A.Beginning in 2010 and every fifth year thereafter, the auditor general shall conduct a performance audit, as defined in section 41-1278, of the plan and projects scheduled for funding during the next five years.
B.With respect to light rail systems, the audit shall consider the criteria used by the federal transit administration pursuant to 49 United States Code section 5309(e)(1)(B) and the interrelationship among the criteria to provide federal funding for light rail systems. For light rail systems, the audit shall also consider:
3.Operation and maintenance costs.
C.The audit shall:
1.Examine the plan and projects scheduled for funding within each transportation mode based on the performance fa
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A. Beginning in 2010 and every fifth year thereafter, the auditor general shall conduct a performance audit, as defined in section 41-1278, of the plan and projects scheduled for funding during the next five years.
B. With respect to light rail systems, the audit shall consider the criteria used by the federal transit administration pursuant to 49 United States Code section 5309(e)(1)(B) and the interrelationship among the criteria to provide federal funding for light rail systems. For light rail systems, the audit shall also consider:
1. Service levels.
2. Capital costs.
3. Operation and maintenance costs.
4. Transit ridership.
5. Farebox revenues.
C. The audit shall:
1. Examine the plan and projects scheduled for funding within each transportation mode based on the performance factors established in section 28-505, subsection A, in the context of the transportation system.
2. Review past expenditures of the plan and examine the performance of the system in relieving congestion and improving mobility.
3. Make recommendations regarding whether further implementation of a project or transportation system is warranted, warranted with modifications or not warranted.
D. The auditor general or the auditors contracted to conduct the audit shall periodically update the transportation policy committee regarding the progress of the audit.
E. Within forty-five days after the release of the audit, the regional public transportation authority, the state transportation board and the county board of supervisors, by a majority vote of each entity, shall submit written recommendations to the transportation policy committee that the findings are agreed to or disagreed with and the recommendations should be implemented, be implemented with modification or not be implemented.
F. Within forty-five days after the audit's release, the regional planning agency shall hold a public hearing on the audit findings and recommendations.
G. The auditor general shall distribute copies of the audit to:
1. The regional planning agency.
2. The transportation policy committee.
3. The regional public transportation authority in the county.
4. The county board of supervisors.
5. The state transportation board.
6. The governor, secretary of state, president of the senate and speaker of the house of representatives.
7. Any other person who requests a copy pursuant to title 39, chapter 1, article 2.
H. The state transportation board, regional planning agency, regional public transportation authority and county board of supervisors shall cooperate with and submit to the auditor general and the auditors contracted to conduct the audit information necessary to conduct the audits under this section.
I. The cost incurred by the auditor general in contracting with independent auditors for conducting performance audits under subsection A of this section shall be paid from revenues of the county transportation excise tax under sections 42-6105 and 42-6105.01. When due, the payments have priority over any other distribution authorized by section 42-6105 or 42-6105.01. The auditor general shall deposit the payments in the audit services revolving fund established by section 41-1279.06.