Audit of the Cape Cod Regional Transit Authority

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

“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2015 through June 30, 2017.”

The auditors checked vehicle maintenance, use of employee-only agency vehicles, and whether CCRTA reported financial records for public disclosure.

“We also examined CCRTA’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.”

Without the required financial reporting, the public had less visibility into CCRTA’s spending and financial condition.

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

If you live on or visit Cape Cod, CCRTA is part of the public transportation system serving the region, so its spending and vehicle oversight affect public accountability for local transit.

“CCRTA operates local fixed-route and demand-response services within the 394-square-mile Cape Cod area, serving a population of more than 200,000.”

The audit found two main problems: missing state financial reporting and poor documentation for employee use of non-revenue vehicles.

“CCRTA did not properly document the use of its non-revenue-producing vehicles by its employees.”

CCRTA said it planned to start reporting financial information to the state comptroller’s searchable website and had put a stricter vehicle log process in place.

“In the future, the CCRTA plans on taking the necessary steps to report its financial information to the EOAF Secretary for inclusion on the Office of the State Comptroller’s searchable website (i.e. “CTHRU”).”

This was not about whether buses were being maintained; auditors found preventive maintenance was up to date, while financial transparency and vehicle-use controls needed improvement.

“Did CCRTA 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?”

“Non-revenue-producing vehicles” means agency vehicles used by employees for CCRTA business, not buses or vans carrying paying riders.

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