AUDIT COMMITTEE SUMMARY
May 31, 2016
Audit of TCI Advanced Transportation District Fund
Report Issued March 9, 2016
Background
In November 2004, San Antonio voters approved the creation of the Advanced Transportation District (ATD). The ATD fund accounts for revenues and expenditures of the ATD program, which delivers projects that improve mobility, traffic congestion, and neighborhood connectivity. Of the 8.25% City sales tax, ¼ of a cent goes to ATD funds, which are allocated 50% to VIA Metropolitan Transit, 25% to the City, and 25% to Texas Department of Transportation. Fiscal year 2016 adopted budget for ATD totaled $18.4 million allocated as $12.4 million for capital projects and $4.4 million for operating expenditures.
The ATD projects are administered as part of the City’s Infrastructure Management Plan (IMP), which focuses on the maintenance of the City’s infrastructure. Projects include bike facilities, bus pads, school zone markings, traffic signal detection, audible pedestrian signals, and improvements to sidewalks and intersections. Projects are completed by in-house staff or contracted out to various companies.
Audit Objective
Determine if ATD Expenditures and Funding are managed in accordance with State statutes and City ordinance.
Audit Scope and Methodology
The audit scope included contracted and in-house Advanced Transportation District (ATD) projects for fiscal years 2013, 2014 and 2015. We reviewed projects for allowable expenditures, document support and proper approvals.
Audit Conclusions
Key management controls are in place to ensure ATD expenditures and funding is in accordance with State statutes and City ordinances. TCI management controls were effective to ensure ATD projects were accurately supported and approved. In addition, the ATD funds were used to improve transportation mobility in accordance with State statutes.
We made no recommendations.