Audit of the Southeastern Regional Transit Authority
August 21, 2018 · Southeastern Regional Transit Authority · Read the full official report on mass.gov ↗
Published August 21, 2018 Audit covers July 1, 2015 – June 30, 2017 Under Suzanne M. Bump · 2011–2023
source
“SRTA 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 Southeastern Regional Transit Authority, which runs public transit services in southeastern Massachusetts.
“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 Southeastern Regional Transit Authority (SRTA) for the period July 1, 2015 through June 30, 2017.”
The auditor reviewed SRTA vehicle maintenance, use of non-passenger vehicles, and whether SRTA reported financial records for public disclosure as required by law.
“We also examined SRTA’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 SRTA spending and understand its finances.
“Therefore, SRTA did not allow the Commonwealth to give the public a sufficient level of transparency regarding SRTA’s operations, including its overall financial health and the nature and extent of its expenses.”
If you live in or use transit in SRTA’s service area, better reporting and vehicle tracking can help show how public money and public vehicles are being used.
“SRTA operates local fixed-route and demand-response services within the 47-square-mile southeastern Massachusetts area, serving a population of more than 311,400.”
The audit found two main problems: SRTA did not submit required public financial data, and it did not keep proper logs for employee use of non-passenger vehicles.
“SRTA did not properly document the use of its non-revenue-producing vehicles by its employees.”
SRTA said it would work with state officials on financial data submission and revise its vehicle-use policies, logs, and monitoring controls.
“SRTA will develop its policy and monitoring controls once the time lines and final delivery criteria have been agreed to with the State Comptroller’s Office.”
The audit points to transparency and accountability gaps, not a finding that SRTA failed to maintain passenger vehicles on schedule.
“Did SRTA 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 vehicles SRTA employees use for agency business, not vehicles used to carry paying passengers.
“Non-revenue-producing vehicles are light-duty vehicles for temporary use by SRTA employees for agency-related business.”
What the Auditor checked
- Complied Did SRTA 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 SRTA 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 SRTA properly manage the use of its non-revenue-producing vehicles?
What the Auditor found
Why it matters: The public lacked sufficient transparency into SRTA’s operations, financial health, and expenses.
Standard: Section 14C of Chapter 7 of the Massachusetts General Laws requires agencies to report financial data to the Secretary of the Executive Office for Administration and Finance for inclusion on the searchable website. ( Section 14C of Chapter 7 of the Massachusetts General Laws; Section 14C(e) of Chapter 7 of the Massachusetts General Laws )
2 recommendations
- SRTA should develop formal policies and procedures for submitting this required information to EOAF.agency: agreed
- SRTA should establish monitoring controls to ensure that the staff members assigned to this task adhere to these policies and procedures.agency: agreed
Agency response & Auditor reply
Agency: "SRTA will develop its policy and monitoring controls once the time lines and final delivery criteria have been agreed to with the State Comptroller’s Office."
Auditor: "Based on its response, SRTA is taking measures to ensure that it properly reports this information."
Why it matters: There is 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, represents a best practice requiring logs for non-revenue-producing vehicle use.
2 recommendations
- SRTA should establish policies and procedures, consistent with those established by MassDOT, for its non-revenue-producing vehicles that require a log.agency: agreed
- SRTA should ensure that these policies and procedures include monitoring controls to ensure that they are adhered to.agency: agreed
Agency response & Auditor reply
Agency: "The SRTA will revise the policy and procedures for the use of its non-revenue-producing vehicles, that will incorporate best practices from other RTAs and MassDOT."
Auditor: "Based on its response, SRTA is taking measures to address our concerns in this area."
More audits of this entity
Other Office of the State Auditor reports on Southeastern Regional Transit Authority .
- Audit of the Southeastern Regional Transit Authority (August 30, 2023)Transit Authority · August 30, 2023