Audit of the MetroWest Regional Transit Authority
June 19, 2018 · MetroWest Regional Transit Authority · Read the full official report on mass.gov ↗
Published June 19, 2018 Audit covers July 1, 2015 – June 30, 2017 Under Suzanne M. Bump · 2011–2023
source
“MWRTA did not submit required financial information to the Commonwealth to be made available to the public on a searchable website.”
Read the plain-English breakdown
This is a state performance audit of the MetroWest 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 MetroWest Regional Transit Authority (MWRTA) for the period July 1, 2015 through June 30, 2017.”
Auditors checked vehicle maintenance, employee use of non-passenger vehicles, and whether MWRTA submitted financial records for public disclosure.
“We also examined MWRTA’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 reduced public transparency about MWRTA’s spending and financial condition.
“Therefore, MWRTA did not allow the Commonwealth to give the public a sufficient level of transparency regarding MWRTA’s operations, including its overall financial health and the nature and extent of its expenses.”
If you live in or use transit in MetroWest, better reporting and vehicle logs can help show how public transit money and vehicles are being used.
“In fiscal years 2016 and 2017, MWRTA received revenue from a variety of sources, including fares from riders and assistance from various federal, state, and local sources.”
The agency passed the vehicle maintenance objective, but failed the financial transparency and non-revenue vehicle management objectives.
“Did MWRTA submit all required financial records to the Commonwealth for inclusion on the Commonwealth’s searchable website as required by Section 14C of Chapter 7 of the General Laws?”
MWRTA said it created policies for submitting required financial information and for employee use of non-revenue vehicles, but the auditor still urged it to require a vehicle-use log.
“Therefore, we again urge MWRTA to include this requirement in its policy.”
Because vehicle use was not properly tracked, the audit said there was too much risk that agency vehicles could be used for personal or other non-business purposes without being caught.
“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 means an agency vehicle used by employees for work, not a vehicle used to carry paying riders.
“Non-revenue-producing vehicles are light-duty vehicles for temporary use by MWRTA employees for agency-related business.”
What the Auditor checked
- Complied Did MWRTA 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?
- Did not comply Did MWRTA submit all required financial records to the Commonwealth for inclusion on the Commonwealth’s searchable website as required by Section 14C of Chapter 7 of the General Laws?
- Did not comply Did MWRTA properly manage the use of its non-revenue-producing vehicles?
What the Auditor found
Why it matters: The public lacked sufficient transparency into MWRTA’s operations, financial health, and expenses.
Standard: Section 14C of Chapter 7 of the Massachusetts General Laws requires agencies, including quasi-public independent entities, to report financial data to the Secretary of EOAF for inclusion on the searchable website. ( Section 14C of Chapter 7 of the Massachusetts General Laws )
2 recommendations
- MWRTA should develop formal policies and procedures for submitting this required information to EOAF.agency: already implemented
- MWRTA should establish monitoring controls to ensure that the staff members assigned to this task adhere to these policies and procedures.agency: already implemented
Agency response & Auditor reply
Agency: "MWRTA indicated in a letter to the Office of the State Auditor (OSA) that in response to our audit finding, it had developed formal written policies and procedures for the submission of required financial information to EOAF."
Why it matters: There was a higher-than-acceptable risk that vehicles could be used for non-business purposes without detection.
Standard: MassDOT Motor Vehicles Policy No. P-D0032-01, dated October 5, 2016, was cited as a best practice for vehicle fleet management.
2 recommendations
- MWRTA should establish policies and procedures, consistent with those established by MassDOT for its non-revenue-producing vehicles, that require a log that documents vehicle use information.agency: partially agreed
- MWRTA should ensure that these policies and procedures include monitoring controls to ensure that they are adhered to.agency: partially agreed
Agency response & Auditor reply
Agency: "MWRTA indicated in a letter to OSA that, based on our audit finding, it had developed a formal policy on the use of non-revenue-producing vehicles for its employees."
Auditor: "We believe that the measures MWRTA has taken in response to our finding partially address our recommendations."
More audits of this entity
Other Office of the State Auditor reports on MetroWest Regional Transit Authority .
- Audit of the MetroWest Regional Transit Authority (August 29, 2023)Transit Authority · August 29, 2023