transit Administration Drug and Alcohol Compliance Audit
05-27-15 Review of Oversight Controls and Contract Compliance Related to the State Route 91 Westbound Widening Project between State Route 57 and Interstate 5.pdf
06-10-15 Review of Farebox Revenue Reconciliation and Agreement No. C-3-1723 with Los Angeles Federal Armored Se.pdf
06-10-15 Review of Oversight Controls and Contract Compliance Related to Agreement No. C-3-1406 with Applied LNG Technologies, LLC.pdf
06-10-15 Review of the ACCESS Eligibility Process and Agreement No. C-0-1937 with CARE Evaluators, LLC.pdf


Fiscal Year 2013 - 14

08-28-13 Audit of State Transportation Improvement Program Planning, Programming, and Monitoring Program, Grant Year 2010-11
09-25-13 Review of Flexible Spending Account Program
10-09-13 Investments - Compliance Controls and Accounting Review January 1 through June 30 2013
11-13-13 Review of Administrative Employee Overtime
11-13-13 Review of Bus Advertising Revenue Program and Agreement with Titan Outdoor, LLC
01-22-14 Department of Homeland Security Federal Emergency Management Agency Region IX Grants Management Division Financial Monitoring Review of 2009 through 2012 Transit Security Grant Program Funding
02-12-14 Internal Audit Policy
02-12-14 Review of Employee Commuter Club Program
03-26-14 Review of Oversight Controls and Contract Compliance Related to the Metrolink Service Expansion Program
03-26-14 Review of Oversight Controls and Contract Compliance Related to the Tustin Metrolink Station Parking Expansion Project
03-26-14 Review of Mitigation Funding for the West County Connectors Project
04-09-14 Review of Purchase Order Issuance and Oversight
05-28-14 California Governor’s Office of Emergency Services, Grant Monitoring Review, Fiscal Year 2009-10 California Transit Security Grant Program, Award No. 62610002
06-11-14 Review of the Orange County Transportation Authority Store
05-14-14 Investments Compliance Controls and Accounting Review July 1 through December 31, 2013

Fiscal Year 2012 - 13

07-11-12 Limited Scope Review of Greater Southern California Towing, Inc
08-08-12 Financial and Compliance Audits of Nine Combined Transportation Funding Program Projects
08-08-12 Orange County Employees Retirement System Review of Orange County Transportation Authority Payroll Transmittals
09-12-12 State Transportation Improvement Program Planning, Programming, and Monitoring Program, Financial and Compliance Audit, Fiscal Year 2009-10
09-26-12 Review of the Transit Division Schedule Check Function and the Agreement with Southland Car Counters, Incorporatede
10-24-12 Employment and Compensation Review
11-14-12 Review of Grievance and Arbitration Process
01-28-13 Investments Compliance, Controls, and Accounting Review, January 1 through June 30, 2012
02-27-13 Review of Wholesale Pass Sales
03-13-13 Performance Audit of Measure M2 Environmental Mitigation Program
03-13-13 Review of Orange County Taxi Administration Program Operations
04-10-13 Review of Agreement No. C-8-0728 with ShelterCLEAN, Inc.
04-24-13 Investments Compliance, Controls, and Reporting, July 1 through December 31, 2012
04-24-13 Review of Cooperative Agreements with Adult Day Heathcare Agencies for Paratransit Services
05-22-13 Review of Investment Management Contracts for the Bond Proceeds Portfolio
06-26-13 Limited Review of the Orangethorpe Railroad Corridor Grade Separation Projects
06-26-13 Review of Information Systems Hardware

Annual Financial and Compliance Reports

Fiscal Year 2014

Annual Financial and Compliance Reports

2014 OCTA SAS 114 Letter - Final
2014 OCTA Single Audit - Final
2014 OCTA STAF Financial Statements - Final
2014 OCTA Treasury AUP - Final
2014 OCLTA Financial Statement - Final
2014 OCLTA GANN Limit Appropriations - Final
2014 OCLTA Measure M2 Local Fair Share AUP - Final
2014 OCLTA Measure M2 Senior Mobility Program AUP - Final
2014 OCTA 91 Express Lanes FS - Final
2014 OCTA CAFR - Final
2014 OCTA City of Laguna Woods 3.0 TDA - Final
2014 OCTA GANN Limit Appropriations - Final
2014 OCTA Laguna Beach MTL 4 TDA - Final
2014 OCTA LTF Financial Statements - Final
2014 OCTA Management Letter - Final
2014 OCTA Measure M1 Status Report - Final
2014 OCTA Measure M2 Status Report - Final
2014 OCTA NTD AUP Report - Final
2014 OCTA Prop 1B Report - Final

