Audit of the Martha’s Vineyard Regional Transit Authority

This is a Massachusetts State Auditor performance audit of the Martha’s Vineyard Regional 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 Martha’s Vineyard Regional Transit Authority (VTA) for the period July 1, 2015 through June 30, 2017.”

The audit checked vehicle maintenance, use of agency vehicles that do not earn fare revenue, and whether VTA shared required financial records for public disclosure.

“We also examined VTA’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 missing financial reporting made it harder for the public to see how VTA was spending money and understand its financial condition.

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

If you live on or visit Martha’s Vineyard, this matters because VTA provides local bus and paratransit service, and public oversight helps show whether transit resources are being managed properly.

“During peak tourist season in Martha’s Vineyard, VTA provides transportation to tourists, residents, and employees of tourist attractions.”

The audit did not report a problem with preventive maintenance, but it found failures in public financial reporting and vehicle-use documentation.

“Did VTA 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?”

VTA said it would work with state officials on reporting financial data and would update its policies for tracking non-revenue vehicle use.

“VTA 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 findings point to basic accountability gaps: the public could not easily see required financial information, and VTA had a higher risk that staff vehicles could be misused without being noticed.

“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, not a bus or vehicle that collects fares from passengers.

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