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LYNX Central Florida Regional Transportation Authority

Monthly Board Audit Committee Meeting PLACE: LYNX Central Station 455 N. Garland Avenue Board Room, 2nd Floor Orlando, FL 32801 DATE: October 27, 2005 TIME: 10:00 a.m. Audit Committee Members in Attendance: Not in Attendance: Osceola County Commissioner Atlee Mercer, Chair FDOT Secretary, George Gilhooley Seminole County Chair, Carlton Henley, Vice Chair Mayor Buddy Dyer, City of Orlando Orange County Commissioner, Homer Hartage City of Orlando, Roger Neiswender 1. Call to Order The meeting was called to order at 10:10 a.m. 2. Approval of Minutes

Motion: Vice Chair Henley moved to approve the minutes of the September 25, 2005, Audit Committee Meeting, Chairman Mercer seconded, and the motion passed unanimously. Chairman Mercer welcomed Orange County Commissioner Homer Hartage to the Audit Committee.

3. Audit Agenda Items

A. Proposed Revisions to Administrative Rules – Albert Bustamante, legal counsel for LYNX, provided an update to the Board on proposed revisions to LYNX Administrative Rules 1 through 8. The amendments and changes to the Administrative Rules are more precise in some areas and bring more detail to others, particularly to the procurement area. These Administrative Regulations will go the LYNX Board in December for adoption. B. Amalgamated Transit Union Local 1596 Pension Plan – Sylvia Mendez, LYNX Chief Administrative Officer, introduced Jill Hanson, the Plan’s attorney since 1989 who addressed the Board and introduced Tom Lapins, Chairman of the Board of Trustees, Scott Bauer, Pension Plan Administrator with the Pension Resource Center. Ms. Hanson informed the Board that Actuary Theora Braccialarghe would not be present due to their offices having sustained extensive damages with Hurricane Wilma. Ms. Hanson gave a summary of LYNX’ Collective Bargaining Unit pension plan. A discussion ensued regarding the structure of the Board of Trustees and the defined contribution rate for the plan’s participants. The Committee shared concerns on the structure of the Board of Trustees and accountability to the agency. Ms. Hanson made assurances to

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the Committee that the Board of Trustees relationship with LYNX was a partnership. A discussion followed on long-term financial impacts of the pension plan. Linda Watson noted that LYNX staff is giving more attention to the pension plan which includes providing quarterly reports to the LYNX Board, briefing the LYNX Board prior to any decisions, and providing an overview of the plan to new LYNX Board members during orientation. C. ACCESS LYNX Overview – Bill Hearndon, Manager ACCESS LYNX, provided an update to the Committee on Medicaid, noting the American Health Care Association (AHCA) funding and the impact HMO’s will have to Medicaid transportation services. A discussion ensued on assessing the impacts to customers with lesser services by county then an overall analysis. Albert Bustamante discussed coordination efforts on service delivery with the providers. Linda Watson informed the Committee that staff is working on eligibility and renewal issues over the next three months. Bill Hearndon provided an update to the Committee on the contract for paratransit services with MV Transportation. A discussion ensued on renewal options with the contract and circumstances and impacts brought about over the last two years by hurricanes. One option may be to lease vehicles to the provider upfront from LYNX. Jon Monson, Chief Executive Officer for MV Transportation, provided the Committee a historical overview of all paratransit services with LYNX to date, noting current performance measures with on-time performance reached an all time high of 87%. Also, the average call hold time is at a record low of below three minutes. Mr. Monson also provided the Committee with the challenges faced over the last year and one-half. A discussion followed, and it was determined that staff will meet with MV and counsel, returning with recommendations to the Committee at the December 8th LYNX Board meeting on how to best meet these challenges. D. LYNX Operations Center (LOC) – Presentation – Bert Francis, LYNX Chief Financial Officer, gave a briefing and advised the Committee that a change order dealing with several issues to the construction contract will be coming before the LYNX Board at the December 8th meeting. The original scope for the project was $35.6 million in 2002. In 2003 the project was down sized largely in the maintenance area to a 200 bus operating facility (from 250) and a maintenance facility of 250 buses (from 450). The maintenance building original design was scaled back by 40%. In the timeframe that followed to current there have been escalating costs in raw materials from permitting delays as well as delays due to hurricanes. Staff will be asking for a $3.84 million change order. The breakout of funding for this amount is $400,000 from Seminole Capital funds, Orange County $1.532 million (one time capital swap) and a State Urban Development Grant for $1.932 million. The meeting ended at approximately 12-noon, no comments on informational items due to time.

