California Code of Regulations › Title 21 - Public Works › Division 3 - California State Transportation Agency › Chapter 2 - Transportation Development [Renumbered] › Article 5.5 - Audit and Expenditure Reports › Section 6667 - Compliance Audit Tasks-Transit Claimants

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In conducting the compliance portion of the audit specified
					 in section
					 6664 for an operator or transit
					 service claimant, the independent auditor shall perform at least the following
					 tasks:
(a) Determine whether the
				  claimant was an entity eligible to receive the funds allocated to it. This
				  determination should be made with reference to the section of the Act under
				  which the funds were allocated and to the definitions in article 1 of the
				  Act.
(b) Determine whether the
				  claimant is maintaining its accounts and records on an enterprise fund basis
				  and is otherwise in compliance with the uniform system of accounts and records
				  adopted by the State Controller pursuant to Public Utilities Code section
				  99243.
(c) Determine whether the funds received by
				  the claimant pursuant to the Act were expended in conformance with those
				  sections of the Act specifying the qualifying purposes, including Public
				  Utilities Code sections
				  99262
				  and
				  99263
				  for operators receiving funds under article 4, sections
				  99275,
				  99275.5 and
				  99277 for article 4.5 claimants,
				  and section
				  99400(c), (d) and
				  (e) for article 8 claimants for service
				  provided under contract, and section
				  99405(d) for
				  transportation services provided by cities and counties with populations of
				  less than 5,000.
(d) Determine
				  whether the funds received by the claimant pursuant to the Act were expended in
				  conformance with the applicable rules, regulations, and procedures of the
				  transportation planning agency and in compliance with the allocation
				  instructions and resolutions.
(e)
				  Determine whether interest earned on funds received by the claimant pursuant to
				  the Act were expended only for those purposes for which the funds were
				  allocated, in accordance with Public Utilities Code sections
				  99234.1,
				  99301,
				  99301.5
				  and
				  99301.6.
(f) Verify the amount of the claimant's
				  operating cost (as defined by section
				  6611.1) for the fiscal year, the
				  amount of fare revenues required to meet the ratios specified in sections
				  6633.2 and
				  6633.5 and the amount of the sum
				  of fare revenues and local support required to meet the ratios specified in
				  section 6633.2.
(g) Verify the amount of the claimant's
				  actual fare revenues (as defined by section
				  6611.2 and by Public Utilities
				  Code section
				  99205.7)
				  for the fiscal year.
(h) Verify the
				  amount of the claimant's actual local support (as defined by section
				  6611.3) for the fiscal
				  year.
(i) Verify the maximum amount
				  the claimant was eligible to receive under the Act during the fiscal year in
				  accordance with sections
				  6634 and
				  6649.
(j) Verify, if applicable, the amount of the
				  operator's expenditure limitation in accordance with section
				  6633.1.
(k) In the case of an operator, determine
				  whether the operator's employee retirement system or private pension plan is in
				  conformance with the provisions of Public Utilities Code sections
				  99271,
				  99272,
				  and
				  99273.
(l) In the case of an operator, determine
				  whether the operator has had a certification by the Department of the
				  California Highway Patrol verifying that the operator is in compliance with
				  section
				  1808.1 of the
				  Vehicle Code, as required in Public Utilities Code section
				  99251.
(m) In the case of an operator, verify, if
				  applicable, its State Transit Assistance eligibility pursuant to Public
				  Utilities Code section
				  99314.6
				  or
				  99314.7.
(n) In the case of a claimant for community
				  transit services, determine whether it is in compliance with Public Utilities
				  Code sections
				  99155
				  and
				  99155.5.
1. New
					 section filed 5-7-81; effective thirtieth day thereafter (Register 81, No.
					 19).
2. Amendment of subsection (c) filed 10-17-86; effective
					 thirtieth day thereafter (Register 86, No. 42).
3. Amendment of
					 subsection (c) filed 9-1-87; operative 10-1-87 (Register 87, No.
					 37).
4. Amendment filed 8-16-88; operative 9-15-88 (Register 88, No.
					 34).
5. Repealer of subsection (k) and relettering of subsections
					 (l) to (k) and (l) 8-17-89; operative 9-16-89 (Register 89, No.
					 34).
6. New subsection (m) filed 8-13-90; operative 9-12-90
					 (Register 90, No. 40).
7. New subsection (n) filed 8-1-91; operative
					 9-2-91 (Register 91, No. 48).
8. Amendment of subsections (c) and
					 (m) and NOTE filed 7-20-92; operative 8-29-92 (Register 92, No. 30).
Note: Authority cited: Section
						99241,
						Public Utilities Code. Reference: Sections
						99155,
						99155.5,
						99234.1,
						99241,
						99243,
						99245,
						99251,
						99275.5,
						99276
						and
						99314.6,
						99314.7
						and
						99405(d),
						Public Utilities Code.