Audit of the Brockton Area Transit Authority

This is a state performance audit of the Brockton Area Transit Authority covering July 1, 2015 through June 30, 2017.

“In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor has conducted a performance audit of the Brockton Area Transit Authority (BAT) for the period July 1, 2015 through June 30, 2017.”

Auditors checked vehicle maintenance, use of agency vehicles that do not carry passengers, and whether BAT shared required financial records for public disclosure.

“We also examined BAT’s use of its non-revenue-producing vehicles, as well as its compliance with the General Laws regarding providing its financial records to the Secretary of Administration and Finance for public disclosure.”

The public could not easily see required financial information about BAT through the state searchable website, reducing transparency about spending and financial condition.

“Therefore, BAT did not allow the Commonwealth to give the public a sufficient level of transparency regarding BAT’s operations, including its overall financial health and the nature and extent of its expenses.”

If you live in or use transit around Brockton, this matters because BAT receives public money and operates public transportation, so people should be able to see how money and vehicles are managed.

“In fiscal years 2016 and 2017, BAT received revenue from a variety of sources, including fares from riders and assistance from various federal, state, and local sources.”

BAT’s preventive maintenance records passed the audit, but its public financial reporting and vehicle-use documentation did not.

“Did BAT maintain a cost maintenance log for each vehicle to ensure that preventive maintenance for vehicles and equipment for transporting passengers with disabilities under the requirements of the Americans with Disabilities Act of 1990 was up to date per Federal Transit Administration (FTA) guidelines?”

BAT said it would work with state officials on financial-data submission and revise its vehicle-use policies, including logs and monitoring controls.

“BAT will revise its policy and procedures for the oversight and use of its non-revenue vehicles to incorporate best practices from other RTAs and MassDOT.”

The vehicle-record problem created a real risk that agency vehicles could be used for personal or other non-business reasons without BAT noticing.

“As a result of the lack of monitoring of use, there is a higher-than-acceptable risk that these vehicles may be used for non-business purposes without detection.”

A non-revenue-producing vehicle is an agency vehicle used by employees for work purposes, not a bus or vehicle used to collect fares from passengers.

“Non-revenue-producing vehicles are light-duty vehicles for temporary use by BAT employees for agency-related business.”