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Audit Committee Agenda Item #3.A

To: LYNX Board Of Directors

From: Sylvia Mendez CHIEF ADMINISTRATIVE OFFICER

Phone: 407.841.2279 ext: 3129

Item Name: Update on Proposed Revisions to Administrative Rules

Date: 12/8/2005

In October, 2005, Mr. Albert Bustamante, General Counsel to the Board, provided a brief overview of proposed changes to the Administrative Rules. Since then Mr. Bustamante and Sylvia Mendez, Chief Administrative Officer have met with individual Board members to discuss the proposed adjustments and to obtain direction. The revised recommended rules will be available at the audit committee meeting, and Mr. Bustamante will present a summary of the comments and revised recommendations at the meeting.

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Audit Committee Agenda Item #3.B

To: LYNX Board Of Directors

From: Sylvia Mendez CHIEF ADMINISTRATIVE OFFICER Desna Hunte (Technical Contact)

Phone: 407.841.2279 ext: 3129

Item Name: Compensation and Classification Study Presentation

Date: 12/8/2005

The Compensation and Classification Study approved by the Board in May, 2005 has been completed. Ms. Carolyn Long, lead project person with Management Advisory Group, (MAG) will be presenting the study at the Audit Committee meeting. Ms. Long will discuss the study objectives, the methodology utilized in the study and the recommendations being made for implementation in January 2006. An action item to implement the recommendations is included as a Board Action Item.

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Audit Committee Agenda Item #3.C

To: LYNX Board Of Directors

From: Bert Francis II CHIEF FINANCIAL OFFICER Blanche Sherman (Technical Contact)

Phone: 407.841.2279 ext: 3047

Item Name: LYNX Cost Allocation Model (Funding Formula) and Potential Dedicated Funding Sources

Date: 12/8/2005

Sharon Greene & Associates will be presenting the final results of the LYNX Cost Allocation Study to the LYNX Audit Committee.

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Audit Committee Agenda Item #3.D

To: LYNX Board Of Directors

From: Lisa Darnall Chief Operating Officer William Hearndon (Technical Contact) Randolph Cantor (Technical Contact)

Phone: 407.841.2279 ext: 3036

Item Name: Paratransit Operations Update

Date: 12/8/2005

Staff will present updates and discuss many issues from the past year, including:

• Dialysis facilities paying for additional costs associated with traveling beyond the closest facility

• HMO Non-Emergency Transportation (NET) • Analysis of not providing Medicaid NET services

• Status of advertising on paratransit vehicles

• Use of paratransit advertising revenues

• Restructuring of the paratransit eligibility process

• MV’s request for additional fuel relief

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Audit Committee Information Item #.E

To: LYNX Board Of Directors

From: Sylvia Mendez CHIEF ADMINISTRATIVE OFFICER Desna Hunte (Technical Contact)

Phone: 407.841.2279 ext: 3129

Item Name: Amalgamated Transit Union Local 1596 Pension Plan Update

Date: 12/8/2005

Plan Update: Board of Trustees Meeting: The last meeting was held on November 8, 2005. The investment monitor presented a report for the period ending September 30, 2005. He reported that the fund had a total market value of $47,820,700. The total fund earned $1,596,836 and received $917,554 in net contributions for a total increase in value of $2,514,390. The request for proposals (RFP) for Third Party Administrative services was received. The Trustee Board received three proposals for the Administrative services currently provided by Pension Resource Center and five proposals for the Investment Consulting Services currently provided by Merrill Lynch. The trustees will meet in December to review the proposals and select the provider. Board of Trustees Appointments: Mr. Bob Doane was confirmed as the new Chairperson to the Trustees Board representing the union and Blanche Sherman was nominated and confirmed as the secretary to the board. Disability Provision: No response was received from the Actuary to address the board concerns regarding the cost impact to the plan as a result of the revised disability language provisions. A response is expected by the next board meeting.

