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Introduction Transportation Development Act (TDA) requires that a - PDF document

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5/1/2020 Triennial Performance Audit of Mendocino Council of Governments & Mendocino Transit Authority May 4, 2020 Introduction Transportation Development Act (TDA) requires that a triennial performance audit be conducted of MCOG

  1. 5/1/2020 Triennial Performance Audit of Mendocino Council of Governments & Mendocino Transit Authority May 4, 2020 Introduction • Transportation Development Act (TDA) requires that a triennial performance audit be conducted of MCOG and MTA. • Audits commissioned by and submitted to Caltrans by MCOG as the Regional Transportation Planning Agency under State law. • The process reviews accountability and efficient and effective use of revenues. 2 1

  2. 5/1/2020 Purpose of the Audit • Audit is retrospective. Current triennial cycle covers FYs 2015-16 through 2017-18 • Test for compliance with various statutory provisions and performance measures. • Management tool to improve for the future. 3 Scope of the Audit • Has the agency complied with state requirements? • Has the agency implemented prior recommendations? • What are the performance trends? • How well has the agency provided service? • What recommendations can be made? 4 2

  3. 5/1/2020 MTA Audit • Full compliance with 6 of 9 requirements  Partial compliance with reporting • Status 5 prior performance audit recommendations  1 implemented, 3 carried forward, 1 no longer applicable • Met farebox recovery ratios - change in 2016 to 10% ratio  Despite increased operating costs and declining ridership • Organizational changes, update outdated operations policies 5 MTA Audit Recommendations • Improve upon consistent reporting of performance data to the State Controller. • Perform expanded data analysis using results from newly invested technology systems. • Update the Short Range Transit Development Plan • Consider an alternate funding formula for Senior Center TDA funds. 6 3

  4. 5/1/2020 MCOG Audit • Full compliance with 12 requirements  TPC - improved review of MTA performance against MCOG-derived transit standards. • Status 3 prior performance audit recommendations  2 implemented, 1 in progress (alternate funding formula for senior center TDA funds) • New executive director in June 2018, develop relations and build partnerships to enhance MCOG • Regional Transportation Plan (adopt Feb 2018) and partnerships to reducing greenhouse gas emissions 7 MCOG Audit Recommendations • Consider an alternate funding formula for senior center TDA funds. • Confirm alignment of MCOG personnel roles and responsibilities with RTPA functions. 8 4

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