Transportation Development Act (TDA) Requirement

The California Code of Regulations, Title 21, section 6662, requires each transportation planning agency, county transportation commission, and metropolitan transit development board shall transmit to the State Controller, annually and within 12 months of the end of the fiscal year, a report of an audit of its accounts and records by the appropriate county auditor, a certified public accountant, or a public accountant pursuant to Sections 6505 and 26909 of the Government Code. The audit shall be performed in accordance with the Basic Audit Program and Reporting Guidelines for California Special Districts prescribed by the State Controller pursuant to Section 26909 of the Government Code and must include a determination of compliance with the Act and the administrative rules and regulations.

The California Code of Regulations, Title 21, sections 6661 and 6751, requires Local Transportation Fund and State Transit Assistance Fund recipients to submit a fiscal audit report to the State Controller’s Office annually and within 180 days after the end of the fiscal year. The audit report shall be conducted in accordance with generally accepted auditing standards and include a compliance certification with the TDA. The State Controller’s Office will not authorize any payment to a regional entity that is delinquent in its submission of a state transit assistance fund fiscal audit report.

The Public Utilities Code section 99245 and California Code of Regulations, Title 21, sections 6663 and 6664, require that each claimant expending transit and non-transit funds submit a fiscal and compliance report issued by an independent auditor to the State Controller’s Office annually and within 180 days after the end of the fiscal year. The responsible entity (transportation planning agency, county transportation commission, or metropolitan transit development board) may grant an extension to the claimant of up to 90 days as it deems necessary. Except for the claimant’s first report, the report must also include the audited amounts for the fiscal year prior to the fiscal year audited. If a claimant has delinquent transit or non-transit audit reports, the responsible entity will suspend payments until the claimant’s audit report submissions are current.

California Code of Regulations, Title 21, section 6664.5 require a performance audit be conducted triennially pursuant to Public Utilities Code section 99246, on a schedule determined by the transportation planning agency, county transportation commission or metropolitan transit development board having jurisdiction over the operator, for each operator that has operated its public transportation system for one year or longer. The transportation planning agency, county transportation commission or the metropolitan transit development board, as appropriate, shall provide to the Director and the Controller prior to September 1 of each fiscal year:

(1) A schedule of performance audit reports to be submitted during that fiscal year.

(2) A list of all entities, which are subject to performance, audits pursuant to Public
Utilities Code section 99246. 

http://www.dot.ca.gov/hq/MassTrans/State-TDA.html