Orange County Transportation Authority

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Audit Plan and Reports
Audit Plan and Quarterly Updates
FY20-21 Audit Plan

1st Qtr Update

2nd Qtr Update

FY19-20 Audit Plan

1st Qtr Update

2nd Qtr Update

3rd Qtr Update

4th Qtr Update

FY18-19 Audit Plan

1st Qtr Update

2nd Qtr Update

3rd Qtr Update

4th Qtr Update

FY17-18 Audit Plan

1st Qtr Update

2nd Qtr Update

3rd Qtr Update

4th Qtr Update

Fiscal Year 2016-17

FY16-17 Audit Plan

1st Qtr Update

2nd Qtr Update

3rd Qtr Update

4th Qtr Update

Fiscal Year 2015-16

FY15-16 Audit Plan

1st Qtr Update

2nd Qtr Update

3rd Qtr Update

4th Qtr Update

Fiscal Year 2014-15

FY14-15 Audit Plan

1st Qtr Update

2nd Qtr Update

3rd Qtr Update

4th Qtr Update

Fiscal Year 2013-14

FY13-14 Audit Plan

1st Qtr Update

2nd Qtr Update

3rd Qtr Update

4th Qtr Update

Fiscal Year 2012-13

FY12-13 Audit Plan

1st Qtr Update

2nd Qtr Update

3rd Qtr Update

4th Qtr Update
Audit Reports
08-12-20 Oversight Controls and Contract Compliance Related to the Interstate 5 Project - State Route 55 to State Route 57, Internal Audit Report No. 20-510

09-23-20 Investments - Compliance, Controls, and Reporting, January 1 through June 30, 2020

10-28-20 Employee Separations, Internal Audit Report No. 21-501

11-11-20 Audit of Banking Services and Agreement with Bank of the West, Internal Audit Report No. 20-507

08-28-19 Agreement with Element Markets Renewable Energy, LLC, for Purchase of Natural Gas and Monetization of Federal and State Credits, Internal Audit Report No. 19-511

08-28-19 Audit of State Transportation Improvement Program Planning, Programming and Monitoring Program, Program Fiscal Year 2016-2017

09-25-19 Coach Operator Scheduling, Internal Audit Report No. 19-505

11-13-19 Board Member Compensation, Mileage Reimbursements, and Training, Internal Audit Report No. 19-513

11-13-19 Investments - Compliance, Controls, and Reporting, January 1 through June 30, 2019

11-13-19 Oversight Controls and Contract Compliance Related to the Orange Transportation Center Parking Structure Project

01-08-20 91 Express Lanes Master Custodial Account and Revenue Allocation, Internal Audit Report No. 19-514

01-08-20 Bus Marketing, Internal Audit Report No. 19-512

01-08-20 Corporate Credit Cards, Internal Audit Report No. 20-504

01-22-20 Fiscal Year 2018-19 Annual Financial and Agreed-Upon Procedures Reports

01-22-20 Same-Day Taxi Service, Internal Audit Report No. 20-503

02-26-20 Audit Responsibilities of the Finance and Administration Committee

02-26-20 Interagency Fare Revenue Agreements, Internal Audit Report No. 20-505

03-11-20 Orange County Local Transportation Authority Measure M2 Maintenance of Effort, Agreed-Upon Procedures Report, City of Santa Ana, Year Ended June 30, 2019

03-11-20 Orange County Local Transportation Authority Measure M2 Maintenance of Effort, Agreed-Upon Procedures Report, City of Stanton, Year Ended June 30, 2019

03-11-20 Performance Audit of the Orange County Transportation Authority's Patch Management Program

04-08-20 Investments - Compliance, Controls, and Reporting, July 1 through December 31, 2019

04-22-20 OCLTA Measure M2 Agreed-Upon Procedures Reports, Year Ended June 30, 2019

05-27-20 Medical Exams, Internal Audit Report No. 20-508

06-10-20 Revenue Vehicle Maintenance, Internal Audit Report No. 20-506

07-11-18 California Governor’s Office of Emergency Services, Grant Monitoring Review, Fiscal Year 2014-15 California Transit Security Grant Program, Award No. 67610002

07-25-18 Interstate 405 Improvement Project Project Management Contracts, Internal Audit Report No. 18-505

09-12-18 Audit of State Transportation Improvement Program Planning, Programming and Monitoring Program, Program Fiscal Year 2015-2016

09-12-18 Warranty Administration, Internal Audit Report No. 18-510

10-24-18 ACCESS Service, Internal Audit Report No. 18-514

10-24-18 Investments - Compliance, Controls, and Reporting, January 1 through June 30, 2018

10-24-18 Financial and Compliance Audits of Eight Measure M2 Comprehensive Transportation Funding Programs Projects