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Audit Committee Information Item #.F

To: LYNX Board Of Directors

From: Linda Watson CHIEF EXECUTIVE OFFICER Sylvia Mendez (Technical Contact)

Phone: 407.841.2279 ext: 3017

Item Name: Orange County Audit of LYNX' Travel Expenditures

Date: 12/8/2005

Background The Orange County Office of the Comptroller (Comptroller) conducted a review of LYNX’ travel expenditures for the period of October 1, 2001 to September 30, 2002, which resulted in recommendations for improvements in LYNX’ procedures. Since then, the Comptroller conducted a follow-up review testing the status of recommendations during the period October 1, 2004 through February 28, 2005. The follow-up comments are attached.

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- FOLLOW-UP OF THE LIMITEDREVIEW OF THE CENTRAL

FLORIDA REGIONALTRANSPORTATION AUTHORITY'S

(d.b.s. LYNX)- TRAVEL EXPENDITURES

I:

Report by the- Office of County Comptroller

- Martha O. Haynie, CPACounty Comptroller

! ~ County Audit Division '

- J. Carl Smith, CPA

Director

- Christopher J. Dawkins, CPA

Deputy Director

- Lisa A. Fuller, CIA, In-Charge Auditor

Renee Anderson, Staff Auditor

Report No. 364October 2005

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TABLE OF CONTENTS--,,

; Transmittal Letter 3

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I -, Implementation Status of Previous Recommendations For Improvement 4

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i Introduction 7I --.,

Scope and Methodology 8

- Follow-up To Previous Recommendations For Improvement 101. LYNX Officials Attending Dinners Provided by Outside Firms Should Request Guidance

l From the Florida Commission on Ethics 11-- 2'12

" 3. LYNX Ethics Policy Should Be Enhanced 12! 4. LYNX Should Develop a System to Track the Number of Employees Attending Training- Conferences 15

5. LYNX Should Include Training Attendance Estimates in Annual Budget Preparations 156. LYNX Should Enhance Enforcement of its Travel Policy 16

Follow-up to Previous Recommendation for Improvement - Orange County 191. The County Should Consider Including Additional Provisions in its LYNX Agreement 20

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~/:JTRO\..vOFFICE OF THE COMPTROLLER-ORANGE MARTHA O. HAYNIE, CPACOUNTY County Comptroller

County Audit Division- FLORIDA 109 E. Church St., Suite 220

Post Office Box 38Orlando, FL 32802-0038Telephone: 407-836-5775- Fax: 407-836-5754

- October 18, 2005

Richard T. Crotty, County Mayorr-- And

Board of County Commissioners

r-- We have conducted a follow-up of the limited review of the Central Florida: Regional Transportation Authority's (d.b.a. LYNX) travel expenditures (Report

number 322). Our original audit included the period of October 1, 2001 tor- September 30,2002. Testing of the status of the previous Recommendations for

Improvement was performed for the period October 1, 2004 through February 28,2005. Our follow-up audit was conducted in accordance with generally accepted

;- government auditing standards and included such tests as we considerednecessary in the circumstances.

./""" The accompanying Follow-Up to Previous Recommendations for Improvement

presents a summary of the previous conditions and the previousrecommendations. Following the recommendations is a summary of the current

.r- status as determined in this review.

During our review, we noted that all of the previous Recommendations for- Improvement were fully implemented or partially implemented. We commend

Lynx and the County for their efforts. We appreciate the cooperation of thepersonnel of LYNX during the course of the audit.

j

"""Jf~~ £Z;t< ~~~-tGL- Martha O. Haynie, CPA

County Comptroller

r- c: Ajit Lalchandani, County Administrator

Atlee Mercer, Osceola County Commissioner, Chairman of the LYNX Boardof Directors

Linda S. Watson, Executive Director, LYNX

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IMPLEMENTATION STATUS OF- PREVIOUS RECOMMENDATIONS

!- FOR IMPROVEMENT

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INTRODUCTION

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-~,~ Follow-Up of the Limited

INTRODUCTION ii' Review of LYNX Travel~ Expenditures

- Scope and The audit scope was limited to an examination of the statusI M th d I of the previous recommendations for improvement from thei e 0 0 ogy Limited Review of the Central Florida Regional

- Transportation Authority's (d.b.a. LYNX) Travel ExpendituresI (Report number 322). Testing of the status of the previous

recommendations was performed for the audit period- October 1, 2004 through February 28, 2005.

To determine if the prior audit recommendations had been- implemented, partially implemented, or not implemented, the

following audit methodology was used:

- We interviewed LYNX personnel to ascertain the status ofthe previous recommendations.

l' - We obtained and reviewed the draft opinion that LYNXrequested and received from the Florida Commission onEthics.

