Overview The Internal Audit Department has completed a review of the bidder protest process. Based on the review, the Orange County Transportation Authority complies with regulations and procedures for handling of bid protests, except for the requirement to notify the Federal Transit Administration of protests relating to federally funded procurements.

Measure M 10- Year Review and Outreach Continue The review is conducted at least once every decade to evaluate the overall performance of the plan, which is expected to generate $14 billion through 2041.

Ms. Scott asked whether the ten- year review scheduled for the upcoming year would include an analysis of potential program modifications. Mr. Mortazavi stated that the ten- year review process is expected to be conducted between now and next summer and would include an evaluation of whether certain program definitions should be expanded or adjusted.

Discussion CalOES performed a field review for the purpose of determining whether the Orange County Transportation Authority (OCTA) complied with applicable laws, regulations, guidelines, and policies related to CTSGP funding. The CalOES grants monitor reported no findings as a result of this review.

Ten- Year Review Initial review completed in 2015 Second review underway with target completion in October 2025 Section 11 of M2 Ordinance - Consideration for changes in: Local, state and federal transportation plans and policies Land use, travel and growth projections Project cost estimates and revenue projections

Performance Trends – summaries of performance indicators for the audit period. Functional Review – high-level review of key functional areas surveyed as part of the process of conducting the audit, resulting in suggestions for operational and management improvements.

Stakeholder Survey Results How has e-bike usage in your city/region changed over the last year? 3.00% 3% 6.00% 33% 56%

M2 Eligibility Guidelines - funds extensions must be submitted as part of the semi-annual review process prior to the end of the third year from the date of receipt of funds.

Overview The Internal Audit Department has completed a review of Wholesale Pass Sales operations. Based on this review, the Internal Audit Department has determined that controls in place are generally adequate; however, two recommendations were made to improve security over inventory and to improve follow-up of past due accounts receivable.

Overview The Federal Transit Administration has completed the fiscal year 2023 triennial review of the Orange County Transportation Authority. The purpose of the review is to evaluate compliance with grant requirements and management practices as they relate to the use of federal funds.