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• Include ROAP funds received and expended in its aimual independent audit on the Schedule of Expenditures of <br />Federal and State Awards and identify any of the fiords passed through to other agencies; <br />• Complete and submit the annual ROAP report; and <br />• Return unexpended ROAP funds as invoiced by NCDO"f. <br />It. Program Auditing <br />'fhe Public Transportation Division (PTD) is responsible for providing sufficient program monitoring and oversight <br />to ensure that the state fiords are used for the intended purpose. PTD has historically relied upon annual reporting <br />information that identifies the number of passenger [rips, other services, and expenditures by program. The <br />department's External Audit Branch compares infornation in this report to [he ROAP expenses reported in [he <br />counties annual independent audit report. NCDOT's External Audit Branch has begun on site audits of ROAP <br />expenditures. This requires meeting with the county finance officer to obtain documentation of costs reported to <br />NCDOT the annual reporting form. Conunmr areas of deFciency include inadequate docnmenation of passenger <br />eligibility and trips. Both EDTAP and Work Pirst Employment programs serve specific populations. \Vithout <br />documentation of eligibility, i.e. elderly or disabled, the auditor cannot determine if the rider met the program <br />eligibility criteria that would allow the trip to be charged to the program. In addition, documentation of trips <br />reported to NCDOT nmst be retained for up to rve years following submittal of mmaal ROAP reports. The <br />inabiliq~ to document trips charged with driver manifests, gasoline receipts, or any invoices associated with costs <br />charged to the program would be considered ineligible expenses. The county will be invoiced for mty <br />undocumented costs. <br />