We reviewed LYNX's revised Travel and Code of Conductpolicies to determine whether the recommended revisions

i-were included.;

We selected a sample of employees as well as all Board- members to verify whether they had signed the ethics policy

acknowledging that they read it and understood its contents.

- We scanned LYNX Board minutes to determine whether the

LYNX Board had approved the rules and procedures relatingto the rules of conduct.

We reviewed supporting documentation for LYNX's travelbudget and travel reports presented to the Board to- determine whether LYNX implemented a process to budget

i for and monitor the number of individuals approved for: conference and seminar travel.

We selected a sample of travel expenditures and reviewed- supporting documentation to determine whether LYNX

enhanced enforcement of their travel policy.

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~'-i Follow-Up of the Limited

INTRODUCTION ~ Review of LYNX Travel- ~ Expenditures

I \ ~ We compared the Service Funding Agreement between

Orange County and LYNX for fiscal year 2004-2005 to the

agreement in effect for fiscal year 2001-2002 to determine

~ whether provisions were added to provide greater

accountability. We also met with personnel from Orange

: County's Office of Management & Budget to determine how

I - they are ensuring LYNX complies with the added provisions.

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FOllOW-UP TO PREVIOUS- RECOMMENDATIONS FOR

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RECOMMENDATIONS ~, Follow-Up of the Limited R~view ;~~:;~I,1'w of LYNX Travel Expenditures :;,::;:~!:

FOR IMPROVEMENT ~ '1:t:~- ii~f.

1. L YN~ Offi.cials Attending Dinners .Provided by ~- Outside Firms Should Request Guidance From c"~

the Florida Commission on Ethics !

- In the prior audit, we noted that certain LYNX officialsattended several dinners while at the 2002 APT A conferencein Las Vegas, including limousine transportation, sponsored

- by contractors that had previously done business with LYNXand/or potentially could do business with LYNX in the future.We noted there was a possibility these gifts could violate- Florida Ethics Laws.

i The Florida Commission on Ethics (COE) is the state agency- charged with investigating and issuing public reports on

complaints of breaches of the public trust by public officersand employees. Obtaining an opinion from the COE is the ;;

- only authoritative means to establish whether an ethicsviolation occurred, although in this case, it appears aviolation may not have occurred.

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We Recommend LYNX officials request an opinion from the '!~

Florida Commission on Ethics to determine if any improper _:: -~;...- gifts were received by those attending the dinners and - "C'~

transportation provided at the 2002 APTA Conference. )"c';

- Status: ,:-,C°l.';!;

Implemented. LYNX officials received a draft advisory- "\ opinion from the Florida Commission on Ethics stating that

LYNX officials did not receive prohibited gifts when theyaccepted dinners and transportation from entities associated- with the public transportation industry while attending the

national conference. Due to complaints received by the- Commission regarding this matter, a formal investigation

was initiated by the Commission. This investigation foundthat no probable cause existed and the investigation was

- closed. The Commission never issued a final draft, as Lynxdid not request one.

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RECOMMENDATIONS ~ Follow-Up of the Limited R~view'. of LYNX Travel Expenditures- FOR IMPROVEMENT ~

2. LYNX Should Revise Travel Policies to Require- Travelers to Attend Sessions During Normal

Business Hours

- Outside media reported and documented certain officialsand employees of LYNX who traveled to the APT A meetingin Las Vegas, Nevada, in September of 2002, participating in

- what appeared to be personal activities during conferencehours. Travel policies should address situations such as thisto prevent it from occurring in the future.

.! We Recommend LYNX revise its travel policies to requireemployees and Board members to attend training sessions- offered during normal business hours.

I - Status:!

!j Implemented. LYNX revised their travel policy to state that\ travelers shall make the most efficient and appropriate use! - of their time to assure LYNX receives the maximum benefit

from their travel, and shall limit personal, recreational andother non-business activity to non-business hours.

3. LYNX Ethics Policy Should Be Enhanced.-- ~

, In our prior audit, LYNX had revised its ethics policy byI - issuing an interim policy detailing gifts that can and cannot! J be obtained during the regular course of business. Relating

to this, we had the following concerns:

A) The policy does not specifically apply to Boardmembers, although it does state the policy applies to

- "others authorized to act on behalf of LYNX".