01-09-19 Audit of Oversight Controls and Contract Compliance Related to the Interstate 5 High-Occupancy Vehicle Improvement Project Pacific Coast Highway to San Juan Creek Road

01-23-19 Rail Right-of-Way Maintenance, Internal Audit Report No. 19-502

04-24-19 Mobile Ticketing Operations, Internal Audit Report No. 19-505

04-24-19 Recruitment and Employment Audit

05-22-19 Investments - Compliance, Controls, and Reporting, July 1 through December 31, 2018

06-29-19 Construction Safety Program, Internal Audit Report No.19-506

07-12-17 Department of Homeland Security, Federal Emergency Management Agency, Region IX Grants Management Division, Financial Monitoring Review of 2014 and 2015 Transit Security Grant Program Funding

08-23-17 `Performance Audit of the Orange County Transportation Authority’s Storm Water Pollution Prevention Program

09-13-17 Audit of State Transportation Improvement Program Planning, Programming and Monitoring Program, Fiscal Year 2014-2015

09-13-17 Investments Compliance, Controls, and Reporting, January 1 through June 30 2017

09-13-17 Transit Police Services, Internal Audit Report No. 17-512

09-23-17 Audit of State Transportation Improvement Program Planning, Programming and Monitoring Program, Program Fiscal Year 2014 2015

09-13-17-17 Contracted Fixed-Route Operations, Internal Audit Report No. 17-508

10-25-17 Limited-Scope Audit Right-of-Way Acquisition Activities for Interstate 405 Improvement Project, Internal Audit Report No. 18-502

11-08-17 Employee Health Benefits, Internal Audit Report No. 17-506

12-13-17 Orange County Transportation Authority, Proposition 1B Bond Programs

01-24-18 Purchasing Cards, Internal Audit Report No. 18-503

01-24-18 Investigation and Limited Scope Review of the Senior Mobility Program Operated by the Korean American Senior Association

02-14-18 Investments - Compliance, Controls, and Reporting, July 1 through December 31, 2017

04-25-18 Investigation and Limited Scope Review of Take-Home Vehicle Assignment

04-25-18 Fleetwatch Fluid Management System, Internal Audit Report No. 18-506

05-23-18 Cooperative Agreement with Metrolink for the Control Point Fourth Project, Internal Audit Report No. 18-504

05-23-18 Brown Act Compliance, Internal Audit Report No. 18-508

Fiscal Year 2016 - 17

07-13-16 State of California, Department of Transportation, Incurred Cost Audit - Orange County Transportation Authority

09-14-16 Audit of State Transportation Improvement Program Planning, Programming and Monitoring Program, Program Fiscal Year 2013-2014

09-14-16 Customer Relations, Internal Audit Report No. 16-508

09-14-16 Project Controls, Internal Audit Report No. 16-507

10-12-16 Investments Compliance Controls and Reporting Review January through June 2016

10-12-16 Financial and Compliance Audits of Eight Measure M2 Comprehensive Transportation Funding Programs Projects

01-11-17 Payment Card Industry Data Security Standard Compliance, Internal Audit Report No. 17-502

02-08-17 Status of Coach Operator Health and Insurance Benefits Audit

03-08-17 Budget Development, Monitoring, and Reporting, Internal Audit

03-22-17 Orange County Transportation Authority Policies and Procedures, Internal Audit Report No. 17-507

04-26-17 Investment Management Service Contracts, Internal Audit Report No. 17-504

04-26-17 Investments Compliance, Controls, and Reporting, July 1 through December 31, 2016

05-10-17 Agreement for On-Call General Auditing Services

06-28-17 Oversight Controls and Contract Compliance Related to Agreements for Public Outreach for the West County Connectors Project6

Fiscal Year 2015 - 16

07-08 15 Review of Agreement No. C-4-1816 with Woodruff, Spradlin & Smart for Legal Services

07-08-15 Orange County Transportation Authority Audit Report, Highway Railroad Crossing Safety Account Program

09-09-15 Audit of State Transportation Improvement Program Planning, Programming and Monitoring Program, Program Fiscal Year 2012-2013

09-09-15 Orange County Transportation Authority Audit Report, Traffic Light Synchronization Program

09-09-15 Orange County Transporttion Authority Audit Report, State-Local Partnership Program

10-28-15 Investigation and Limited Scope Review of Administration of the Deferred Compensation Plan and Revenue Reimbursement Account

11-11-15 Review of Bidder Protest Process

12-09-15 Review of Technology and User Support Section

04-13-16 Accounts Payable Controls

04-13-16 Investments Compliance, Controls, and Reporting, July 1 through December 31, 2015

04-13-16 Oversight Controls, Contract Compliance, and Billings Related to the Bristol Street Widening Project

04-13-16 Investigation and Limited Scope Review of the Procurement for Mobile Bus Routers

04-27-16 Equipment Assignment, Tracking and Reporting

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.pdf

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
2019 OCLTA GANN Report - Final

