Kern Council of Governments Triennial Performance Audit Workshop July 19, 2001

Kern Council of GovernmentsKern Council of Governments

Triennial Performance Audit WorkshopTriennial Performance Audit Workshop

July 19, 2001July 19, 2001

Triennial Performance Audit (TPA)Triennial Performance Audit (TPA)

What is a triennial performance audit?

Who will be audited?Why are the audits necessary?How will the audits be conducted?Final Audit ReportConclusions/Questions

What is a Triennial Performance Audit?What is a Triennial Performance Audit?

Independent, objective evaluation of Kern Council of Governments and each of the respective transit programs under its jurisdiction

Provides sound, constructive recommendations for transit and paratransit service improvements

What is a Triennial Performance Audit?What is a Triennial Performance Audit?

Independent, comprehensive review of the recipient’s management of TDA funds.

Through the audit process transit agencies can improve their efficiency and effectiveness.

Who Will Be Audited?Who Will Be Audited?

Arvin, California City, Delano, McFarland, Ridgecrest, Shafter, Taft, Tehachapi, Wasco, North Bakersfield Recreation and Parks District/ Consolidated Transportation Service Agency, Golden Empire Transit and Kern Regional Transit

Kern COG’s transit-related functions

Why Are the Audits Necessary?Why Are the Audits Necessary?

California Public Utilities Code requires that all public transit agencies and Regional Transportation Planning Entities conduct a TPA to be eligible for TDA funding (Local Transportation Fund and State Transit Assistance Fund)

How Will the Audits be Conducted?How Will the Audits be Conducted?

Moore & Associates of Valencia have been hired to conduct the TPA and will be contacting each transit agency, as well as Kern COG, during the next several weeks to:

How Will the Audits be Conducted?How Will the Audits be Conducted?

Assess compliance with statutory and regulatory requirements;

Assess implementation of prior audit recommendations;

Verify performance indicators and their use (performance indicators are: operating costs; passenger count; vehicle service hours; vehicle service miles; employee hours; and fare revenue)

How Will the Audits be Conducted?How Will the Audits be Conducted?

Review individual transit operator functions; and

Review Kern COG’s transit-related functions.

Final Audit ReportFinal Audit Report

A final report will be prepared and presented to the Kern COG Board at its September meeting.

Conclusions/QuestionsConclusions/Questions