B) The policy allows LYNX employees to accept meals- at conference activities; it does not restrict an

employee from only accepting meals that are paid aspart of the conference registration. As such, it does

- not specifically prohibit an employee from acceptinggratuities that are offered as an exclusive benefit.

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RECOMMENDATIONS ~, Follow-Up of the Limited R~view ;;~'w of LYNX Travel Expenditures ".

- FOR IMPROVEMENT ~ :

C) The ethics policy does not require employees and- Board members to sign and attach a statement to

acknowledge they have read and understand it.

- D) Various policies and internal procedures within LYNXaddress certain areas essential to a strong corporategovernance. These policies are not included in a

:1 i --, single document that is easy to access by employees,.: Board members, and agents of LYNX,

- E) LYNX's procedures do not require all rules and

procedures relating to the rules of conduct to beapproved by the Board.

We Recommend that policies are revised to include thefollowing:

A) Specifically requiring Board members to adhere to alltravel and rules of conduct polices;

B) Restricting an employee or Board member to onlyaccepting meals that are paid as part of the- conference registration;

C) Requiring employees and Board members to sign the- ethics policy to acknowledge they have read it and

understand it;, - D) Combining the rules of conduct policies in a single

- document/manual; and!

E) Requiring all rules and procedures relating to therules of conduct to be approved by the Board.

Status:It - A) Implemented. LYNX revised their Code of Conductf and Travel Policy to state that they apply to all BoardIt Members. officers, and employees of LYNX.r -.' B) Implemented. LYNX revised their Code of Conduct to

only allow the acceptance of meals and incidental

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-RECOMMENDATIONS ~~ Follow-Up of the Limited R~view

'. of LYNX Travel Expenditures- FOR IMPROVEMENT ~

entertainment when offered on an occasional or- sporadic basis in a professional or social event and

when the value is less than $25. Section 112.3148,I Florida Statutes, permits the acceptance of gifts withI ~ a value $100 or less.

C) Partially Implemented. LYNX revised their policies toI .".. require employees and Board members to sign the! Code of Ethics to acknowledge they have read it andj understand it. We found that all current Board: - members and the sample of ten administrative\ employees reviewed had signed the! acknowledgement. In addition, prior to the

-., commencement of our review, LYNX had performedtheir own review to identify administrative employeesthat had not signed the ethics acknowledgement.

- LYNX noted six administrative employees that hadnot signed the acknowledgement and havesubsequently obtained the appropriate signatures.

I - However, none of the union employees have signed: the acknowledgement, as it is not currently required in

their contract. LYNX will address this issue again with- the union at the next Labor/Management meeting.

We Aaain Recommend LYNX requires all- employees (administrative and union) and Board

-. members to sign the ethics policy acknowledgement.

- Manaaement's Response:

- We concur. LYNX Management has requested allemployees to sign the acknowledgment of LYNX'Ethics Policy, including the Union employees. Once

- again, the request for signature was presented to theA TU Local 1596 Union during a Labor-ManagementCommittee meeting. Although some union

- employees have signed the acknowledgment form,the Union is not in support of this effort. Therefore,LYNX is currently seeking legal advise in this regard,

- in order to determine if and how to implement

mandatory signature.

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I RECOMMENDATIONS ~~ Follow-Up of the Limited Review1 - FOR IMPROVEMENT ~ of LYNX Travel Expenditures

I

ii: - D) Implemented. LYNX developed a Code of Conduct

i policy that places the rules of conduct in a single\ document., -ij E) Implemented. The Board adopted the Code ofII Conduct and Travel Policy at the Board meeting- conducted on January 23, 2003.

- 4. LYNX Should Develop a System to Track the

Number of Employees Attending TrainingI, Conferences

--,

Twenty-one individuals from LYNX attended the APTA's LasVegas conference. Seven attendees' travel authorizations

~ were approved by the executive director's signature orsignature stamp; eleven were approved by the operationsdirector, and three by other LYNX personnel. A centralized- system to monitor the number of individuals approved to

attend the conference did not exist.

- We Recommend that LYNX implements a process to

monitor the number of individuals approved for conferenceand seminar travel.

... Status:

Implemented. As a part of the annual budget process, LYNXestimates the travel needs for personnel in various divisions.

- Also, on a monthly basis the Board is provided with amonthly travel report.

5. LYNX Should Include Training AttendanceEstimates in Annual Budget Preparations

LYNX budget procedures only provide for each departmentto request an amount for travel in their annual budget

--, request. Specific positions with estimated travel are notprovided.

