Audit Services for the TDA Triennial Performance Audit

The Sacramento Area Council of Governments (SACOG) is a voluntary association of governments and a Joint Powers Authority under California Government Code Section 6500 et seq. Member jurisdictions include 22 cities and six counties: the County of Sacramento (including the cities of Citrus Heights, Elk Grove, Folsom, Galt, Isleton, Rancho Cordova and Sacramento); the County of Yolo (including the cities of Davis, West Sacramento, Winters, and Woodland); the County of Sutter (including the cities of Live Oak and Yuba City); the County of Yuba (including the cities of Marysville and Wheatland); Placer County (including the cities of Auburn, Colfax, Lincoln, Rocklin, Roseville and Town of Loomis) and El Dorado County (including the City of Placerville).

SACOG is the federally designated Metropolitan Planning Organization (MPO) for the six-county Sacramento region, including the counties of Sacramento, Sutter, Yolo, Yuba, El Dorado, and Placer. SACOG is also the state designated Regional Transportation Planning Agency (RTPA) for the counties of Sacramento, Yolo, Sutter and Yuba.

SACOG is seeking an experienced and qualified firm to conduct Transportation Development Act (TDA) Triennial Performance Audits for SACOG and Transit Operators for the fiscal years ending June 30, 2022, June 30, 2023, and June 30, 2024. A contract will be awarded for the duration of the audit exercise, usually one year.

The California Public Utilities Code requires that all Transit Operators and Regional Transportation Planning Entities have a triennial performance audit conducted of their activities. While meeting the legal requirements for conducting a performance audit is important, a performance audit also provides an opportunity for an independent, objective and comprehensive review of the economy, efficiency and effectiveness of the entity being audited.

A performance audit is a systematic process of evaluating an organization's effectiveness, efficiency and economy of operation under management control. The objectives of the audit are to provide a means for evaluating an organization's performance and to enhance the performance by making recommendations for improvements. The audit measures performance against acceptable criteria and focuses on management's planning and control system. In addition, the audit evaluates the adequacy of an organization's systems and the degree of compliance with established policies and procedures. The evaluation results are reported to appropriate individuals or agencies requesting the audit or being audited, along with any recommendations for improvements.