Triennial Performance Audits
The San Bernardino Associated Governments/County Transportation Commission (SANBAG) is required
by Section 99246 of the California Public Utilities code to designate an entity to conduct a performance
audit of the transit operators in San Bernardino County receiving Local Transportation Funds (LTF) under
Article 4. At its discretion, SANBAG is including three transit claimants receiving LTF under Article 8c
in the scope of the work. The performance audits must be completed and submitted to the State by July 1,
2009. The audit will cover fiscal years 2005-2006, 2006-2007 and 2007-2008.
The performance audit will evaluate and make recommendations to improve efficiency, effectiveness, and
economy of each transit operation. The audit shall be conducted in accordance with the efficiency,
economy, and program results portion of the comptrollers Standards for Audit of Government
Organization, Programs, Activities and functions. The transit operators/claimants to be audited are:
1. City of Barstow
2. City of Needles
3. Morongo Basin Transit Authority
4. Mountain Area Regional Transit Authority
5. Omnitrans
6. Victor Valley Transit Authority
