Section 6667 - Compliance Audit Tasks-Transit ClaimantsIn 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.Cal. Code Regs. Tit. 21, § 6667
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.
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).