Agency: City of Bell Gardens
Contact: Rimo Hanson (rhanson@bellgardens.org)
Phone: 5628067707
Deadline: 12/12/2020
More: RFP Detail Online
The City of Bell Gardens, California entered into various Memorandum of Understanding (MOU) agreements with the Los Angeles County Metropolitan Transportation Authority (LACMTA) to receive Proposition A discretionary incentive grants for participating in the United States Department of Transportation (DOT), Federal Transit Administration (FTA) Consolidated National Transit Database (NTD) Voluntary Reporting. The City of Bell Gardens is required to complete a NTD report detailing costs to administer Bell Garden’s “Town Trolley” (fixed route) with service pick-ups at Bell Gardens Park, Market Place, Ford Park and City Hall from 6:30 AM to 5:30 PM and “DART” (Dial-A-Ride non-fixed route transportation) for people whose disability or condition prevents them from using a regular transit operation or DART. These transportation services for citizens of Bell Gardens that are provided by Parking Company of America (PCAM) LLC.
Audit Engagement
Annually, the City must complete a NTD report detailing costs to administer Town Trolley and DART. This engagement is solely for the purpose of having an Independent Auditor Statement for Financial Data (IAS-FD) developed whereby the external financial auditor reviews all financial forms to ensure that the City’s accounting system follows the Uniform System of Accounts (USOA), and that the City’s system uses accrual accounting or uses a directly- translatable method, and all financial data are compliant with the USOA. The external auditor may choose to undertake applicable efforts outlined in Sections A through D to produce Section
E. Independent Auditor Statements.
A. Assess the traceability of an NTD Crosswalk or Mapping by identifying the personnel assigned responsibility for supervising the NTD data preparation and maintenance. The external auditor will discuss the procedures for preparing NTD data (written or informal) with the personnel assigned responsibility for supervising the preparation and maintenance of NTD data to ensure that they are consistently applied across report years. Where appropriate review NTD data reported on appropriate financial forms, and review, where appropriate:
A1. Funding Sources (Form F-10) A2. Uses of Capital (Form F-20)
A3. Operating Expenses (Form F-30)
A4. Operating Expenses Summary (Form F-40) A5. Statement of Finances (Form F-60)
A6. Reduced Reporting (Form RR-20) (Financial Section) A6.1 The external auditor shall:
A6.1.1 Review the City’s Form RR-20
A6.1.2 Review the reconciliation documentation that was prepared as well as the crosswalk used to reconcile the City’s chart of accounts, general ledger, and/or
trial balance and other supporting documents such as Excel spreadsheets (collectively referred to as the City’s accounting system) to Form RR-20
A6.1.3. Assess whether the crosswalk obtained in B6.1.2 is supported by the City’s accounting system.
A6.1.4 Inspect the crosswalk to determine that it incorporates NTD reporting using the applicable mode(s) and types of service identified in Form RR-20.
B. Accrual Accounting. The external auditor shall
B1.1 Review the most recent audited financial statements that include the transit agency and inspect the notes to the financial statements to determine whether the accrual basis of accounting was used.
B1.2 Inquire of management as to whether the accrual basis of accounting has continued to be used since the last audited reporting period and that it was used for NTD reporting in the current period.
B1.3 If the notes to the financial statements indicate that an accrual basis of accounting was not being used, or the results of the inquiry to management in B1.2 above indicate the accrual basis of accounting was not being used in the current period, then inspect the crosswalk to determine that the City made adjustments to convert to an accrual basis for NTD reporting.
C. Sources of Revenue Expended. The external auditor shall
C1. Trace and agree the two largest directly generated fund passenger fare revenue modes (all service types) from Form RR-20 to the accounting system. ·
C2. Trace and agree the largest source of funds expended (other than passenger fares) in the following major categories of funds from Form RR-20 to the accounting system:
(1) Other Directly Generated Funds.
(2) Revenue Accrued Through a PT Agreement.
(3) Nonfederal Funds; and
(4) Federal Funds.
C3. For each of the largest source of funds expended in C2, inspect the crosswalk to determine that it identifies, evaluates, and classifies financial transactions into categories of funds expended on operations and funds expended on capital (USOA Section 2) for the reporting year.
D. Funds Expended. The external auditor shall
D1. Trace and agree the aggregate of total funds expended for operations and total funds expended for capital from Form RR-20 to the City’s accounting system using the crosswalk or other written expense documentation.
D2. For the “Town trolley” and “DART” modes/type of services, trace and agree funds expended on operations and funds expended on capital from Form RR-20 to the crosswalk or other written documentation of functional expenses.
E. Auditor Statements
The external auditor shall determine the adequacy of the City’s financial management and accounting system under the requirements of the National Transit Database (NTD) Reporting System. They will review those financial reports/reporting forms required by and under the NTD administered through the Federal Transit Administration (FTA).
E1. IAS – The external auditor shall review certain reporter types and provide an “Independent Auditor Statement (IAS)”. The IAS can be a letter that an official representative from an independent public account or other independent entity (such as a State audit agency) signs.
E2. Confirmation of NTD Conformity. The independent auditor must confirm that the City’s data conforms to NTD requirements. If the external auditor finds an issue, then the auditor must explain the discrepancy in the IAS.
E3. Auditor Identification. External Auditors must identify the auditing firm name and location, and sign and date the IAS.
E4. Independent Auditor Statement to be produced if form required for City:
• E4.1 Independent Auditor Statement for Financial Data
• E4.2 Findings of NTD Crosswalk
• E4.3 Findings on Use of Accrual Accounting
• E4.5 Findings on Sources of Funds (Form F-10)
• E4.6 Findings on Uses of Capital (Form F-20)
• E4.7 Findings on Operating Expenses (Form F-30)
• E4.8 Findings on Operating Expenses Summary (Form F-40)
• E4.9 Findings on Financial Statements (Form F-60)
F. Bid Evaluation. Bids will be evaluated based on the lowest cost 75% and:
• 5% Professional qualifications
• 15% Experience and technical expertise with governmental entities of similar size and structure to the City of Bell Gardens
• 5%Timeframe for completion
G. Bid Submittals to be emailed to by close of business Thursday December 10, 2020:
rhanson@bellgardens.org
mcarrillo@bellgardens.org