TDA Claimant Audit Reports

2014 OCTA City of Laguna Woods 3.0 TDA - Final
2014 OCTA Laguna Beach MTL 4 TDA - Final

Fiscal Year 2013

Annual Financial and Compliance Reports

91 Express Lanes Financial Statements - Final
NTD Agreed-upon Procedures Report - Final
OCCOG Financial Statements Final
OCCOG SAS 114 Letter Final
OCLTA Financial Statement - Final
OCLTA GANN Limit Appropriations - Final
OCLTA Measure M1 Status Report - Final
OCLTA Measure M2 Senior Mobility Program AUP - Final
OCLTA Measure M2 Status Report - Final
OCLTA Mesaure M2 Local Fair Share Report - Final
OCTA GANN Limit Appropriations - Final
OCTA LTF Financial Statements - Final
OCTA Prop 1B Report - Final
OCTA SAS 114 Letter - Final
OCTA Single Audit - Final
OCTA STAF Financial Statements - Final
OCTA Treasury Agreed-upon Procedures Report - Final

TDA Claimant Audit Reports

City of Garden Grove 4.5 TDA Final
City of La Habra 4.5 TDA Final
City of Laguna Hills 4.5 TDA Final
City of Laguna Woods 3.0 and 4.5 TDA Final
City of Newport Beach 4.5 TDA Final
City of Santa Ana TDA Final
City of Seal Beach 4.5 TDA Final
County of Orange 3 TDA Final
Jewish Family Services of OC 4.5 TDA Final
Korean American 4.5 TDA Final
Laguna Beach MTL 4 TDA Final
VNCOC 4.5 TDA Final
Abrazar Inc 4.5 TDA Final
City of Brea 4.5 TDA Final
City of Costa Mesa 4.5 TDA Final

Fiscal Year 2012

Annual Financial and Compliance Reports

OCTA GANN Limit Appropriations 2012
OCTA LTF Financial Statements 2012
OCTA Management Letter 2012
OCTA Measure M1 Status Report 2012
OCTA SAS 114 Letter 2012
OCTA Single Audit 2012
OCTA STAF Financial Statements 2012
OCTA TDA & Prop 1B Report 2012
OCTA Treasury Agreed-upon Procedures Report 2012
91 Express Lanes Financial Statements 2012
NTD Agreed-upon Procedures Report 2012
OCCOG Financial Statements 2012
OCCOG SAS 114 Letter 2012
OCLTA Annual Financial & Compliance Report 2012
OCLTA GANN Limit Appropriations 2012
OCLTA Measure M1 Status Report 2012
OCLTA Measure M2 Agreed-upon Procedures Report 2012
OCLTA Measure M2 Senior Mobility Program Agreed-upon Procedures Report 2012
OCLTA Measure M2 Senior Non-Emergency Medical Transportation Program Agreed-upon Procedures Report 2012
OCLTA Measure M2 Status Report 2012

TDA Claimant Audit Reports

City of Brea 3 TDA - 2012
City of Orange Article 3 TDA 2012
City of San Juan Capistrano 3 TDA 2012
City of Villa Park Article 3 TDA 2012
County of Orange 3 TDA 2012
Laguna Beach MTL 4 TDA 2012
Abrazar, Inc. 4.5 TDA 2012
Jewish Federation and Family Services of Orange County 4.5 TDA 2012
Korean American Senior Association 4.5 TDA 2012
Vietnamese Community of Orange County, Inc. 4.5 TDA 2012

Peer Review

External Quality Control Review of the Orange County Transportation Authority Internal Audit Department 

State & Federal Triennial Audits

State Triennial Audit

FY10-FY12 TDA Performance Audit Orange County Transportation Authority
FY10-FY12 TDA Performance Audit Laguna Beach Municipal Transit Lines