Title: Subrecipients
Accounting Policies: Funds received under the various grant programs have been recorded within the special revenue funds and enterprisefunds of the Commission. The Commission utilizes the modified accrual method of accounting for the special revenuefunds and the full accrual method of accounting for the enterprise funds. The accompanying Schedule is presented inaccordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the schedule maydiffer from amounts presented in, or used in, the preparation of the Commissions basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Commission did not provide any amounts to subrecipients during the fiscal year ended June 30, 2022.
Title: Reporting Entity
Accounting Policies: Funds received under the various grant programs have been recorded within the special revenue funds and enterprisefunds of the Commission. The Commission utilizes the modified accrual method of accounting for the special revenuefunds and the full accrual method of accounting for the enterprise funds. The accompanying Schedule is presented inaccordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the schedule maydiffer from amounts presented in, or used in, the preparation of the Commissions basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Imperial County Transportation Commission (the Commission) was established under Senate Bill 607 (SB 607 - Ducheny) which was approved by the California Legislature and Governor Arnold Schwarzenegger in 2009. As a county transportation commission, the Commission member agencies are enabled to exercise basic initiative and leadership in the transportation planning and programming process. The Commission will act in accordance with all applicable laws and statutes for county transportation commissions. The Commission body will guide the development of the Regional Transportation Plan for the Imperial region and its Regional, State and Federal transportation improvement programs (TIPs) and their updates, including, but not limited to: the distribution and oversight of Local Transportation Fund monies; the preparation and submittal of applications for transportation related funds; approval of the allocation and claims for Transportation Development Act funds; the planning, programming and administration of regional transit services; and, encourage active citizen participation in the development and implementation of various transportation-related plans and programs.As established under SB 607, the Commission Board is currently composed of ten voting members and one non-voting member consisting of two members of the Imperial County Board of Supervisors; one member from each incorporated city (seven) within Imperial County who shall be the mayor of the city or a member of its city council; one member of the Board of Directors of the Imperial Irrigation District; and, one non-voting member appointed by the Governor representing the California Department of Transportation (CalTrans). In the future the governing Board of thecommission may also include the following ex-officio or non-voting members: one member representing the State of Baja California, Mexico, who may be appointed by the governor of the state; one member representing the municipality of Mexicali, Mexico, who may be the mayor or his or her designee; one member representing the Consulof Mexico in Calexico, California, who may be the consul or his or her designee; and, one member representing any federally recognized Native American tribe in Imperial County.In addition to the responsibilities described above, the Commission provides direct management, administration and oversight for the following local and regional transportation programs:? Imperial Valley Transit (IVT) System and its Inner-City Circulator Service (Blue, Green, and Gold Lines) ? MedTrans (non-emergency medical demand response service to San Diego)? IVT ACCESS (Americans with Disabilities Act - ADA paratransit service)? IVT RIDE (curb to curb transit service for seniors; persons age 55 years and over, and persons with disabilitiesin the Cities of Brawley, Calexico, El Centro, Heber, Imperial and West Shores)? Imperial County Local Transportation Authority (Measure D Sales Tax Program)
Title: Schedule of Expenditures of Federal Awards
Accounting Policies: Funds received under the various grant programs have been recorded within the special revenue funds and enterprisefunds of the Commission. The Commission utilizes the modified accrual method of accounting for the special revenuefunds and the full accrual method of accounting for the enterprise funds. The accompanying Schedule is presented inaccordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the schedule maydiffer from amounts presented in, or used in, the preparation of the Commissions basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
financial assistance programs of the Commission. Federal financial assistance received directly from the federal agencies, as well as federal financial assistance passed through the State of California, is included in the Schedule. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the schedule was prepared from only the accounts of the various grant programs, it is not intended to, and does not, present the financial position or results of operations of the Commission.