2019 OCLTA LTA Financial Statements - Final

2019 OCLTA Measure M2 Status Report - Final

2019 OCLTA Measure M2 Local Fair Share AUP Reports – Final

2019 OCLTA Measure M2 Senior Mobility Program AUP Reports - Final

2019 OCTA 91 Express Lanes FS- Final

2019 OCTA CAFR - Final

2019 OCTA CAFR Independent Auditors Report - Final

2019 OCTA GANN Report - Final

2019 OCTA LTF Financial Statements - Final

2019 OCTA NTD AUP - Final

2019 OCTA Prop 1B and TDA Report - Final

2019 OCTA Single Audit Report - Final

2019 OCTA STAF Financial Statements - Final

2019 OCTA Treasury and Investment AUP Report -Final

2018 OCTA 91 Express Lanes FS - Final

2018 OCTA CAFR - Final

2018 OCTA CAFR Independent Auditors Report - Final

2018 OCTA GANN Limit AUP - Final

2018 OCTA LTF Financial Statements - Final

2018 OCTA NTD AUP - Final

2018 OCTA Prop 1B and TDA Report - Final

2018 OCTA SAS 114 Letter - Final

2018 OCTA Single Audit Report - Final

2018 OCTA STAF Financial Statements - Final

2018 OCTA Treasury AUP - Final

2018 OCLTA GANN Limit AUP - Final

2018 OCLTA LTA Financial Statements - Final

2018 OCLTA Measure M2 Status Report - Final

2018 OCLTA Measure M2 Local Fair Share AUP - Final

2018 OCLTA Measure M2 Senior Mobility Program AUP - Final

2018 OCTA NTD AUP - Final

2017 CAFR

2017 OCTA Management Letter - Final

2017 OCTA NTD AUP - Final

2017 OCTA Prop 1B and TDA Report - Final

2017 OCTA SAS 114 Letter - Final

2017 OCTA Single Audit - Final

2017 OCTA SR 91 Express Financial Statements - Final

2017 OCTA STAF Financial Statements - Final

2017 OCTA Treasury AUP - Final

2017 OCLTA GANN Limit AUP - Final

2017 OCLTA Measure M2 Status Report - Final

2017 OCTA CAFR Independent Auditors Report - Final

2017 OCTA GANN Limit AUP - Final

2017 OCTA Laguna Beach MTL 4 TDA - Final

2017 OCLTA LTA Financial Statements - Final

2017 OCTA LTF Financial Statements - Final

2017 OCLTA Measure M2 Local Fair Share AUP

2017 OCLTA Measure M2 Senior Mobility Program AUP

Fiscal Year 2015-16

Annual Financial and Compliance Reports

2016 OCTA CAFR

2016 OCTA Laguna Beach MTL 4 TDA

2016 OCTA LTF Financial Statements

2016 OCTA Management Letter

2016 OCTA NTD AUP Report

2016 OCTA Prop 1B and TDA Report

2016 OCTA SAS 114 Letter

2016 OCTA Single Audit Report

2016 OCTA SR 91 Express Financial Statements

2016 OCTA STAF Financial Statements

2016 OCTA Treasury AUP

2016 OCLTA GANN Limit AUP

2016 OCLTA LTA Financial Statements

2016 OCLTA Measure M2 Status Report

2016 OCTA CAFR Independent Auditors Report

2016 OCTA GANN Limit AUP

2016 OCLTA Measure M2 Local Fair Share AUP

2016 OCLTA Measure M2 Senior Mobility Program AUP

2016 OCLTA Measure M2 Senior Non Emergency Medical Transportation Program AUP

Fiscal Year 2014-15

Annual Financial and Compliance Reports

2015 OCTA CAFR

2015 OCLTA Financial Statement - Final

2015 OCLTA GANN Limit AUP - Final

2015 OCTA 91 Express Lanes FS

2015 OCTA GANN Limit AUP - Final

2015 OCTA LTF Financial Statements - Final

2015 OCTA Measure M1 Status Report - Final

2015 OCTA Measure M2 Status Report - Final

2015 OCTA NTD AUP Report

2015 OCTA Prop 1B and TDA Report - Final

2015 OCTA Single Audit Report - Final

2015 OCTA STAF Financial Statements - Final

2015 OCTA Treasury AUP - Final

2015 OCLTA Measure M2 Local Fair Share AUP

2015 OCLTA Measure M2 Senior Mobility Program AUP

TDA Claimant Audit Reports

2015 OCTA Laguna Beach MTL 4 TDA - Final

Fiscal Year 2013-14

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 2012-13

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 2011-12

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
FY16-FY18 TDA Performance Audit - Laguna Beach Municipal Transit Lines

FY16-FY18 TDA Performance Audit - OCTA and OCTD

Fiscal Year 2019 Federal Triennial Review

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