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RECOMMENDATIONS ~~ Follow-Up of the Limited R~view'. of LYNX Travel Expenditures

- FOR IMPROVEMENT ~

We Recommend that, as part of its annual budget- preparation, LYNX incorporates employee attendance

estimates at scheduled training events into travel and-training cost determinations.

Status:

- Implemented. LYNX has incorporated attendance and cost

estimates into the annual budget.

6. LYNX Should Enhance Enforcement of its TravelPolicy

During our prior audit of travel expenditures, we noted thefollowing:

A) Thirty-one percent (28 of 89) of the applicableexpenditures reviewed were not supported by an- individual's travel authorization. Additionally, four

authorizations present had not been approved by asupervisor.

B) Six percent (7 of 109) of the expenditures reviewed-" were not supported by the employee's travel

- statement.

C) Twelve percent (38 of 308) of the line item costs- comprising the expenditures reviewed were not

supported by an invoice or receipt. Additionally,- invoices attached to LYNX checks were not always

consistent with the expense being paid.

- D) We noted that mileages were routinely not itemizedon travel expense statements. Instead, a mileagetotal with no locations identified or a description such

- as "local trips" was provided. Also, the authority doesnot have a schedule of uniform distances to frequentlytraveled destinations.

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RECOMMENDATIONS 4.~ Follow-Up of the Limited R~view'. of LYNX Travel Expenditures

; - FOR IMPROVEMENT ~

E) Travel authorizations for four attendees to the APT A's- Las Vegas conference were approved with the

executive director's signature stamp.

- We Recommend that LYNX enhances enforcement of its

! travel policy by performing the following:,

- A) Ensure that payments are only made for expenses

supported by travel authorizations signed by theappropriate parties. Authorizations should be- attached to corresponding checks held on file;

B) Ensure that payments are only made for travel- expenses supported by an expense statement;

C) Ensure vendor invoices or receipts support all travel- expense payments;

D) Consider the use of a mileage log for employees to- record local trips. Also, LYNX should consider

developing a chart of standard mileages for frequentlytraveled destinations; and,

E) Limit the number of personnel authorized to approve- travel requests and discontinue the use of signature- stamps.

Status:

A) Implemented. We reviewed a sample of 10 travelexpenditures that occurred during the audit period- and found all 10 were supported by travel

authorizations signed by the appropriate parties. The- authorizations were attached to the corresponding

checks on file.

- B) Implemented. All reviewed travel expenditures weresupported by a properly completed and approvedexpense statement.

C) Implemented. All reviewed travel expenditures weresupported by vendor invoices and/or receipts.

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RECOMMENDATIONS ~~ Follow-UpoftheLimitedR~view'W of LYNX Travel Expenditures

- FOR IMPROVEMENT ~

- D) Implemented. LYNX considered the use of a mileagelog for employees to record local trips as well as achart of standard mileages for frequently traveled

- destinations; however LYNX has opted not to utilizeeither of these tools.

- E) Implemented. The revised Travel Policy limits theauthorizations of travel to the Executive Director andDirectors (local only). We found that the 10 travel

- expenditures reviewed were authorized byappropriate personnel and original signatures were

present.--,

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- FOllOW-UP TO PREVIOUSRECOMMENDATION FOR

IMPROVEMENT-ORANGE COUNTY

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ADDITIONAL ~~ Follow-Up of the Limited- RECOMMENDATION ~.. Review of LYNX Travel

FOR IMPROVEMENT - ~ Expenditures

ORANGE COUNTY

1. The County Should Consider Including Additional

Provisions in its LYNX Agreement

The County's agreement with LYNX details the authority'sresponsibilities in terms of the operational aspects of

~ providing public transportation. However, we noted thattravel, dealing with fraud allegations, and ethics issues(included as part of the overall corporate governance of the

- authority) are not addressed.

1. We Recommend the County considers adding provisions in:' - its agreement with LYNX to provide greater accountability.

Status:

Implemented. The County added provisions in itsagreement with LYNX to provide greater accountability. The

- agreement requires LYNX to submit an annual travel budgetwith each annual funding request in addition to quarterlytraining and travel expenditure reports. Also, the agreement

- now requires LYNX to maintain a code of ethics and a fraudpolicy. Further it requires LYNX to provide training to new

- board members on travel policy and procedures.

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