Orange County Transportation Authority
P2545-0029, P2535-0080, P2525-0039, P2525-0022, P2525-0038, P2525-0021
Proposition 1B Bond Program
Project Numbers 0000020636, 1213000168, 1200020231,200020282, 1200020248, and 1200020072
Date Issued: 10/27/2017
Attached is the audit report pertaining to the audit performed on the following Proposition 1B (Prop 1B) projects:
| Project Name | Project Number | P Number | Amount Audited |
|---|---|---|---|
| Sand Canyon Grade Separation | 0000020636 | P2545-0029 | $6,457,051.00 |
| Oso Parkway Widening | 1213000168 | P2535-0080 | $1,204,000.00 |
| Tustin Ave and Rose Drive Overcrossing | 1200020282 | P2525-0039 | $18,245,598.00 |
| Placentia Ave Undercrossing | 1200020072 | P2525-0022 | $9,299,039.00 |
| Orangethrope Ave Grade Crossing | 1200020231 | P2525-0038 | N/A1 |
| Kraemer Blvd Undercrossing | 1200020248 | P2525-0021 | N/A1 |
N/A1 = Not applicable; project expenditures were not audited
The projects' implementing agency is Orange County Transportation Authority. The projects were funded using Proposition 1B Highway - Railroad Crossing Safety Account funds, Trade Corridors Improvement funds, and State-Local Partnership Program Account funds.
As required by the Governor's Executive Order S-02-07 and SB88, the expenditures of bond proceeds and outcomes are subject to audit. The audit was performed by the Department of Finance on behalf of Caltrans. Deputy Directive 100-R1, "Departmental Responses to Audit Reports" cites responsibilities of Division Chiefs relative to audits performed. The audit disclosed the following findings:
- Incorrect Reporting of Project Benefits/Outcomes - The project benefits/outcomes approved by Caltrans/CTC were not adequately reported in the Final Delivery Reports.
- Final Delivery Reports Not Submitted Timely - The Final Delivery Reports for projects 0000020636, 1200020248, and 1200020072 were not submitted to Caltrans within six months of the projects becoming operable (construction contract acceptance date).
Please provide the Independent Office of Audits and Investigations a Corrective Action Resolution (CAR) on the audit finding within 90 days of this memorandum's date and reference the project numbers above on the CAR.
Orange County Transportation Authority Proposition 1B Program Audit (PDF)