Transportation Development Act (TDA) Fund Administration
The Transportation Development Act (TDA) of 1971, enacted by the California Legislature to improve existing public
transportation services and encourage regional transportation coordination provides funding to be allocated to transit
and non-transit related purposes that comply with regional transportation plans. The TDA provides two funding sources:
- Local Transportation Fund (LTF)
The LTF is derived from a ¼ cent of the general sales tax collected statewide. The sales tax collected in each
county is returned to the county from where the tax was generated.
- State Transit Assistance fund (STA)
The STA is derived from the statewide sales tax on gasoline and diesel fuel. Statue requires that 50% of STA funds
are allocated according to population and 50% be allocated according to operator revenues from the prior fiscal year.
Tahoe Regional Planning Agency (TRPA) is a state-designated regional transportation planning agency (RTPA) recognized by
the state's Business, Transportation and Housing Agency. As an RTPA, TRPA is responsible for the administration of the
Transportation Development Act funds received for the Tahoe Region.
TDA Annual Fiscal Audit and Performance Audit
Sections 99245 and 99246 Public Utilities Code in the TDA guidebook require an annual fiscal audit and performance
audit of all claimants of Transportation Development Act monies.
The transportation planning agency shall be responsible to ensure that all claimants to whom it directs the allocation
of funds shall submit to it an annual certified fiscal audit conducted by an entity other than the claimant.
The transportation planning agency shall designate entities other than itself, a county transportation commission,
a transit development board, or an operator to make a performance audit of its activities and the activities of each
operator to whom it allocates funds. Performance audits shall be conducted triennially pursuant to a schedule established
by the transportation planning agency having jurisdiction over the operator.
TRPA, as the transportation planning agency, is responsible for overseeing and coordinating the annual fiscal audit and
the performance audit of the claimants and agencies receiving TDA funds.