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Triennial performance audit flags late audits and missing CTSA metrics for Del Norte RCTA
Summary
A Moore & Associates triennial performance audit found three items needing attention: late state controller/fiscal audits, a Transdev FTE definition gap, and missing performance metrics for the CTSA program.
The Del Norte County RCTA received a preview of its triennial performance audit covering fiscal years 2021–22 through 2023–24. Consultant findings included two timeliness issues and one operations-related deficiency. The board heard the audit summary and was told a fuller report will return at a future meeting.
Moore & Associates provided the triennial audit. The consultant and RCTA staff described three findings: (1) late submission of the state controller report two years ago, (2) the agency’s annual fiscal audit has been completed after the statutory March 31 deadline for two consecutive years, and (3) an inconsistency in how Transdev reported full-time-equivalent (FTE) employee counts under the Transportation Development Act definitions and no written policy was available when auditors requested it. The consultant also noted the agency has not yet implemented a prior recommendation to work with the county auditor on capitalizing certain contracting costs, and that the CTSA (Consolidated Transportation Services Agency) program lacks formal performance metrics.
Executive Director Joe said the fiscal audit from the contracted auditor has arrived late two years running and that staff will implement a corrective action plan to address timeliness. On the Transdev FTE finding, the consultant identified the lack of a policy demonstrating how Transdev calculates TDA FTEs when asked by auditors. On the CTSA program, the consultant recommended establishing official performance metrics.
Why it matters: Timeliness of required financial reports can risk penalties or loss of funds if persistent. The Transdev FTE finding and absent CTSA metrics do not appear to have resulted in sanctions but are operational items auditors expect to be documented.
Board response and next steps: RCTA staff said they will follow up with finance to examine whether some contracting costs should be capitalized (which could affect operating statistics) and will return with a full audit report and recommended corrective actions at a later meeting. No board action was required at this meeting; the item was informational.
Speakers and excerpts in this article come from the meeting record; the consultant Moore & Associates was referenced and a full report will be provided in a subsequent packet.
