MCOG accepts triennial performance audits; MTA told to address staffing and facility modernization

The Mendocino Council of Governments on June 2 accepted triennial performance audits for the regional agency (MCOG) and the Mendocino Transit Authority (MTA), reports prepared by Moore & Associates under the Transportation Development Act.

Kathy Chambers of Moore & Associates presented the audits and described the two different reviews in the TDA process: a compliance review and a functional review. For MCOG, Chambers said the agency was fully in compliance with the 15 compliance items reviewed and had no new findings. One prior recommendation — to include reserve account detail in MTA and MCOG fiscal reporting — was implemented under a new fiscal audit contract, Chambers said.

For MTA, the auditor found it met 13 of 15 compliance items but reported two compliance findings and two functional findings. Chambers said the first compliance finding was that MTA had not demonstrated use of the TDA definition of full‑time equivalent employee for State Controller reports; the data submitted did not permit the auditor to confirm the correct TDA calculation. The second compliance finding concerned an over‑allocation of TDA funding in fiscal year 2022–23 caused by the receipt of additional federal funds that were not accounted for in the original allocation; the auditor noted that MTA and MCOG have already worked on a repayment plan and recommended continued fulfillment of that agreement.

Chambers also recommended that MTA consider hiring a dedicated grants manager to relieve the executive director and improve grant administration. The auditor added that MTA’s maintenance facility should be modernized and standard operating procedures developed to prepare for battery electric vehicle maintenance and to ensure consistent procedures.

The board moved to accept the final audit reports as prepared by Moore & Associates; a roll‑call vote recorded the motion as approved.