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

3. 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 Report  Conclusions/Questions

4. 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

5. 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.

6. 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

7. 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)

8. 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:

9. 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)

10. How Will the Audits be Conducted?  Review individual transit operator functions; and  Review Kern COG’s transit- related functions.

11. Final Audit Report  A final report will be prepared and presented to the Kern COG Board at its September meeting.

12. Conclusions/Questions