R89-74 AUTHORIZING THE EXECUTION OF A DOWNSTATE OPERATING ASSISTANCE AGREEMENT FOR MASS TRANSIT FOR FY '90

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—� • I . ' 6. Downstate Public Transportation Operating Assistance Program forms. 7. Standards for Audit of Governmental Or anizations , Pro rams , ct vities an unc � ons y e on ro er enera o e ni ted States , Revi se 988. FIELD WORK 1 . Hold entrance conference with carrier which includes a di scussi on of the fol l owi ng: a . Purpose of the audi t, b . Time period to be covered , c . Documents to be made available, and d . Personnel to be contacted. 2 . Determine maximum State Assistance Payable under the Act and the grant contract. 3 . Confi rm compl i ance by parti ci pant wi th perti nent secti ons of the Act. 4. Determine that Division of Public Transportation rules and regulations and administrative requirements were complied wi th. 5. Determine, by questionnaire or other means , and certify to the adequacy of internal controls materially affecting the grant. 6. Determine ineligible expense to be eliminated in calculating State assi stance i n fundi ng up to 40% of el i gi bl e operati ng expenses - ( i . e. those expenses listed in Section 662 .04 of the Act and in the Operating Assistance Program. Also to be eliminated as ineligible expenses would be 20� of IPTA dues ; 10% of APTA dues. 7. Prepare the calculation of state assistance in funding 40� of eligible operating expenses and ascertain that it is within appropriated amount. Calculation should show total operating expenses , elimination of ineligible expenses, total eligible operating expenses . All expenses incurred in generating revenues earned from activities not associated with providing public transportation such as charter service revenue - should be questi oned. In the absence of evidence to the contrary, assume that expenses in generating charter or other non-transit revenue are equal to the revenues generated and reduce expenses accordingly.