Measure C Citizen Oversight Committee

Action: Review and comment, comment with edits, the June 13, 2024 Measure C Citizen Oversight Committee Action Summary.

SUMMARY: Local Transportation Pass-Through Projects and Programs and Short-Term Regional Transportation Program Annual Reporting Requirements and Submittals for Measure C Extension FY 2022-23 Funds

Pursuant to the adopted Fresno County Transportation Authority procedures for administration of Measure C Extension Funds for Local Transportation Pass-Through Projects and Programs, and Short-Term Regional Transportation Program projects, local agencies are required to submit their Measure C Extension Expenditure Report(s) for the fiscal year 2022-23:

• City of Sanger

While the agency above did not meet the Measure C Extension Reporting Deadline Requirement for FY22-23 they were given an extension due to staffing turnover and hiring of a new City Manager. The report will be audited for accuracy and compliance by Price Paige & Company.

ACTION: Review and comment.

SUMMARY: Price Paige & Company Certified Public Accountants was retained by the Authority to perform the audit of finances on all local agencies receiving Measure C Extension revenue as required in the 2006 Measure C Extension Expenditure Plan. The firm has recently completed the audit of finances and submitted the final report for fiscal years ending June 30, June 30, 2021¹, June 30, 2022¹ , and June 30, 2023¹ for the agencies listed below:

FY/21: City of Huron

FY/22: City of Coalinga, City of Firebaugh, City of Fresno, Fresno FAX, Fresno Airports, City of Kingsburg, City of Selma

FY/23: City of Clovis, Clovis Transit, Fresno Airports, City of Mendota, City of Reedley, Fresno COG, FCRTA

In summary the firm stated that overall, local agencies continue to adhere to the record keeping and reporting requirements, as well as proper expenditure of Measure C funds in accordance with provisions of the Measure C Transportation Sales Tax Extension. The remaining agencies in process of their audits will be presented to the Committee at a future meeting.

¹FCTA Audits of local agencies are dependent on agency audits.

ACTION: Review and comment.

SUMMARY: The Authority has retained Brown Armstrong Accountancy Corporation to perform FY 2020-2021 and 2021-2022 audit of finances. They have recently completed their analysis and submitted the final report, which is included in the agenda package.

In planning and performing the audit of the financial statements of the governmental activities, each major fund, the Special Purpose Trust Fund of Fresno County Transportation Authority as of the years ended June 30, 2021 and 2022, in accordance with auditing standards generally accepted in the United States, considered the Authority’s system of internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of auditing the Authority’s financial statements.

The attached report provides an analysis and summary of the audit findings.

ACTION: Review and comment.

Summary:  Each fiscal year the Citizen Oversight Committee (COC) asks all local agencies receiving Measure C Local Transportation Pass-Through Funds to complete a reporting of how they expect to spend the current year’s Measure C Local Program allocations. The request goes out to local agencies via a form that staff updates and emails out each year.

To date, the following required Local Agency Budget Forms were completed and returned for COC review by local agencies:

• City of Coalinga
• Clovis Transit

Action: Review, approve and recommend action.

 

Summary: The Measure C Citizen Oversight Committee reviewed the 2023-2024 Annual Report for the Measure C Expenditure Plan. This was worked on by the subcommittee members consisting of Shannon Avilla, Louis Herrera, and David Martin. Staff from both Fresno Council of Governments and Fresno County Transportation Authority (FCTA) cannot influence this report. Staff remains unbiased and provides only technical information from direction of the subcommittee.

Action: This is an information item.