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Audit of the Nantucket Regional Transit Authority

October 2, 2018 · Nantucket Regional Transit Authority · Read the full official report on mass.gov ↗

Published October 2, 2018 Audit covers July 1, 2015 – June 30, 2017 Under Suzanne M. Bump · 2011–2023

In plain English
Auditors found that Nantucket’s transit agency generally kept up with vehicle maintenance, but it failed to send required financial data to the state’s public spending website and did not properly track employee use of agency vehicles that do not carry passengers.
source
“Below is a summary of our findings and recommendations, with links to each page listed.”
Read the plain-English breakdown
What is this?

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

“I am pleased to provide this performance audit of the Nantucket Regional Transit Authority.”
Why was it audited?

The Auditor reviewed whether NRTA maintained its vehicles properly, reported financial records for public access, and managed employee use of non-passenger vehicles.

“We also examined NRTA’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.”
Why it matters

The issues matter because public transit agencies use public money, and residents should be able to see how money is spent and know that agency vehicles are being used for public business.

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

The audit found two main problems: NRTA did not send required spending information to the state public website, and it did not keep proper logs for employee use of non-passenger vehicles.

“NRTA did not submit required financial information to the Commonwealth to be made available to the public on a searchable website.”
What happens next

The Auditor recommended that NRTA create formal procedures, track compliance, and keep detailed vehicle-use logs; NRTA said it was working on those steps.

“Based on its response, NRTA is taking measures to ensure that it properly reports this information.”
Why it's significant

This was not a finding that buses were unsafe or maintenance was neglected; the audit concluded preventive maintenance records were up to date, while transparency and vehicle-use tracking needed improvement.

“Did NRTA 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?”
Jargon, unpacked

A “non-revenue-producing vehicle” means an agency vehicle used by employees for work, not a bus or van that carries paying riders.

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

What the Auditor checked

What the Auditor found

NRTA did not submit required financial information for public disclosure on the Commonwealth’s searchable website.
reporting timelinessrecordkeeping/documentationinternal controls

Why it matters: The public lacked sufficient transparency into NRTA’s operations, financial health, and expenses.

Standard: Section 14C of Chapter 7 of the Massachusetts General Laws ( Section 14C of Chapter 7 of the Massachusetts General Laws )

2 recommendations
  • Develop formal policies and procedures for submitting required financial information to EOAF.agency: agreed
  • Establish monitoring controls to ensure assigned staff follow the policies and procedures.agency: agreed
Agency response & Auditor reply
Agency: "The NRTA is committed to open government and transparency and found a low cost alternative to participate in the open government initiative."
Auditor: "Based on its response, NRTA is taking measures to ensure that it properly reports this information."
NRTA did not properly document employee use of non-revenue-producing vehicles.
asset/inventory controlrecordkeeping/documentationinternal controls

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

2 recommendations
  • Establish policies and procedures, consistent with MassDOT’s, requiring a log for non-revenue-producing vehicle use.agency: agreed
  • Ensure the policies and procedures include monitoring controls.agency: agreed
Agency response & Auditor reply
Agency: "The NRTA will revise its current policy and procedures to include monitoring controls and a log for the vehicles requiring such and will be consistent with the policy."
Auditor: "Based on its response, NRTA is taking measures to address our concerns in this area."

More audits of this entity

Other Office of the State Auditor reports on Nantucket Regional Transit Authority .

See this entity's page with all 2 audits →