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TO: |
Audit Committee |
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FROM: |
Mike Hurst, Director Internal Audit |
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PRESENTER(S): |
Mike Hurst, Director Internal Audit |
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Kyle Stockley, Director of Capital Vehicles |
TITLE:
title
Buy America Compliance Audit (25-07)
end
AGENDA ITEM TYPE:
Report
RECOMMENDATION:
Informational report for discussion.
BACKGROUND:
The 2025 Internal Audit Plan, which was approved by the Audit Committee on March 10, 2025, included an audit engagement of compliance with Buy America requirements. Buy America is a set of United States laws and regulations that require federally funded infrastructure (e.g., buildings, bridges) or rolling stock (e.g., buses, trains) use materials and assembly labor sourced in the United States. Buy America applies to any UTA infrastructure or rolling stock procurement that has a federal funding component. UTA Buy America compliance activities are a joint effort between project managers and the Procurement department.
The objectives of this audit were to evaluate the control environment around how UTA ensures Buy America compliance and not compliance testing. Audit topics comprised of governance, risk management, procedures and controls around Pre-Award Audits, and procedures and controls around Post-Delivery Audits.
DISCUSSION:
Internal Audit will report on observations and recommendations from the audit.
ALTERNATIVES:
Not applicable
FISCAL IMPACT:
Not applicable
ATTACHMENTS:
• Buy America Compliance Audit Report (25-07)