LCTC Administration Responsibilities
1. Annual Audits
As detailed in the Transportation Development Act (TDA) each transportation planning agency, transit development board created pursuant to Division 11 (commencing with Section 120000), and county transportation commission shall be responsible to ensure that all claimants to whom it directs the allocation of funds pursuant to WA chapter 4, article 3, shall submit an annual certified fiscal audit conducted by an entity other than the claimant. A report on the audit shall be submitted to the transportation planning agency, transit development board, county transportation commission, and to the Controller within 180 days after the end of the fiscal year. However, the responsible entity may grant an extension of up to 90 days, as it deems necessary. The report shall include a certification that the funds allocated to the claimant pursuant to this chapter were expended in conformance with applicable laws and rules and regulations. Except for the first report, the report shall also include the audited amounts for the fiscal year prior to the fiscal year audited.
2. Triennial Audits (Performance Audits of Planning Entities and Operators)
The TDA provides guidance for the triennial audit known as a performance audit on pages 46- 47 of the 2007 TDA Guide Book. The guidelines listed below should be updated every time there is a TDA Guide Book update. There are no specific LCTC guidelines for performance audits other than just that the LCTC must follow the regulations of the Department.
General TDA Guidelines:
- The transportation-planning agency shall designate entities other than itself, a county transportation commission, a transit development board, or an operator to make a performance audit of its activities and the activities of each operator to whom it allocates funds. The transportation-planning agency shall consult with the entity to be audited prior to designating the entity to make the performance audit.
Where a transit development board created pursuant to Division 11 (commencing with Section 120000) or a county transportation commission exists, the board or commission, as the case may be, shall designate entities other than itself, a transportation planning agency, or an operator to make a performance audit of its activities and those of operators located in the area under its jurisdiction to whom it directs the allocation of funds. The board or commission shall consult with the entity to be audited prior to designating the entity to make the performance audit.
- The performance audit shall evaluate the efficiency, effectiveness, and economy of the operation of the entity being audited and shall be conducted in accordance with the efficiency, economy, and program results portions of the Comptroller General’s “Standards for Audit of Governmental Organizations, Programs, Activities, and Functions.” Performance audits shall be conducted triennially pursuant to a schedule established by the transportation planning agency, transit development board, or county transportation commission having jurisdiction over the operator.
- The performance audit of the transportation planning agency, county transportation commission, or transit development board shall be submitted to the director. The transportation planning agency, county transportation commission, or transit development board, as the case may be, shall certify in writing to the director that the performance audit of operators located in the area under its jurisdiction has been completed.
- With respect to an operator providing public transportation services, the performance audit shall include, but not be limited to, a verification of the operator’s operating cost per passenger, operating cost per vehicle service hour, passengers per vehicle service hour, passengers per vehicle service mile, and vehicle service hours per employee, as defined in Section 99247. The performance audit shall include, but not be limited to, consideration of the needs and types of the passengers being served and the employment of part-time drivers and the contracting with common carriers of persons operating under a franchise or license to provide services during peak hours, as defined in subdivision (a) of Section 99260.2.
The performance audit may include performance evaluations both for the entire system and for the system excluding special, new, or expanded services instituted to test public transportation service growth potential.
- The performance audit prepared pursuant to this section shall be made available to the public pursuant to the provisions of the California Public Records Act (Chapter 3.5 (commencing with Section 6250) of Division 7 of Title 1 of the Government Code)
3. Annual Budget
The LCTC annual budget establishes the expected revenue expenditures for a given fiscal year. This includes the Local Transportation Fund (LTF) and the State Transit Assistance (STA) fund. These funds are used to administer and implement the various programs and projects under the jurisdiction of the Lassen County Transportation Commission.
08/09 LCTC and STA Budget
08/09 Lassen County Budget
4. Record Keeping
The TDA provides minimal guidance for record keeping and is limited to county auditor record keeping. As it pertains to the LCTC, TDA program record keeping guidelines and guidance shall be developed and maintained and placed in the “Policies and Procedures” section of this handbook. Specific to the TDA, the LCTC is responsible for the keeping of all records as it pertains to transit programs developed in accordance with the TDA. Specific to operations and administration of the LCTC, record keeping policies and procedures should be developed and updated frequently. Please refer to the “Policy and Procedure” section of this handbook for any and all LCTC operations and administration record keeping guidance.
5. Updating Policies and Procedures
Each policy and procedure includes the dates of adoption, revision, and future review. Please refer to all dates to verify policy validity. If a policy has expired, the Executive Director is responsible for updating and developing the necessary changes. When a new LCTC policy and procedure is developed, staff should be notified immediately with all corresponding and pertinent information and the policy should be included in this section of the handbook.